Non-Compliance by Trade of Querry Memo, Consultative Letter, Advisory Memo, Less Charge Demand Notice Issued by PCA.

The following Public Notice was issued by the Commissioner of Customs (Import) Jawaharlal Nehru Custom House on 1st February 2010.

[Customs Public Notice No. 06 dated 1st February 2010]

Attention of all trade representative including Importers and CHAs are invited.

2. Risk Management System was introduced vide Public Notice 12/2006 dated 17.02.2006. Under this the EDI system selects bills of Entry for facilitation depending upon various parameters. Bills of Entry are thus cleared either without assessment or without assessment and examination. After clearance, a certain percentage of Bills of Entry is selected for audit. Since human intervention has been done away with in the process of assessment and examination, Post Clearance Audit assumes paramount importance.

3. Accordingly auditors working in PCA section examine Bills of Entry. Whenever they notice any discrepancy, they issue Querry Memo or Consultative Letter. Of late it has been observed that importers/CHAs do not respond promptly to communications from PCA section. Since, raising demands is a time bound matter, such delays hamper interest of revenue; the imports are expected to respond promptly to such communications.

4. Therefore, it has been decided that, henceforth, if the importers do not give any response to communications from the PCA section within 30 days of dispatch of the Querry/ Consultative Letter, live Bills of Entry pertaining to other consignments of the erring importers shall be intercepted by the system.

5. In all such cases PCA section shall intimate the name and IEC code of the erring importer to LRM section. All such references shall be made only after an approval is obtained from the Jt. /Addl. Commissioner i/c PCA section. LRM Section shall introduce the target. Such target shall be removed, once the importer complies and an NOC is granted by the Jt./Addl. Commissioner of Customs PCA Section.

F.No. S/2-PCA-Gen-75/09-10 PCA