The Central Board of Indirect Taxes and Customs (CBIC) notified the amendments regarding provisional assessment under section 18 of the Customs Act 1962 and Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). In order to align the Circular no. 38/2016-Customs dated August 22, 2016 with CAROTAR, 2020, the entries at Sl […]from Taxscan | Simplifying Tax Laws https://ift.tt/2HH4cnL
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