ITC(HS) code endorsement: Customs may determine correct code at clearance while RAs can allow post issuance corrections. Regional Authorities will endorse the ITC(HS) Code against each input on Advance Authorization, DFIA and DFRC scrips and exporters are responsible for declaring the correct code. Corrections after issuance can be examined and allowed by the Regional Authority on representation. Customs, during examination, may determine the correct ITC(HS) Code and either clear goods after assessment or require the importer to get the endorsed code corrected by the concerned Regional Authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITC(HS) code endorsement: Customs may determine correct code at clearance while RAs can allow post issuance corrections.
Regional Authorities will endorse the ITC(HS) Code against each input on Advance Authorization, DFIA and DFRC scrips and exporters are responsible for declaring the correct code. Corrections after issuance can be examined and allowed by the Regional Authority on representation. Customs, during examination, may determine the correct ITC(HS) Code and either clear goods after assessment or require the importer to get the endorsed code corrected by the concerned Regional Authority.
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