38. In section 18 of the Customs Act,—
(a) for sub-section (1), the following sub-section shall be substituted, namely:—
“(1) Notwithstanding anything contained in this Act but without prejudice to the provisions of section 46,—
(a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or
(b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or
(c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or
(d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed and the duty provisionally assessed.”;
(b) in sub-section (2), in the opening portion, for the words “in accordance with the provisions of this Act”, the words ‘‘by the proper officer’’ shall be substituted.
Notes on Clauses:
Clause 38 of the Bill seeks to amend section 18 of the Customs Act relating to provisional assessment of duty. In case an importer or exporter is unable to make self-assessment, he may request customs officer to assess the goods by following the procedure of provisional assessment.
