Present practice at JNCH for clearance of the RMS facilitated Bills of Entry.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll 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 t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 packi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X