Additional assessments of duties

Where it comes to the knowledge of the Comptroller that any person liable to pay customs duties on any goods has not been assessed or has been assessed at an amount less than that which ought to have been charged, the Comptroller may within three years of his becoming so aware, assess such person at such amount or additional amount, as according to his best judgment ought to have been charged, and the provisions of this Act as to notice of assessment, appeal and other proceedings under this Act shall apply to such assessment or additional assessment and to the duties charged thereunder.