Section Text
1[17. Assessment of duty.--(1) An importer entering any imported goods under section 46, or an
exporter entering any export goods under section 50, shall, save as otherwise provided in section 85,
self-assess the duty, if any, leviable on such goods.
(2) The proper officer may verify 2[the entries made under section 46 or section 50 and the
self-assessment of goods referred to in sub-section (1)] and for this purpose, examine or test any imported
goods or export goods or such part thereof as may be necessary.
3[Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation
through appropriate selection criteria.]
4[(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.
(5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by
the importer or exporter 6*** and in cases other than those where the importer or exporter, as the case
may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a
speaking order on the re-assessment, within fifteen days from the date of
re-assessment of the bill of entry or the shipping bill, as the case may be.
7* * * * *
Explanation.--For the removal of doubts, it is hereby declared that in cases where an importer has
entered any imported goods under section 46 or an exporter has entered any export goods under section
50 before the date on which the Finance Bill, 2011 receives the assent of the President, such imported
goods or export goods shall continue to be governed by the provisions of section 17 as it stood
immediately before the date on which such assent is received.]
1. Subs. by Act 8 of 2011, s. 38, for section 17 (w.e.f. 8-4-2011).
2. Subs. by Act 13 of 2018, s. 60, for "the self-assessment of such goods" (w.e.f. 28-3-2018).
3. Ins. by s. 60, ibid. (w.e.f. 28-3-2018).
4. Subs. by Act 7 of 2017, s. 91, for sub-section (3) (w.e.f. 31-3-2017).
5. Subs. by Act 13 of 2018, s. 60, for "verification of self-assessment" (w.e.f. 28-3-2018).
6. The words "regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any
notification issued therefor under this Act" omitted by s. 60, ibid. (w.e.f. 28-3-2018).
7. Sub-section (6) omitted by s. 60, ibid. (w.e.f. 28-3-2018).