17. Assessment of duty.
After an import- entered has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 the imported goods or the export goods, as the case may be, or such part thereof as may be necessary may, without undue delay, be examined and tested by the proper officer.
After such examination and testing, the duty, if any, leviable on such goods shall, save as otherwise provided in section 85, be assessed.
For the purpose of assessing duty under sub- section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker' s note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which it is in his power to produce- or furnish, and thereupon the importer, exporter or such other person shall produce such document and furnish such information.
Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished under sub- section (3); but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or document or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this Act, be re- assessed to duty.