Provisional shipping bills

This query is : Resolved

prashant (Querist)
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09 August 2011 A is the third party manufacture
B is the exporter
Shipping Bill filed in the name of B & the value declared by the B is high from the A

Kolkatta deputy commissioner has allow for provission shipping bill at the time of export.

So, now to get the all refunds like DEPB, Rebate we need to have final EP Copies of shipping bills.

But DC has expression their views to meet unofficially.

So, would anybody pl. act that why the DC has allow the same for provisional & pl. send me if any case laws about this.

He may ask for some money as huge DEPB value but will not pay the same

prashant

prashant (Querist)
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10 August 2011 pl. respond the above

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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10 August 2011 Once goods declaration is submitted in the prescribed form in Shipping Bill containing all the relevant information/details and along-with all the relevant documents, the duty leviable on the imported goods or export goods, if any, is assessed by the Customs officer. Sometimes, it is not possible to assess the duty due to non-availability of some relevant information/document or any other reason. Withholding clearance of goods in such cases may cause hardship to the importers by way of payment of demurrage/detention charges, disturbance in production schedule and other financial losses. Similarly in exports, delay in clearance may cause cancellation of export order, increase in interest liability and other financial losses to the exporters. To meet such exigencies, provisions have been made in section 18 of the Customs Act, 1962 to assess the duty provisionally and allow clearance of the goods by taking a bond with appropriate security.

In case the Exporter does not accept the value determined by the Customs, the exporter will allowed provisionally after taking samples for market enquiry. The words “ Not valid for DEPB” will be printed on all the copies of the Shipping Bill and the Exporter will not be eligible of DEPB licence against provisionally assessed shipping bills, in such cases, EP copy of Shipping Bill will not be printed and only 4 copies will be printed (6 copies incase if ICDs). However, market enquiries about value will be conducted in such cases and either after issue of the show cause Notice the market value will be determined or may be accepted by the exporter on his own. In such cases where samples are drawn subject to market enquiry, the copy of shipping bill for claiming DEPB will be generated after determination of value on the basis of market enquiry and handed over to the exporter duly signed by appraiser/suppdt. Of Customs. In such cases wherever market value has been found to be less that twice the credit claimed, the market value h\will be mentioned in the EP copy of shipping bill as under:-

Market value of the goods in Rs. _______________and credit no exceed 50% of the market value”

Samples may also be drawn for other purposes such as chemical test, DEPB entitlement, etc., the procedure of provisional assessment will be applicable mutatis mutandis to above case as well and the cases will be finalized after necessary reports, etc., are received.

for more info:-
http://www.jawaharcustoms.gov.in/newsite/StandingOrders/SO2011/SO-10-11.htm

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