TaxTMI 
TaxTMI 
Procedural guidelines for Conducting investigation in Special Valuation Branch, New Custom House, Mumbai
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....wing the pendency of investigation, it has been observed that there is huge pendency for cases registered for more than one year. Number of Investigation report issued per month is less than number of fresh cases being registered. Thus, pendency is increasing day by day. It is also observed that documents required for investigation are not being submitted by importer on time leading to delay in investigation. It is also observed that Investigation report is not being updated on CRD on regular basis. Thus, CRD pendency does not reflect the correct pendency. To streamline the entire working of Special valuation Branch, the following procedure is being prescribed. 2. The entire SVB shall be divided into following four sub section i....
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....O and for para at Sl. No. 5.3 thereto is yes and no reason for investigation is specified, then cases should be returned back to Custom House of port of import to specify reasons for SVB investigation through proper channel. If case also relate to exclusion category as specified in paragraph 3.5 of said Board circular, then also case should be returned back to Custom House of port of importas there is no requirement for investigation.Above exercise should be completed within 3 days of receipt of case and record for cases, which are sent back to the port of import, should be maintained for future correspondence. Once it is ascertained that there is a reason for investigation, only then the case should be registered in CRD and Check list for ....
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....ough RMD so that they can be persuaded effectively to submit documents on time. 4.5. If documents are not received even after four months of first issuance of letter, file should be put up to Commissioner for taking decision regarding initiating investigation through Summon proceedings. 4.6. Weekly report should be put to Commissioner for effective monitoring their working in following format: 1. Opening Balance 2. No. of case referred by Preliminary scrutiny group in current week. 3. No. of cases where letter written to importer out of 1 & 2 4. No. of cases where documents received and forwarded to Final Investigation group. 5. No. of cases for initiating Summon proce....
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....after issuance of IR. 5.2. They should keep Complete Data with regard to SVB in following format 1. CRD Registration No. 2. File No. and Location Code 3. Importer Name 4. IEC No. 5. Date of registration in CRD 6. Status of the case ( Documents pending/ EMD imposed/Alert issued/Summon issued/Document Received/ IR issued) 7. Gist of the case They should collect these data from each group and update the data on weekly basis. 5.3. Location of each file should be maintained so that each file be retrieved immediately as and when required. 7. In case of any difficulty, the specific issue may be brought to the notice of the undersigned. (MANOJ KUMAR KEDIA) Commissioner of Customs (Import-II) New Custo....