TMI BlogAssessment of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... of risk evaluation through appropriate selection criteria.] 2 [(3) For 5 [the purposes of verification] 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. ] (4) Where it is found on verification, examination or testing of the goods or otherwise that the self assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter such examination and testing, the duty, if any, leviable on such goods shall, save as otherwise provided in section 85, be assessed. (3) For the purpose of assessing duty under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which it is in his power to produce or furnish, and thereupon the importer, exporter or such other person shall produce such document and furnish such information. (4) Notwithstanding anything contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, catalogue or other document, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which is in his power to produce or furnish, and thereupon, the importer, exporter or such other person shall produce such document or furnish such information. 3. Substituted vide THE FINANCE ACT, 2018 , before it was read as, the self-assessment of such goods 4. Inserted vide THE FINANCE ACT, 2018 5. Substituted vide THE FINANCE ACT, 2018 , before it was read as, verification of self-assessment 6. Omitted vide THE FINANCE ACT, 2018 , befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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