The appraising procedure may be of two types.
The First Custom Checks Procedure - Applicable only when appraisers/assessing group finds it difficult to complete the assessment on the basis of the documents made available.
The Scrutinising Appraiser in the group gives the examination order. The goods are then examined in the docks and the B/E rerutned to the Scrutinising Appraiser for completion and license debit. In this case the Customs 'out of charge' is given by the Accounts Department soon after the recovery of duty
The Second Custom Checks Procedure - Under this 80 to 90 percent of the consignments are cleared.
If the documents are adequate for determining the classification, value, ITC license, the form is completed by the Appraiser and then countersigned by The Assistant Collector. It is then forwarded to the License Department for licensing debit and audit. Then it is returned to the importers for payment of duty in the Accounts/Cash department. After recovery of duty the original B/E is retained in the Accounts Department and the duplicate and other copies are returned to the importer for getting the goods examined in the docks. In the docks, the Shed Appraiser/Examiner shall examine the goods and if in order, shall give the out of charge for taking delivery from the custodian of the goods viz. Port Trust, after payment of Port Trust charges.
Irrespective of the procedure, examination of cargo for assessment purpose is chiefly the function of the Appraising Department having special staff of examiners in the docks/Air cargo shed. The records of the examination and weighment should be declared, attested and dated at the time of the examination. If the examination spreads over more than one day, the result on each day's progress should be disclosed.
These apart some of the Customs house in India have introduced the simplified computer procedure for speedy clearance of consignment through B/E.
The First Custom Checks Procedure - Applicable only when appraisers/assessing group finds it difficult to complete the assessment on the basis of the documents made available.
The Scrutinising Appraiser in the group gives the examination order. The goods are then examined in the docks and the B/E rerutned to the Scrutinising Appraiser for completion and license debit. In this case the Customs 'out of charge' is given by the Accounts Department soon after the recovery of duty
The Second Custom Checks Procedure - Under this 80 to 90 percent of the consignments are cleared.
If the documents are adequate for determining the classification, value, ITC license, the form is completed by the Appraiser and then countersigned by The Assistant Collector. It is then forwarded to the License Department for licensing debit and audit. Then it is returned to the importers for payment of duty in the Accounts/Cash department. After recovery of duty the original B/E is retained in the Accounts Department and the duplicate and other copies are returned to the importer for getting the goods examined in the docks. In the docks, the Shed Appraiser/Examiner shall examine the goods and if in order, shall give the out of charge for taking delivery from the custodian of the goods viz. Port Trust, after payment of Port Trust charges.
Irrespective of the procedure, examination of cargo for assessment purpose is chiefly the function of the Appraising Department having special staff of examiners in the docks/Air cargo shed. The records of the examination and weighment should be declared, attested and dated at the time of the examination. If the examination spreads over more than one day, the result on each day's progress should be disclosed.
These apart some of the Customs house in India have introduced the simplified computer procedure for speedy clearance of consignment through B/E.