¹[25A. ²[(1) For the purposes of this Act, the Government may, by notification in the official Gazette-

(a) appoint pre-shipment inspection agencies and audit agencies, and

(b) determine the scope and manner of certification, and also the scope and manner of audit, and any matter related to such certification and audit.]

³[(2) The Government may, by notification in the official Gazette, declare that the quality, quantity, price, description and customs classification of any goods verified and certified in the prescribed manner by a pre-shipment inspection agency shall be accepted as the basis for assessment, unless otherwise prescribed.]

(3) For the purposes of this section, “price” means value of the goods determined in accordance with sub-sections (1) and (2) of section 25.]