Amount spent by Customs on opinion

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..... Sir, Customs department want to take Technical opinion about the product classfication made by us in past under DEPB is appropriate or not. In this connectioIn the said amount is to be paid / reibmbursed on behalf of Customs Department to the opinion Agency . Are we liable to pay the same . If yes under which section or rule. Please confirm Regards Pradeep Jain .....

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..... - Reply By shamanthaka mani - The Reply = There is no proviison to reimburse Custom Officers for expenses incurred by them in conducting enquiries as deemed fit by them to arrive at assessment of the goods which will include re-assessment. Therefore there is no reason to reimburse them for opinion obtained on classification. The Section 145 of Customs Act, 1962 provides that the owner etc. .....

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..... has to perform operation incidental to compliance with the Customs Law which on a plain reading would call for expenses to be incurred by the owner for facilitating examinaiton of the goods and this provision cannot be extended to opinions obtained on classificaiton. It is well settled that examinaiton or testing of the goods when done by any expert should only result in report of what are the g .....

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..... oods impugned. The examinaiton and testing authority cannot opine on the classificaiton and their opinions are not relevant or binding as regards classificaiton and valuation. Therefore there is cause to reimburse the Custom Officers for opinion obtained on classification or valuation. - Amount spent by Customs on opinion - Query Started By: - Pradeep Jain Dated:- 24-6-2013 Customs - Impor .....

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..... t - Export - Customs - SEZ - Got 1 Reply - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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