OFFICE OF THE COMMISSIONER OF CUSTOMS
(IMPORT),
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,
TAL – URAN, DIST – RAIGAD,
F.No.S/22-Gen-280/2009 AM(I)
Date: 16.12.2009
P U B L I C N O T I C E NO. 95 /2009
Attention of all
importers, CHA, trade and all others concerned is invited to the assessment
practice followed at Jawaharlal Nehru Custom House, Nhava
Sheva, while loading the declared value of the
imported goods or revising the declared classification (including the details
of the notification, if any).
2. In cases, where the
importer contests the proposed assessment (valuation or classification or both)
in writing, the Assessing Officer issues a detailed Order-in-Assessment, after
following the due process to comply with the principles of natural
justice. The importer may contest such
Orders-in-assessment by filing an appeal before the Appellate Authority.
3. Further, in certain other
cases, before loading the declared value or revising the classification, the
concerned Assessing Officer, by issuing a query, seek the opinion of the
importer on the issue. In case, the
importer accepts the proposed loading of the value or change in the
classification, the Assessing Officer completes the assessment after carrying
on such revision of value or classification or both, as the case may be. In such situation, Assessment Order is not
issued, as the importer accepted the proposal of the department.
4. Of late, several instances
have come to the notice of the Department that even if the original assessment
was not disputed in writing, at the time of assessment of a bill of entry, some
importers are filing appeal against the assessments made on the bill of
entry. In absence of any Assessment
Order the Appellate Authority, in such cases, finds it difficult to take any
decision on the issue. He usually
directs the lower authority for a report on the issue or remands the matter
which puts additional burden on the working of the Group. The concerned Group has to revisit the whole
issue again for filing a report to the Appellate Authority or reconsider the
assessment, afresh, after giving adequate opportunity to the importer. The old records, which may not be readily accessible would add to the delay. In fact, in some cases, it becomes extremely
difficult to submit a detailed report to the Appellate Authority in time, as
the relevant dockets would have been transferred to MCD.
5. This unwarranted practice
adopted by some members of the trade is greatly inconveniencing the
Department. The Trade is also being
affected as the normal function of the Group is hindered.
6. In order to obviate such
difficulties, it has been decided that the importers shall, henceforth, seek a
speaking order (Order-in-Assessment or Order-in-Original) when they do no accept the proposed
revision of the value or classification or both. This would help the Department in analyzing
the issue, which is then fresh. Further,
it would enable the concerned Assessing Officer to pass an appropriate
Order-in-Original.
6(i) In
cases the importer accepts the proposed revision of the value, classification
(including the details of a notification, if any) or both, it is obligatory on
the part of the importer to confirm the same on their Letter head, under the
signature of their authorized signatory/proprietor/partner. The assessing Officer would incorporate the
details of such letter (Reference no. and date) along with the fact that the
importer accepted the proposed revision, as departmental comments in the EDI-
Bill of Entry (in the system).
7. All the members of the
trade may please be informed of the contents of this Public Notice.
( A. K. DAS)
COMMISSIONER OF CUSTOMS (IMPORT),
JNCH, NHAVA SHEVA.
To,
All the concerned.
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