(1)After an importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 the imported goods or the export goods, as the case may be, or such part thereof as may be necessary may, without undue delay, be examined and tested by the proper officer.(2)After such examination and testing, the duty, if any, leviable on such goods shall, save as otherwise provided in section 85, be assessed.[Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](3)[ For [the purpose of verification] [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.] 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.] [ Substituted by Act 23 of 1986, Section 50, for sub-Section (1) (w.e.f. 13.5.1986).](4)Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished under sub-section (3); but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or document or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this Act, be re-assessed to duty.(5)[ Where any assessment done under sub-section (2) is contrary to the claim of the importer or exporter [***] [ Inserted by Act 29 of 2006, Section 20 (w.e.f. 13.7.2006).], and in cases other than those where the importer or the exporter, as the case may be, confirms his acceptance of the said assessment in writing, the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be.]
