Information to be furnished by Importers/ Exporters for assessment purposes

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..... o. - S/22-Gen-04/2017-18/AM(I) Date: - 27.08.2019 PUBLIC NOTICE NO. - 74/2019 Sub: Information to be furnished by Importers/ Exporters for assessment purposes Attention is invited towards Public Notice no.42/2010 dated 07-04-2010 issued by the Chief Commissioner's Office Mumbai Zone-II regarding information to be furnished by Importe .....

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..... information is required to be filled specifically in the bill of entry. 4. It has been observed that, in a number of cases, the data quality is inadequate in the above said terms which is hampering the process of assessment and audit. Some such illustrative cases are given below: (i) It has been observed that the apparatus based on X-Rays or Alpha, Gama or Beta radiatio .....

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..... 'KG or MT' basis which is the UQC whereas the IGST claimed is on the basis of price of individual article which is nowhere mentioned in the BE. The retail sales price needs to be verified before extending the benefit of 5% or else these goods would be leviable to 12% under Sch. II 171. Moreover, past import data has been verified and it is observed that UQC has been declared in a very non .....

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..... t difficult to decipher whether items are corrugated or non-corrugated. This is leading to possible case of revenue evasion. (iv) It is observed that various importers are evading ADD on import of 'Ceramic tableware and kitchenware' from 'CHINA PR'. As per applicable notification, ADD is applicable on Kgs . However, majority of the importers declared the UQC in PCS/N .....

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..... ication, valuation and assessment of goods. 6. This public notice should be considered as Standing Order for the officers and staff of JNCH. 7. Difficulties faced, if any, may please be brought to the notice of the undersigned. This issues with the approval of Principal Chief Commissioner, Mumbai Zone - II. (SUNIL KUMAR MALL) COMMISSIONER O .....

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