Self-assessment of customs duty permits verification, re-assessment, and a speaking order when the declared duty is disputed.

Self-assessment of customs duty is required for imported and export goods, subject to statutory exception. The proper officer may verify the self-assessment by examining or testing goods and may require documents or information necessary to ascertain duty. If self-assessment is found incorrect, the officer may re-assess the duty. Where the re-assessment differs from the self-assessment and is not accepted in writing, a speaking order must be passed within fifteen days. A saving clause preserves the pre-amendment provision for earlier entries.

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