Information to be furnished by Importers/ Exporters for assessment purposes

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 74/2019 Sub: Information to be furnished by Importers/ Exporters for assessment purposes Attention is invited towards Public Notice no.42/2010 dated 07-04-2010 issued by the Chief Commissioner's Office Mumbai Zone-II regarding information to be furnished by Importers/ Exporters for assessment purposes. 2. One of the essential requirements for ensuring correct classification/ assessment of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uate in the above said terms which is hampering the process of assessment and audit. Some such illustrative cases are given below: (i) It has been observed that the apparatus based on X-Rays or Alpha, Gama or Beta radiations are being imported without the declaration of the end use to clarify whether the goods are imported for medical or industrial purposes which is necessary to ascertain the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... verified before extending the benefit of 5% or else these goods would be leviable to 12% under Sch. II 171. Moreover, past import data has been verified and it is observed that UQC has been declared in a very non uniform manner viz. in Mtr., Nos., Sqm., Doz., Set, Grs, Prs, Roll, Kg, Unit and Sets. (iii) Mis-classification of "Cartons Boxes & Cases of corrugated paper or paper board"....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ading ADD on import of 'Ceramic tableware and kitchenware' from 'CHINA PR'. As per applicable notification, ADD is applicable on "Kgs". However, majority of the importers declared the UQC in PCS/NOS/DOZ/SET. In this scenario, it is difficult to ascertain in post audit whether the correct duty was discharged. 5. Hence, all the officers posted at Groups, docks and RMS are....