Customs Circular: Importers Must Seek Formal Order for Disputed Assessments, Confirm Accepted Revisions in Writing.
The circular from the Office of the Commissioner of Customs (Import) at Jawaharlal Nehru Custom House addresses the assessment practices related to the declared value and classification of imported goods. It highlights issues arising when importers appeal assessments without having initially contested them in writing, leading to complications for the Appellate Authority. To mitigate these issues, importers are now required to seek a formal Order-in-Assessment if they disagree with proposed revisions. If revisions are accepted, importers must confirm this in writing, which will be documented in the electronic Bill of Entry system. This aims to streamline processes and reduce administrative burdens.
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