Data quality of information furnished by the importers and exporters for assessment purposes

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.... Data quality of information furnished by the importers and exporters for assessment purposes. The Customs assessment, to a large extent, is a function of classification and valuation of goods, not only for levying correct duty on imports or extending appropriate incentives on exports but also for the purposes of ensuring uniformity of assessment practices and enforcing restriction / prohibitio....

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.... entry and shipping bills. Further it has also been noticed that different classifications are assigned for same commodity by the same importer. In some cases such nondeclaration by unscrupulous importer/exporter is to evade duty/claim higher benefit on exports or restriction. However, in majority of cases it may be on account of casual approach. As a result, not only the quality of assessment has....

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....l fields in the bills of entry/shipping bills, including brand, grades, model specification, unit of quantity, country of origin etc. have been filled correctly by the importer/exporter/CHAs. In all such cases where complete details are not furnished, documents shall be returned for incorporating the same. Since, this mandatory requirement is not complied by a large number of importers/ exporters/....