CBIC has notified Customs (Finalisation of Provisional Assessment) Regulations, 2018; Inter alia provides for time-limit and manner for submission of documents or information for the purpose of finalisation of provisional assessments ordered on or after the enforcement of said Regulations; Also prescribes time-limit of 2 months for assessment finalisation, and manner of such finalization, while stipulating a penalty for contravention of any provisions thereof 

Notification No. 73/2018-Cus (NT) dated August 14, 2018
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