https://www.taxtmi.com/acts?id=974 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 12:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=974 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=974