Notes on 60 years of Customs Act

Ø National trade facilitation action plan notified

Ø DRI crackdown on Chinese companies is discriminatory

Ø Faceless assessment is a mixed bag

Ø Single window assessment is not fully operational

Ø Pre arrival processing is matched with post arrival examination

Ø Action against officials where department loses in court cases

Ø Demurrage must be controlled with max

Ø Advance ruling is not widely used as it is seen as pro-revive

Ø E-bonds are still not the norm

Ø Refunds within a day or two is a distant object

Ø Single window for exports not in place

Ø Web based registration of export goods not in place

Ø AEO is universal standard used by MNCs in India to establish their credentials

Ø AEO and FTA not streamlined

Ø Longer duty payment demanded by AEOs

Ø Integration of all agencies not in place

Ø 12 hours clearance in air shipments demanded

Ø 24 hours sea shipments should be the norm

Ø Commodity based assessment centres be set up

Ø Customs rev (without IGST) share has fallen from 44 percent to 26 percent but revenue collections are up substantially with IGST being the main diver. In many cases, IGST remains with Government without pass through due to bottlenecks.

Ø Time barred cases reopened within six years; this should be restored to three months.

Ø Assessing officer vis a vis DRI jurisdiction to be restored in accordance with Supreme Court Judgement.

Ø Cognisable vs non cognisable offence in Customs Act dichotomy to be re-evaluator.

Ø Crypto payment of duties may be allowed in specific cases, all currencies should be recognised.

Ø Under valuation enquiry only in large value cases.

Ø Gold import must re-examined, seized gold may be returned to importer after charging penalty and duty in adjudication. Gold duty reflect market based premium on foreign currency.