Amendment of section 17.
90. In the Customs Act, in section 17, for sub-section (3), the following sub-section shall be substituted, namely:––
“(3) For verification of self-assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information.”.
Notes on Clauses:
Clause 90 of the Bill seeks to amend section 17 of the Customs Act so as to substitute sub-section (3) thereof to simplify the production of document or information by the importer or exporter or any other person for verification of self-assessment under sub-section (2) of the said section.
