(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).]
