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Self-assessment of imported and export goods - CBEC's Customs Manual 2023 - CustomsExtract ..... ile presenting Bill of Entry or Shipping Bill. 3.2 The declaration filed by the importer or exporter may be verified by the proper officer when so interdicted by the Risk Management Systems (RMS). Such verification will be done selectively on the basis of the RMS, which not only provides assured facilitation to those importers having a good track record of compliance but ensures that on the basis of certain rules, intervention, etc., high risk consignments are interdicted for detailed verificati ..... x x x x x Extracts x x x x x Self-assessment of imported and export goods - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... goods. The proper officer may also require production of any relevant document or ask the importer or exporter to furnish any other relevant information. Thereafter, if the self-assessment is not found to have been done correctly, the proper officer may re-assess the duty. This is without prejudice to any other action that may be warranted under the Customs Act, 1962. On reassessment, contrary to the self-assessment done by the importer or exporter, the proper officer shall pass a speaking order ..... x x x x x Extracts x x x x x Self-assessment of imported and export goods - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... per officer for provisional assessment of duty under Section 18 (1)(a) of the Customs Act, 1962. In such a situation an option is available to the proper officer to resort to provisional assessment of duty by asking the importer / exporter to furnish security as deemed fit for payment of the deficiency, if any, between the duty as may be finally assessed or re-assessed, as the case may be, and the duty provisionally assessed. 3.5 For the purpose of proper assessment of duty and to ensure correct ..... x x x x x Extracts x x x x x Self-assessment of imported and export goods - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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