1. Many instances have come to the notice, wherein the importers of commodities like Scrap, Ingots and other products have been cheated by their overseas supplier .Often at the time of examination of the goods, instead of the declared goods, bricks, mud waste and such similar goods are found in the Container.
2. As these are cases of mis-declaration, the consignment is required to be adjudicated as the mis-declaration has rendered the goods liable for confiscation under Section 111(d), 111(i) and 111(m) of the Customs Act, 1962.
3. However, when the value of the junk goods found in the container is of negligible value as compared to the value declared for the original consignment, the Importer often abandons the container as they do not have any interest in clearing the consignment. In such cases the Custodian approaches the department for No Objection to dispose off the cargo and release the Container. The NOC in such cases can be granted only after adjudication.
4. For the purpose of adjudication the value of the goods and the CTH is required. It has been therefore decided that
(a).The Fair Value and the CTH in such cases will be categorically suggested by DC(Docks) and forwarded to DC (Disposal)
(b). DC (Disposal) will forward the file to the concerned group as per the CTH suggested by DC (Docks)
(c). The concerned Appraising Group will then process the file for adjudication.

SEEMA JERE BISHT
COMMISSIONER OF CUSTOMS (IMPORT)

Copy to:-
1. Chief Commissioner of Customs, JNCH, Mumbai-II
2. Commissioner of Customs (Export), JNCH, Mumbai-II
3. All Addl./Joint Commissioners of Customs, JNCH, Mumbai-II
4. All Deputy/Asstt. Commissioners of Customs, JNCH, Mumbai-II
5. Website of JNCH