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Unit 8: Custom Duties

(b) in the case of goods cleared from a warehouse under section 68, on the date on which a bill of Notes
entry for home consumption in respect of such goods is presented under that section;
(c) in the case of any other goods, on the date of payment of duty:

Provided that if a bill of entry has been presented before the date of entry inwards of the vessel
or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed
to have been presented on the date of such entry inwards or the arrival, as the case may be.
(2) The provisions of this section shall not apply to baggage and goods imported by post.
(a) in the case of goods entered for export under section 50, on the date on which the proper
officer makes an order permitting clearance and loading of the goods for exportation under
section 51;
(b) in the case of any other goods, on the date of payment of duty.

SECTION 16. Date for determination of rate of duty and tariff valuation of export goods.
(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate
and valuation in force, -
(2) The provisions of this section shall not apply to baggage and goods exported by post.
SECTION 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 the self-assessment of such goods and for this purpose, examine
or test any imported goods or export goods or such part thereof as may be necessary.
(3) For verification of self-assessment under sub-section (2), the proper officer may require the
importer, exporter or any other person to produce any contract, broker's note, insurance policy,
catalogue or other document, whereby the duty leviable on the imported goods or export
goods, as the case may be, can be ascertained, and to furnish any information required for such
ascertainment which is in his power to produce or furnish, 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, reassess the duty leviable on such goods.
(5) Where any reassessment done under sub-section (4) is contrary to the self-assessment 25 done
by the importer or exporter regarding valuation of goods, classification, exemption or concessions
of duty availed consequent to any notification issued therefore under this Act 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 reassessment,
within fifteen days from the date of reassessment of the bill of entry or the shipping bill, as the
case may be.
(6) Where reassessment has not been done or a speaking order has not been passed on
reassessment, the proper officer may audit the assessment of duty of the imported goods or
export goods at his office or at the premises of the importer or exporter, as may be expedient, in
such manner as may be prescribed.
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.”.

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