39. In section 19 of the Customs Act, in the proviso, in clause (b), after the words ‘‘proper officer”, the words “or the evidence is available” shall be inserted.
Notes on Clauses:
Clause 39 of the Bill seeks to amend section 19 of the Customs Act relating to determination of duty where goods consist of articles liable to different rates of duty so as to align the same with the proposed scheme of self-assessment provided by section 17 of the aforesaid Act.