The above section deals with the scenario where due to the technicalities in the determination of the value of goods the correct assessment can not be readily done under section 79 of the Customs Act, an officer, not below the rank of Assistant Collector of Customs, may provisionally asses the value of goods.

The proposed amendment intends to include an additional instrument i.e. pay order for the payment of differential duty of provisional assessment and to empower the Director Valuation also to extend the limitation period.