Customs Act, 1969

CHAPTER-IX

DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

From: 2023-08-01 - To: 0000-00-00 1[80. Checking of goods declaration by the Customs.- (1) On the receipt of goods declaration under section 79, an officer of Customs shall satisfy himself regarding the correctness of the particulars of imports, including declaration, assessment, and in case of the Customs Computerized System, payment of duty, taxes and other charges thereon. (2) An officer of Customs may examine any goods that he may deem necessary at any time after the import of the goods into the country and may requisition relevant documents, as and when and in the manner deemed appropriate, during or after release of the goods by Customs; (3) 2,3[If during the checking of goods declaration], it is found that any statement in such declaration or document or any information so furnished is not correct in respect of any matter relating to the assessment, the goods shall, without prejudice to any other action which may be taken under this Act, be reassessed to duty 4[, taxes and other charges levied thereon]: 5[Provided that in case of reassessment, a notice shall be served to the importer through Customs Computerized System and opportunity of hearing shall be…