Practice of assessment of loading the declared value of the imported goods or Revising the declared classification reg.

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..... value of the imported goods or Revising the declared classification reg. Attention is invited to the assessment practice followed at Customs House Kandla, while loading the declared value of the imported goods or revising the declared classification (including the details of the notification, if any). 2. In cases, where the importer contests the proposed assessment (valuation or classification .....

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..... l of the department. 4. Of late, several instances have come to the notice of the Department that even if the original assessment was not disputed in writing, at the time of assessment of a bill of entry, some importers are filing appeal against the assessments made on the bill of entry. In absence of any Assessment Order the Appellate Authority, in such cases, finds it difficult to take any deci .....

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..... red. 6. In order to obviate such difficulties, it has been decided that the importers shall, henceforth, seek a speaking order (Order-in-Assessment or Order-in-Original) when they do no accept the proposed revision of the value or classification or both. This would help the Department in analyzing the issue, which is then fresh. Further, it would enable the concerned Assessing Officer to pass an .....

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