Decision on Cases where the System Indicates Duty Paid is Less by Re. 1

The following Public Notice was issued by the Commissioner of Customs (Import) Jawaharlal Nehru Custom House on April 2010.

[Customs Public Notice No. 44 dated April 2010]

It has been noticed several times that while taking Out of Charge at JNCH, the System indicates that duty paid is less by Re.1/-. Since the Bills of Entry are being cleared under Risk Management (RMS), challan being generated by the System and the Custom duty is paid accordingly. Therefore, in such cases Bill of Entry is recalled and after re-appraisement, differential amount is paid. In such cases, on scrutiny it was found that TR6 is being generated by squaring differential part of rupee towards lower side, whereas at the time of Out of Charge the system indicated after squaring on the higher side. Whenever any Bill of Entry is being recalled for re-appraisement it goes for examination, although initially it has been assessed under RMS.

It has been decided that, henceforth in cases where the System indicates that duty paid is less Re.1/- at the time of Out of Charge, the Bill of Entry would be recalled by the Group and the additional duty will be paid by the importer. If Order for examination of the goods was not given by the RMS System, no Order for examination will be given after re-assessment. After the re-appraisement of the goods and payment of duty, the out of charge of the goods shall be granted without examination, if no Order of examination was given in the first place.

F.No. S/22-Gen-79/2010 AM(I)