TMI BlogSelf-Assessment in Customs - regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs Central Excise. All Director Generals under CBEC. Subject: Self-Assessment in Customs - regarding. ***** Sir / Madam, Vide Finance Act, 2011 , Self-Assessment has been introduced under the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses where there is no interdiction, there will be no cause for the declaration filed by the importer to be taken up for verification, and such Bills of Entry will be straightaway facilitated for clearance without assessment and examination, on payment of duty, if any. 2. Further, provisions have been made in section 17 of the Customs Act, 1962 to empower the officers of Customs to carry ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be increased as responsibility of filing correct declarations has been shifted to importers and exporters. The idea is to move towards a trust based Customs control. Therefore, risk based techniques are desired to be fine tuned to meet this objective. The risk parameters and risk rules should be so designed so as to have an effective interdiction system. The matter was also discussed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and unnecessary interventions. These ineffective interdictions have resulted in delay in clearance of goods. It is assumed that if this rationalization of redundant and ineffective targets of Local Risk Management (LRM) and National Risk Management (NRM) are carried out, the percentage of facilitation is bound to increase substantially. 5. To streamline the procedures and for effective implem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that desired level of facilitation as set out by the Board in respect of Air Cargo Complexes, Seaports and ICDs can be achieved. Board also expects that DG (Systems) should send a report at the interval of two months detailing progress made in this regard to Board. The first such report may be sent on 25.10.2011. 8. Difficulty faced, if any, may be brought to notice of the Board immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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