Finalisation of Provisional assessment of shipping bills where samples are drawn or where value is required to be determined under the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 – Regarding. - Customs - STANDING ORDER No. 08/2015

OFFICE OF THE COMMISSIONER OF CUSTOMS, NHAVA SHEVA-II JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA DIST RAIGAD, MAHARASHTRA 400707. TEL NO: 27242102 FAX: 27241828 F. No. SG/Misc.-20/2015 SIIB (Export) Date : 18.02.2015 STANDING ORDER No. 08/2015 Subject: Finalisation of Provisional assessment of shipping bills where samples are drawn or where value is required to be determined under the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 Regarding. 1. Instances have come to the notice, that provisional assessment registers are not being maintained properly in export sheds/CFS and Test Reports are entered into EDI system without giving reference to the reasons for which the assessment was made provisional, leading to finalization of assessment even in cases where Test Report is at variance from declared particulars. 2. In this regard, attention is drawn to the Standing Order Nos. 05/2009, 17/2009, 10/2010 and 42/2011 relating to provisional assessment and maintenance of records. It is directed that all these S.Os should be followed scrupulously. 3. Further, on receipt of Test Report, the AC/DC in-charge of concerned export Shed/CFS shall examine the report and if the Test Reports are not contradicting the particulars declared in the Shipping Bills, the same should be fed in the EDI System by Preventive Officer. In case Test Report is at variance from declared particulars, the same should be put up to AC/DC in-charge of concerned export Shed/CFS after opening a file for the purpose of adjudication and finalization of the case. After due process, the decision should be fed into the system as comments along with the test report, mentioning therein file no. The required changes regarding CTH, DBK rates, Value etc. should also be carried out by AC/DC shed. The file should thereafter be forwarded to the concerned section i.e, Drawback or DEEC or EPCG as the case may be, for further action at their end. After taking appropriate action the file should be forwarded back to the concerned CFS. 4. The above guidelines shall be strictly followed by the concerned officers and staff. 5. Any difficulty noticed in the implementation of this Standing Order may be brought to the notice of the undersigned. Sd/18.02.2015 (S. H. Hasan) Commissioner of Customs, NS-II