- In the Customs Act, in section 17,-(i)in sub-section (2),-(a)for the words "the self-assessment of such goods", the words, figures and brackets "the entries made under section 46 or section 50 and the self-assessment of goods referred to in sub-section (1)" shall be substituted;(b)the following proviso shall be inserted, namely: -"Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria.";(ii)in sub-section (3), for the words "verification of self-assessment", the words "the purposes of verification" shall be substituted;(iii)in sub-section (5), the words "regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefor under this Act" shall be omitted;(iv)sub-section (6) shall be omitted.
