Page 131 - DMGT546_INTERNATIONAL_TRADE_PROCEDURE_AND_DOCUMENTATION

International Trade Procedures and Documentation

Notes

Notes The Customs Act gives the right of appeal to the importer against the assessment
order, which can be made to appropriate appellate authority within the time limit and in
the manner prescribed under various acts/manuals and provisions.

6.1.4 Examination of Import Goods

1. Examination under non-EDI system: As per customs provisions, all imported goods in
India are subject to be examined so as to judge the correctness of description/classification
as given by the importer in the bill of entry. Such examination is not through hence a part
of the consignment is selected and examined randomly. Due to some reason, if the importer
does not have complete information with him at the time of import, he can request for
examination of the goods before assessing the duty liability or, if the Customs Appraiser/
Assistant Commissioner is of the opinion that the imported goods need to be examined
before assessment, the goods can be examined prior to assessment of duty payable and
such examination is known as First Appraisement.

The importer has to request for first check examination at the time of filing the bill of
entry or at the data entry stage. The reason for seeking First Appraisement must also be
given. On the 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, which he should take 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 rupees one lakh.

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Caution 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 selected on a random selection basis are examined in the shed.
2. Examination of cargo under EDI system: Under the EDI system, the bill of entry, after
assessment by the group or first appraisement, as the case may be, needs 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. Along-with 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 the system
and transfers first appraisement B/E to the group and gives ‘out of charge’ in case of
already assessed B/E. Thereupon, the system prints the Bill of Entry and order of clearance
(in triplicate). All these copies carry the examination report, order of clearance number
and name of the 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.

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