(1) Notwithstanding anything contained elsewhere in this Act, the Customs Officer may, subject to Section 13, determine a reasonable provisional customs value of imported goods if:
(a) The importer makes an application, along with a reasonable grownds, that he or she is not able to forthwith
provide necessary documents and other related information as required for the valuation of goods,
(b) the customs value has to be or can be determined only after carrying out the laboratory test or other examination of goods or there appears a need to make further inquiry into the documents and information provided by the importer.
(2) Where, after the determination of provisional customs value in accordance with the provisions of Sub-section (1), the importer wishes to clear the goods by furnishing a deposit of the duty chargeable on such goods, the Customs Officer shall make clearance of such goods.
(3) The Customs Officer shall determine the customs value of the goods under the provisions of Section 13 no later than thirty days after the date of determination of the provisional value pursuant to Sub-section (1).
(4) If the customs value determined pursuant to Sub-section (3) is more than the provisional customs value determined pursuant to Sub-section
(1), the Customs Office shall recover from such importer the duty chargeable on such excess value, and if it is less than that, the duty collected in excess shall be refunded to the importer.