Sir,
Customs department want to take Technical opinion about the product classfication made by us in past under DEPB is appropriate or not.
In this connectioIn the said amount is to be paid / reibmbursed on behalf of Customs Department to the opinion Agency .
Are we liable to pay the same . If yes under which section or rule.
Please confirm
Regards
Pradeep Jain
Customs Act, 1962: No Reimbursement for Customs Officers' Expenses on Product Classification Opinions Under Section 145. A query was raised regarding whether expenses for obtaining a technical opinion on product classification under DEPB by the Customs Department should be reimbursed. The response clarified that there is no provision under the Customs Act, 1962, for reimbursing Customs Officers for such expenses. Section 145 requires the owner to incur expenses for compliance-related operations, but this does not extend to classification opinions. Opinions on classification by examination or testing authorities are not binding or relevant, and thus, there is no obligation to reimburse the Customs Officers for these opinions. (AI Summary)