Amendment to Section 17 of Customs Act: Officers Can Request Documents for Self-Assessment Verification in Finance Bill 2017
Clause 90 of the Finance Bill, 2017 proposes an amendment to section 17 of the Customs Act, specifically replacing sub-section (3). The new provision allows the proper officer to request documents or information from importers, exporters, or other relevant parties for verifying self-assessment under sub-section (2). This amendment aims to streamline the process by which duties on imported or exported goods are ascertained, ensuring that the necessary documentation or information is provided for accurate duty assessment.
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