Guidelines for Assessment and Examination of goods on weighment basis Under the provisions of the Customs Act, 1962 regarding - Customs - 17/2010

OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, KANDLA, KUCHCHH COMMISSIONERATE F.No.S/20-02/2010 Appg(G) Date: 29.06.2010 PUBLIC NOTICE NO. 17/2010 Sub: Guidelines for Assessment and Examination of goods on weighment basis Under the provisions of the Customs Act, 1962 regarding. Attention of all the assessing and examining officers / staff working at Kuchchh Commissionerate, is invited towards assessment and examination of all goods whose standard unit of measurement i.e. Unit Quantity Code (UQC) is mentioned in terms of weight as per the Customs Tariff Act, 1975 as amended from time to time. For assessment of such goods, examination order shall necessarily contain verification of total gross / net weight of the goods during examination and the same shall invariably be endorsed by examining staff in the examination report of the subject goods on Bill of Entry. 2. The issue was examined on the basis of the provisions made in the Customs Appraising Manual, Chapter IV of Volume III deals with weighment for assessment purpose. As per Point 6(E) of the Manual, if the deviation in declared weight is not more than 1% or if the amount of duty involved on excess weight doesn t exceed ₹ 25/-, the declared weight may be accepted. As per Point No 10, when excess weight over the prescribed allowance is noticed, the weight and value of the consignment should be proportionately increased on the B/E and the license debited with the full rate or value, so re-determined. 3. In view of the guidelines of the Appraising Manual, following practice will be followed in this Commissionerate. (i) In all kind of cargos, including scrap, no adjudication will be done up to 1% deviation in the actual weight than the declared weight, but the value of the Excess goods will be loaded in the total assessable value and appropriate duties will be recovered. (ii) If the variation is above +/-1%, value shall be loaded with adjudication with appropriate redemption fine and penalty. 4. In case of Marble Slab / Blocks (polished and rough) following practice will be followed. (i) In case of variation upto +/- 5% in terms of weight or surface area, value shall be loaded without adjudication and proper duty will be recovered. (ii) If the variation is above +/- 5 %, value shall be loaded and cases adjudicated with appropriate redemption fine and penalty. (iii) Actual quantity of the cargo will be debited against the license issued to the Importer. Encl: As above (D. S. Negi), Commissioner of Customs, Kachchh Commissionerate, Kandla