On 12 September 2025, CBIC implemented the Customs (Finalisation of Provisional Assessments) Regulations, 2025 (hereinafter “the 2025 Regulations”) by Notification No. Keywords- Customs Finalisation 2025, Provisional Assessment, SVB Enquiries, CBIC Notification 55/2025, Valuation Disputes. The 2025 Regulations gives effect to the amendment. The 2025 Regulations will not insulate mechanical finalisations from judicial review. The Customs (Finalisation of Provisional Assessments) Regulations, 2025 are a doctrinally significant attempt to correct delay and uncertainty in provisional assessments.