Verification of revised entry

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....elected primarily on the basis of risk evaluation through appropriate selection criteria. (2) The proper officer, for verification under sub-regulation (1), may require the authorised person to produce any document or information, whereby the duty leviable on the imported goods or export goods as the case may be, or nature of revision in the electronic application can be ascertained, and there up....

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.... refunds under section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the proper officer, has been made, or the date of re-assessment under sub-regulation (5), whichever is later. (5) Where it is found on verification, the self-assessment has not been done correctly, the proper officer may, without prejudice to....