Verification of notified documents in case of First time import to prevent those importers who are dummies only, with immediate effect. - Customs - 03/2015

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT-I II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI 400 001 F. No. S/26-51/2014-15A(G) Date: 15.01.2015 PUBLIC NOTICE NO.-03/2015 Sub: First time import of goods Verification of documents reg. Attention of all the importers CHAs and Trade is invited to the first time import of goods at Mumbai. It has been observed that some unscrupulous importers are importing/attempting to import various goods using the IEC No. of other persons, who, on verification, have been found in many cases to be fictitious in the sense that they do not exist at the given address nor do they have any knowledge/idea about the imports/exports; they are in fact dummies. Such imports by the said unscrupulous importers set off a chain of economic offences starting from mis-declaring the description, value and quantity to Customs, down to non-payment of Sales Tax/VAT, Income Tax, Octroi, Money Laundering, generation of black money and violations of foreign exchange laws. 2. As a preventive measure, it has been decided to insist on the submission of following documents to look into the aspect of the genuineness of the importers, who are importing goods for the FIRST TIME through Import Commissionerate, Mumbai : i. Copy of VAT/Sales Tax Registration Certificate. ii. Certificate from the Bank with whom the Bank Account is being maintained by the importer certifying the signatures, name and address of the importer. iii. Proof of payment/remittance through the importer s account, iv. Balance sheet of the previous year, v. Copy of the last Income Tax Return/VAT or Sales Tax Return. 3. These documents will have to be submitted by the Importer or his Custom House Agent to the concerned Assessing Officer. However, in respect of the RMS facilitated Bs/E, the abovementioned documents shall be submitted to the officer who has to grant the Out of Charge (OOC). The CHAs are expected to play a positive role in this regard in terms of Regulation 13 of CHALR, 2004 . Once the documents (i) to (v) above are filed, import will be allowed on payment of duties applicable. If there is any difficulty in making available any of these documents the importer may approach the Additional Commissioner incharge of the Group to make a relaxation, by taking a decision on merits. 4. In view of requests from the Trade and industry to avoid repetition of similar exercises conducted in other Customs Zones in Mumbai and pursuant to the agreement to the proposal of accepting the verification procedure at one zone by the three zonal Chief Commissioners of Customs, it has now been decided to accept the report of verification exercise conducted for first time Importers in any of the other Customs Zones in Mumbai by other zones in Mumbai. 5. The Importer may submit the copy of Bill of Entry assessed in other zone and acknowledged copy of submission of documents in that zone. This will also be applicable in respect of the RMS facilitated Bs/E where the Importer will be required to produce these documents to the officer to grant Out of Charge for such consignments .However intelligence and investigating officers may cause verification on random basis at any stage of clearance. 6. Public Notice No.6/2010 dated 10.03.2010 is accordingly modified. The above practice and modification shall come into force with immediate effect. Sd/- (ASHUTOSH BARANWAL) COMMISSIONER OF CUSTOMS (IMPORT-I II)