alleryStart learning →If self-assessment is found incorrect on verification, the proper officer may:
ARe-assess the duty
BCancel the bill of entry
CWaive the duty fully
DIgnore the error found
Answer & Solution
Correct answer: A. Re-assess the duty
Section 17(4) lets the proper officer re-assess duty where self-assessment is not done correctly.
Keep practising Customs Act 1962: Levy and Exemption
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