Page 25 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(i) The Importer files the Bill of Entry and pays the duty accordingly. Later on they
realize that due to oversight they have not claimed the exemption benefit of
particular Notification.
(ii) The Importer files the Bill of Entry and pays Anti Dumping Duty (ADD) as per ADD
Notification. Further, Director General of ADD & Allied Duties has not recommended
continuation of ADD on particular commodity as per final findings of Review.
(iii) The Importer has not claimed SAPTA/PTA/COO benefit which was available to them
at the time of import.
(iv) The Importer has wrongly filed the quantity /value /currency/CTH/invoice etc. in the
Bill of Entry.
(v) The appellate authorities set aside assessment orders, especially loading of values
and such orders are accepted by the Revenue.
(vi) Other miscellaneous issue.
Re-assessment of Bill of Entry by the concerned Group is mandatory to decide the
eligibility of exemption benefit of particular notification and accordingly to calculate the
quantum of excess duty paid.
Re-assessment is to be done by the Group and consequential refund is to be granted
by the CRC Section. The entire exercise is to be completed within three months as there is
no separate window for doing re-assessment.
Q-72: Explain the assessment and clearance by Post
A-72: The present practice of assessment and clearance of goods at Postal Appraising Section is
carried out in the following manner:
(i) Goods which are meant for personal use are classified under CTH 98.04 and released
on payment of duty as applicable.

(ii) Bonafide commercial samples and prototypes imported by post are exempted from
Customs Duty, subject to a value limit of Rs. 10,000/- provided the samples are
supplied free of cost. Importers having IEC code number can import commercial
samples through post without payment of duty up to a value of Rs.1,00,000/- or 15
units in number within a period of 12 months. Samples are cleared as per exemption
notification No 154/94- Customs dated 13/07/94 .
(iii) The goods for personal use sent as personal gift to the recipient, valued less than Rs
10,000/- (FOB) are cleared without payment of duty as per the Notification. 171/93-
Customs dated 16.03.93. All other goods, which are not classified under the category
(i) (ii) and (iii) are assessed strictly as per Custom Tariff Act, 1975 existing Foreign
Trade Policy and relevant Notification/Circulars issued by the Board from time to
time and it is ensured that the imports is in conformity with all other Allied Acts and
Rules. There exists a procedure for Reassessment of the Customs duty levied. In case
the consignee feels, that the goods require to be reassessed, the consignee should
refrain from accepting the delivery of the consignment from the post office of
delivery. Instead, the consignee should send back the consignment to the Postal
Appraising Section Mumbai through the Post Master of the delivery Office with a
request for reassessment by the Customs. Reassessment of the duty is done on the
strength of the documents available: unless physical examination is required. If the
consignee fails/refuses to take delivery of the consignment addressed to the
consignee after it has been released by the Customs the consignment is returned to

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