51. In all cases when the duties imposed upon the importation of articles are charged according to the value thereof, the respective value of each such article shall be stated in the entry together with the description and quantity of the same, and duly affirmed by a declaration made by the importer or his agent on a form of such size and colour as ma be specified by the Director-General by notification published in the Gazette, and such value shall be determined in accordance with the provision of Schedule E and duties shall be paid on a value so determined.
51A. (1) (a) Whenever an officer of customs has reason to doubt the truth or accuracy of any particulars contained in a bill of entry or a declaration made under section 51 or the documents presented to him in support of a bill of entry under section 47, the officer of customs may require the importer or his agent or any other party connected with the importation of goods, to furnish, such other information, including documentary or other evidence in proof of the fact that the declared customs value represents the total amount actually paid or is payable for the imported goods as adjusted in accordance with Article 8 of Schedule E.
(b) After the receipt of further information or in the absence of any response, if the officer of customs still has reasonable doubt as to the truth or accuracy of the declared customs value, it shall be deemed that the customs value of the imported goods in question cannot be determined under the provisions of Article 1 of Schedule E and the importer if so requests, shall be informed by the officer in writing of the grounds for such doubt and be afforded and opportunity to be heard.
(C) The officer of customs may thereafter proceed to determine the customs value in accordance with the other provisions of Schedule E and amend the value as appropriate.
(2) If an officer of customs is satisfied as a result of an examination or investigation, or an audit carried out under section 128A, at any time prior to or after the clearance of the goods that the value declared by the importer or his agent under an Article of schedule E under which the value was initially accepted, is not appropriate the officer of customs may amend the value in accordance with the appropriate Article of Schedule E.
(3) For the purpose of this Ordinance, the customs value shall be the amended value under sub-section (1) or (2).
(4) Upon a written request, an explanation shall be given in writing to the importer, on how the customs value of the importer's goods was determined under subsection (2).
(5) Subsection (2) shall apply to goods whether or not such goods have been released from the control of the customs or any duty assessed on them has been paid.
(6) An importer who is dissatisfied with a decision of the officer, under this section may, within ten working days after the date on which notice of the decision is given, appeal to the Director General against that decision. The right of appeal shall be available to an importer whether or not the imported goods have been released to him and whether or not any part of the Customs duty has been paid. The decision of the Director General on the appeal and the reasons for such a decision shall be in writing.
(7) Where the importer desires to clear the goods pending the determination of his appeal the Director General may, except in case where fraud is suspected, allow the clearance of the goods upon furnishing security for the payment of the customs duties and other levies for which the goods may be liable.
51B. (1) Every Importer, agent or others concerned in the importation, movement and storage of importation, movement and storage of imported goods shall keep or cause to be kept in Sri Lanka such records for a period of three years from the date of importation as may be prescribed.
(2) Every such person shall whenever required by an officer of Customs.
(a) make the records available to such of ficer;
(b) provide copies of the records as required:
(c) answer any questions relating to matters arising under the Ordinance.
51C. All information which are confidential in nature or are provided in confidence for the purpose of Customs valuation shall be so treated by the officer of Customs and shall not be disclosed without the written permission of the persons or government providing such information, except to the extent that it may be required to b e disclosed in the course of judicial proceeding.
52. Where it shall appear to the officers of the customs that the value declared in respect of any goods, according to section 51 is a false declaration the goods in respect of which such declaration has been made shall be forfeited together with the package in which they are contained. Whether such goods are not recoverable, the person making such false declaration shall forfeit either treble the value of such goods or be liable to a penalty of one hundred thousand rupees at the election of the Director General.
52A. Every person who in contravention of the previsions of the Ordinance, fails to keep records which are required to be kept under section 51B or destroys, alters or conceals any book register, record or other document required to be kept under this Ordinance or sends of attempts to send out of Sri Lanka any such book, register, record or document commits an offence and shall be liable to a penalty not exceeding five hundred thousand rupees.