Guidelines for Assessment and Examination of goods on weighment basis under the provisions of the Customs Act, 1962 - Customs - 11/2012

OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE : KANDLA, NEW CUSTOMS BLDG. NR. BALAJI TEMPLE KANDLA, KUTCH, GUJARAT F.No. S/20-46/2012/Appg.(G) Date : 16.08.12 PUBLIC NOTICE NO. 11/2012 Sub: Guidelines for Assessment and Examination of goods on weighment basis under the provisions of the Customs Act, 1962 Attention of Importers/Exporters/CHAs is invited to Public Notice No.17/2010 dated 29.06.2010 issued by this Commissionerate on the above subject. A representation in this regard has been received, wherein, reference has been invited to point no. 6(e) of Chapter IV of Volume III of the Customs Appraising Manual, according to which if the deviation in the declared weight and actual weight is less than 1% then the declared weight may be accepted. The representation states that para 3(i) of Public Notice No.17/2010 states that the value of the excess goods shall be loaded in the total assessable value even if the deviation is less than 1% in the weight. This is contrary to Customs Appraising Manual and also leads to delays as the loading of excess value requires amendment of Bill of Entry etc. The issue has been examined. Point no. 6(e) of Chapter IV of Volume III of the Customs Appraising Manual clearly states that The average of all the discrepancies shall be noted and if this does not reveal an excess over the declared weight of more than 1%, or if the amount of duty involved on excess weight does not exceed ₹ 25/-, the declared weight may be accepted. Thus, the intention of the Customs Appraising Manual is clear, if the deviation in the declared weight and actual weight is less than 1%, then the declared weight may be accepted. Para 3(i) of the Public Notice No.17/2010 dated 29.06.2010 is hereby amended to the above extent. (NAVNEET GOEL) COMMISSIONER