(1) For the purposes of sub-section (2) of section 34 of the Act, the value of such goods may be established by adopting all or any of the methods of assessment mentioned in section 13 of the Act to determine whether the value of the goods declared by the importer at the customs office is true or not.
(2) For the purposes of sub-section (3) of section 34 of the Act, physical examination of the balance may be carried out to determine the quantity of goods exported or imported.
(3) For the purpose of verifying the truth of the price declared by the importer at the customs office while importing the goods, the records of the transactions up to the retail level of the goods imported and sold by him may be examined.
(4) During the post-examination examination, the Director General or the Customs Officer shall, as far as possible, give advance notice of the date and time of the examination to the concerned importer. 28 Documents may be requested: (1) If the Director General or the Customs Officer who conducts the post-examination examination deems it necessary for that purpose, the payment, bank account, profit and loss account related to the importer, his business or goods from the bank, financial institution and any other person or entity related to the business of the importer. , tax statements, invoices and other necessary documents can be requested by giving a deadline of fifteen days.
(2) It shall be the duty of the concerned bank or financial institution or other body to provide the documents requested as per sub-rule (1).
(4) ……………