TMI BlogAmendment of section 18.X X X X Extracts X X X X X X X X Extracts X X X X ..... is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s "finally assessed or re-assessed, as the case may be," shall be substituted"
(c) in sub-section (3), after the words "final assessment order", the words "or re-assessment order" shall be inserted;
(d) in sub-section (4), after the words "duty finally", the words "or re-assessment of duty, as the case may be" shall be inserted.'.
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