83B. (1) Where an assessment of duty has been made under this Act, the officer of Customs is not entitled to increase the amount of the assessment after the expiration of three years from the date on which the original assessment was made. (2) Notwithstanding sub-section (1) of this section, in any case where the entry or any declaration made in relation to the goods was fraudulent or wilfully misleading, the officer of Customs may amend the assessment at any time ¹[***] so as to increase the amount of the assessment.