OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
F. No.S/22-Gen-150/2015-16 AM (I) Dated: 16 .02.2016
STANDING ORDER No.17/2016
Sub.:-Raising of Query for Valuation – To be Specific – Reg.
Attention of all the Appraisers/Supdts. and Dy./Asst. Commissioners of Customs in-charge of Assessment Groups and Docks under the jurisdiction of Nhava Sheva-I to V Commissionerate is hereby invited to the Standing Order No.61/2009 dated 16.12.2009 and Standing Order No.63/2010 dated 11.10.2010 regarding loading the declared value of the imported goods or revising the declared classification.
2.Despite the aforesaid Standing Orders, it has been reported in the PTFC Meeting held on 29.1.2016 that piece meal and vague query memos are being raised without quoting any evidence of contemporaneous imports value available for enhancement or doubting the declared value and the values are enhanced arbitrarily.
3.It is once again reiterated and directed to strictly follow the aforesaid Standing Orders issued in this regard and all the Appraisers/Supdts. and Dy./Asst. Commissioners of Customs in-charge of Assessment Groups and Docks are hereby directed to be specific in raising the queries quoting the evidence of proposed value of similar/identical goods or any other evidence which they have in support of their queries and such queries are raised at one go and obtain concurrence of the importer/Customs Broker for enhancement of the value, if any or issue necessary Orders of Assessment.
4.Further, it has been reported that the assessing groups are giving orders to verify group attested invoice/Bill of lading in the assessment orders of Bills of Entry. All the Groups are hereby directed to discontinue forthwith giving such orders and in case the Group requires any documents for the purpose of assessment, the same may be called for at the time of assessment itself. Any deviation in this regard will be viewed seriously.
5.Any difficulty noticed in the implementation and/or suggestions may be brought to the notice of the Department.
6.This issues with the concurrence of Commissioner of Customs, NS-V.
COMMISSIONER OF CUSTOMS, NS-I & III
1. The Pr. Chief Commissioner of Customs, Mumbai Zone- II
2. The Pr. Commissioner / All the Commissioner of Customs, Mumbai Zone- II
3. All Addl./Joint Commissioners of Customs, Mumbai Zone- II
4. All Deputy/Asstt. Commissioners of Customs, Mumbai Zone- II
5. The DC/EDI for uploading on the JNCH website
6. Bombay Custom House Agent Association
7. All Trade Associations.