Ask for Speaking Order for Filing Appeals, Says Customs
The following Public Notice was
issued by the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Maharashtra on 16th December 2009.
[Customs Public
Notice No. 95 dated 16th December 2009]
Attention of all importers, CHA, trade and all others concerned is
invited to the assessment practice followed at Jawaharlal Nehru Custom House, Nhava Sheva, while loading the
declared value of the imported goods or revising the declared classification
(including the details of the notification, if any).
2. In cases, where the importer
contests the proposed assessment (valuation or classification or both) in
writing, the Assessing Officer issues a detailed Order-in-Assessment, after
following the due process to comply with the principles of natural justice. The
importer may contest such Orders-in-assessment by filing an appeal before the
Appellate Authority.
3. Further, in certain other
cases, before loading the declared value or revising the classification, the
concerned Assessing Officer, by issuing a query, seek the opinion of the
importer on the issue. In case, the importer accepts the proposed loading of
the value or change in the classification, the Assessing Officer completes the
assessment after carrying on such revision of value or classification or both,
as the case may be. In such situation, Assessment Order is not issued, as the
importer accepted the proposal of the department.
4. Of late, several instances
have come to the notice of the Department that even if the original assessment
was not disputed in writing, at the time of assessment of a bill of entry, some
importers are filing appeal against the assessments made on the bill of entry.
In absence of any Assessment Order the Appellate Authority, in such cases,
finds it difficult to take any decision on the issue. He usually directs the
lower authority for a report on the issue or remands the matter which puts
additional burden on the working of the Group. The concerned Group has to
revisit the whole issue again for filing a report to the Appellate Authority or
reconsider the assessment, afresh, after giving adequate opportunity to the
importer. The old records, which may not be readily accessible
would add to the delay. In fact, in some cases, it becomes extremely difficult
to submit a detailed report to the Appellate Authority in time, as the relevant
dockets would have been transferred to MCD.
5. This unwarranted practice
adopted by some members of the trade is greatly inconveniencing the Department.
The Trade is also being affected as the normal function of the Group is
hindered.
6. In order to obviate such
difficulties, it has been decided that the importers shall, henceforth, seek a
speaking order (Order-in-Assessment or Order-in-Original) when they do no
accept the proposed revision of the value or classification or both. This would
help the Department in analyzing the issue, which is then fresh. Further, it
would enable the concerned Assessing Officer to pass an appropriate
Order-in-Original.
6(i) In
cases the importer accepts the proposed revision of the value, classification
(including the details of a notification, if any) or both, it is obligatory on
the part of the importer to confirm the same on their Letter head, under the
signature of their authorized signatory/proprietor/partner. The assessing
Officer would incorporate the details of such letter (Reference no. and date)
along with the fact that the importer accepted the proposed revision, as
departmental comments in the EDI- Bill of Entry (in the system).
7. All the members of the trade
may please be informed of the contents of this Public Notice.
F.No.S/22-Gen-280/2009 AM(I)