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Customs Audit Withdraws 131 Show Cause Consultation Letters Issued by Nhava Sheva Audit to Pulse Importers

· Allegation of Misclassification of Duty Free Desi chana Found Baseless. Consignments were already Cleared by the Assessing Officer but Post Import Audit thought otherwise and Raised Demand for Misclassification and Duty Evasion Amounting to more than Rs 250 crores.

· Reward Scheme of 20 percent to Customs Officer for Detection of Revenue Evasion behind the Demand Raised by Audit Agency.

Background

The Office of the Commissioner of Customs (Audit), JNCH, had earlier issued Consultative Letter Nos. 1607–1738 to multiple importers alleging misclassification of Desi Chana under tariff item 0713 20 20.

Re-examination

After receiving representations from trade associations and importers, the office re-examined the classification under heading 0713 20 (Chickpeas/Garbanzos).

Final view

The document states that Desi Chana / Desi Chick Peas / Bengal Gram falls under the sub-heading “Chickpeas” (0713 20) and therefore merits classification under tariff item 0713 20 20 rather than 0713 20 90.

Effect

As a result, the consultative letters issued by this office (Nos. 1607–1738) were withdrawn with immediate effect, and no further action was considered warranted in respect of those letters.

Annexure

Annexure‑1 lists the importers and corresponding consultative letter numbers (1607–1738) affected by the withdrawal.

[CADT/MISC/309/2026-TBA-CIR-A1-O/o COMMR-CUS-CMC-NHAVA SHEVA-IV dated 13.06.2026]