Page 147 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes The Assistant Commissioner/Deputy Commissioner if he considers necessary, may also order
for sample to be drawn for purpose other than testing such as visual inspection and verification
of description, market value inquiry, etc.

Amendments

Any correction/amendments in the check list generated after filing of declaration can be made
at the service center, if the documents have not yet been submitted in the system and the
shipping bill number has not been generated. In situations, where corrections are required to be
made after the generation of the shipping bill number or after the goods have been brought into
the Export Dock, amendments is carried out in the following manners.
1. The goods have not yet been allowed "let export" amendments may be permitted by the
Assistant Commissioner (Exports).

2. Where the "Let Export" order has already been given, amendments may be permitted only
by the Additional/Joint Commissioner, Custom House, in charge of export section.
In both the cases, after the permission for amendments has been granted, the Assistant
Commissioner/Deputy Commissioner (Export) may approve the amendments on the system
on behalf of the Additional/Joint Commissioner. Where the print out of the Shipping Bill has
already been generated, the exporter may first surrender all copies of the shipping bill to the
Dock Appraiser for cancellation before amendment is approved on the system.

Export of Goods under Claim for Drawback

After actual export of the goods, the Drawback claim is processed through EDI system by the
officers of Drawback Branch on first come first served basis without feeling any separate form.

Generation of Shipping Bills

The Shipping Bill is generated by the system in two copies- one as Custom copy and one as
exporter copy. Both the copies are then signed by the Custom officer and the Custom House
Agent.

Source: http://www.eximguru.com/exim/Guides/How-To Export/Ch_18 _Custom _Procedure _For
Export.aspx

Self Assessment

Fill in the blanks:

11. If goods are imported into India after ............................ there from, such goods shall be
liable to duty and be subject to all the conditions and restrictions.
12. All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt
with as if they were ............................. into India.
13. The duty and interest, if any, ................................. on such duty on imports made by an
individual for his personal use;
14. ........................................liable to duty with reference to quantity shall be chargeable to that
duty.
15. The amount of ........................................refundable under sub-section (2) and the interest
under sub-section (4).

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