Amendment of section 17 :
section -60. In the Customs Act, in section 17,—
| (i) | in sub-section (2),— |
| (a) | for the words “the self-assessment of such goods”, the words, figures and brackets “the entries made under section 46 or section 50 and the self- assessment of goods referred to in sub-section (1)” shall be substituted; | |
| (b) | the following proviso shall be inserted, namely:— | |
| “Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria.”; |
| (ii) | in sub-section (3), for the words “verification of self-assessment”, the words “the purposes of verification” shall be substituted; | |
| (iii) | in sub-section (5), the words “regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefor under this Act” shall be omitted; | |
| (iv) | sub-section (6) shall be omitted. |