Page 167 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes 22. Also, a facility of tele-enquiry is provided in certain major Customs stations through which
the status of documents filed through EDI systems could be ascertained through the telephone.
If nay query is raised, the same may be got printed through fax in the office of importer/
exporter/CHA.
Examination of Goods

23. All imported goods are required to be examined for verification of correctness of description
given in the bill of entry. However, a part of the consignment is selected on random selection
basis and is examined. In case the importer does not have complete information with him at the
time of import, he may request for examination of the goods before assessing the duty liability
or, if the Customs Appraiser/Assistant Commissioner feels the goods are required to be examined
before assessment, the goods are examined prior to assessment. This is called First Appraisement.
The importer has to request for first check examination at the time of filing the bill of entry or
at data entry stage. The reason for seeking First Appraisement is also required to be given. On
original copy of the bill of entry, the Customs Appraiser records the examination order and
returns the bill of entry to the importer/CHA with the direction for examination, who is to take
it to the import shed for examination of the goods in the shed. Shed Appraiser/Dock examiner
examines the goods as per examination order and records his findings. In case group has called
for samples, he forwards sealed samples to the group. The importer is to bring back the said bill
of entry to the Assessing Officer for assessing the duty. Appraiser assesses the bill of entry. It is
countersigned by Assistant/Deputy Commissioner if the value is more than 1 lakh.
24. The goods can also be examined subsequent to assessment and payment of duty. This is
called Second Appraisement. Most of the consignments are cleared on second appraisement
basis. It is to be noted that whole of the consignment is not examined. Only those packages
which are selected on random selection basis are examined in the shed.
25. Under the EDI system, the bill of entry, after assessment by the group or first appraisement,
as the case may be, need to be presented at the counter for registration for examination in the
import shed. A declaration for correctness of entries and genuineness of the original documents
needs to be made at this stage. After registration, the B/E is passed on to the shed Appraiser for
examination of the goods. Alongwith the B/E, the CHA is to present all the necessary documents.
After completing examination of the goods, the Shed Appraiser enters the report in System and
transfers first appraisement B/E to the group and gives ‘out of charge’ in case of already assessed
Bs/E. Thereupon, the system prints Bill of Entry and order of clearance (in triplicate). All these
copies carry the examination report, order of clearance number and name of Shed Appraiser.
The two copies each of B/E and the order are to be returned to the CHA/Importer, after the
Appraiser signs them. One copy of the order is attached to the Customs copy of B/E and retained
by the Shed Appraiser.
Green Channel Facility
26. Some major importers have been given the green channel clearance facility. It means clearance
of goods is done without routine examination of the goods. They have to make a declaration in
the declaration form at the time of filing of bill of entry. The appraisement is done as per normal
procedure except that there would be no physical examination of the goods. Only marks and
number are to be checked in such cases. However, in rare cases, if there are specific doubts
regarding description or quantity of the goods, physical examination may be ordered by the
senior officers/investigation wing like SIIB.

27. Wherever necessary, for availing duty free assessment or concessional assessment under
different schemes and notifications, execution of end use bonds with Bank Guarantee or other
surety is required to be furnished. These have to be executed in prescribed forms before the
assessing Appraiser.

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