F.No. S/22-Gen-402/2017-18/AM(I) Part-I

Date: 09.03.2018

Standing Order No. 06/2018

Subject:- Measures to expeditious clearance, proper assessment and reporting-reg.

Attention of all the officers working in the Assessment Groups and CFS/Docks under the jurisdiction of NS-I to V Commissionerates is invited to the following guidelines with regard to expeditious clearance of goods:

2. Docks Objection Resolution Hour: In order to reduce delay in dealing with objections raised at docks level, ADC/JC in-charge of Import Docks will hold meeting with ADC/JC and DC/AC in-charge of the concerned group at 10.00 am to 11.00 am on each working day to discuss all the pending objections/query raised by the Docks Officers, so as to arrive at a decision regarding validity/sustainability of the query raised.

a. In case, the query is found to be not proper/valid/sustainable, the docket/file should be returned to the Docks Officer (with comments/decision in this regard) so that the goods can be cleared on the same day, subject to other compliance.

b. In case, the query raised is found to be proper/valid/sustainable, the docket/file shall be forwarded to the Group on same day for necessary action.

i. In such cases, if the importer waives the SCN, then such cases should be decided by Adjudicating Authority within 03 days of receipt of waiver letter.

ii. Where, importer does not waive the SCN, a show cause notice should be issued within 03 days of receipt of decision by Importer about waiver of SCN. Thereafter, case needs to be decided expeditiously.

c. In case of any disagreement between docks and group, the file needs to put-up and discussed with the Commissioner in charge of concerned Group for final resolution of the issue.

3. It has also been noticed that sometimes, Group Officers, in the examination order, are giving direction that the Docks Officers to verify the “proper levy of IGST, ADD, Safeguard Duty, CVD” etc. In this regard, it is pointed out that verification of self assessment made by importer is the responsibility of Group Officers. It is the duty of Group to check whether the importer has declared the correct rate of IGST, ADD, Safeguard Duty, etc, as per declared description of goods. The Docks Officers should not be instructed to verify these levies on regular basis. However, in case, the Assessing Officer suspects certain mis- declaration, which will affect the rate of IGST, ADD, Safeguard Duty, etc., he may give specific instructions to Docks Officers to verify those deciding factors, which may affect the rate/applicability of such duty.

3.1 Docks Officers, on the other hand, need to verify the correctness and applicability of above mentioned duties in case of any mismatch of the declaration with the goods found.

4. It has also been observed that on many occasions, there are requirement of verification of NOC or Certificates from other agencies before clearance of the goods are granted. The officers giving out of charge are required to mention the reference No. of the NOC or Certificate in the system, even in case of RMS Bills of Entry.

5. In case of any difficulty, the specific issue may be brought to the notice of Deputy/Assistant Commissioner in charge of Appraising Main (Import), NS- III (email address: )



Commissioner of Customs (NS-III)

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Category : DGFT (3786)
Type : Notifications/Circulars (32591) Orders (621)
Tags : DGFT Notifications (3707)

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