Section 3
[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, selffassess the duty, if any, leviable on such goods.
3 [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, selffassess the duty, if any, leviable on such goods.
(2) The proper officer may verify 4 [the entries made under section 46 or section 50 and the selffassessment 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.