Present practice at JNCH for clearance of the RMS facilitated Bills of Entry. - Customs - 12/2010

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA DIST:RAIGAD, POST:URAN, MAHARASHTRA-400707 F.No. S/22-Gen-39/2010 AM(I) JNCH Date : 09.02.2010 PUBLIC NOTICE NO. 12/2010 Attention of all importers, Custom House Agents and members of the Trade and all other concerned is drawn to the present practice at JNCH for clearance of the RMS facilitated Bills of Entry (B/E), including those which are permitted to be cleared under the Direct Port Delivery system. It has been noticed that there have been occasional instances where the importer approaches the concerned group with a request to allow a supplementary post clearance-B/E (manual) with regard to certain goods/quantity that were not included in the RMS facilitated Bs/E. Invariably such requests are for a minor quantity, while in certain cases the request is for the quantity/goods covered by one or more invoices which were not declared in the relevant B/E. The reason offered is inadvertent omission. 2. It is also noticed that such requests are being made voluntarily by the importers after a lapse of few months/days from the date of clearance, when they realize that the goods/quantity received are in excess of the goods cleared on payment of duty, under such RMS facilitated B/E. In this regard, the following procedure is prescribed: (i) All such requests should be made as soon as the importer notices such excess quantity, prior to detection of the same by the department. (ii) In any case, the total of the quantity should not be in excess of the total quantity reflected in the IGM and Bill of Lading. The number of packages should also tally with similar details in the Bill of Lading. Therefore, the copies of the original Bs/E with incorrect goods/quantity; the relevant originals of B/L, invoice packing list should also be submitted, along with such requests. (iii) Such requests would be examined in terms of Section 149 of the Customs Act, 1962. With the approval of the concerned JC/ADC, in all such cases where the amendment to the B/E is found admissible under section 149, the original B/E will be amended, on cancellation of out of charge and then re-assessed in the EDI System. As a matter of general principle, manual (supplementary) B/E would not be permitted. (iv) On re-assessment, a fresh printout of the amended and re-assessed B/E would be issued (by granting out of charge in the EDI system) after payment of the differential duty (against the system generated TR 6 challan) along with the interest (against a manual TR6 challan) leviable thereon in terms of Sec 28 (2B) of the Customs Act, 1962 read with Section 28 AB ibid. (v) In order to encourage such voluntary disclosure of such genuine mistakes and voluntary payment of the differential duty and interest thereon, it has been decided not to initiate any penal proceedings, unless it is found that there was a malafide or ulterior motive behind the initial mis-declaration of the quantity/description and it has been brought to notice to the Department before action/investigation is initiated/started by the department. 3. The contents of the above Public Notice may be brought to the notice of the Members of all trade associations, importers and the Custom House Agents Association. (A.K. DAS) COMMISSIONER OF CUSTOMS (IMPORT)