Weighment-based assessment: minor weight variances accepted with duty recovery; larger variances lead to adjudication and penalties. Mandatory verification and endorsement of gross/net weight is required for weight-based goods. Minor weight deviations may be accepted without adjudication but the value of excess goods must be loaded and duties recovered; larger deviations require adjudication with fines and penalties and re-determination of weight and value on the bill of entry. For marble slabs/blocks, moderate variation in weight or surface area will be loaded and duties recovered without adjudication, while greater variation will be adjudicated; the actual measured quantity is debited against the importer's licence.
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.
Weighment-based assessment: minor weight variances accepted with duty recovery; larger variances lead to adjudication and penalties.
Mandatory verification and endorsement of gross/net weight is required for weight-based goods. Minor weight deviations may be accepted without adjudication but the value of excess goods must be loaded and duties recovered; larger deviations require adjudication with fines and penalties and re-determination of weight and value on the bill of entry. For marble slabs/blocks, moderate variation in weight or surface area will be loaded and duties recovered without adjudication, while greater variation will be adjudicated; the actual measured quantity is debited against the importer's licence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
