Section 80: Checking of goods declaration by the Customs

3[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) 26,27[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 16[,taxes and other charges levied thereon]: 24[Provided that in case of reassessment, a notice shall be served to the importer through Customs Computerized System and opportunity of hearing shall be provided, if he so desires.] (4) In case of the Customs Computerized System, goods may be examined 21[and assessed] only on the basis of computerized selectivity criteria: 25[Provided further that in case of clearance of goods declaration through green channel, the goods may be examined with the prior approval of the Collector of Customs.] (5) The Collector may, however, either condone the examination or defer the examination of imported goods or class of goods and cause it to be performed at a designated place as he deems fit and proper either on the request of the importer or otherwise.] 31[(6) Subject to such conditions, limitations or restrictions as it may impose, the Board may by a special order constitute Centralized Assessment Unit and Centralized Examination Unit at such places as it may deem appropriate: Provided that- (a) import, export and transit consignments at any customs port, inland customs station, border customs station or airport may be assessed and examined through Centralized Assessment Unit and Centralized Examination Unit; (b) Centralized Assessment Unit shall be a restricted area accessible only to the designated customs officers or such other officers authorized by the Chief Collector; (c) Digitalized assessment may be made through customs computerized system on the basis of artificial intelligence tools; (d) The Board may prescribe any manner or conditions for assessment or examination of goods through Centralized Assessment Unit and Centralized Examination Unit; and (e) The Centralized Assessment Unit and Centralized Examination Unit already constituted shall be deemed to have always been constituted under this section.]

Effective date: 1969-03-03

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