Dada-CHA - In accordance with international practice, all...

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In accordance with international practice, all cargo goods imported into the country or exported out of the country by sea, air, land or rail routes are governed by the provisions of the Customs Act, 1962 and other laws of the country related to entry/ exit from the country. Customs ensures that the import and export of goods are in compliance with the Customs Act and other laws in force. To regulate and to exercise effective control over import and export activities, goods are allowed for import/export at notified places under section 7 of the Customs Act, 1962. Custodians are appointed under section 45 of the Customs Act, 1962 for safe storage of goods till they are cleared for home consumption or warehoused. Clearance of goods involves classification, assessment, examination and payment of Customs duty on imported cargo on the basis of Bill of Entry presented by the importer or his authorized agent. The Central Board of Excise and Customs (CBEC) has prescribed the procedures through notifications, rules, regulations and circulars which are implemented by field formations. Procedure of Clearance of Goods at Ports The Shipping lines/steamer Agents/carriers/ Consol Operators file the Import General Manifest (IGM) in accordance with Section 30 of the Customs Act, 1962. After filing the IGM and on arrival of the goods, Custom House Agent/Importer files Bill of Entry (cargo declaration) in terms of Section 46 of Customs Act, 1962. The first stage for processing a Bill of Entry is noting/registration of Bill of Entry (B/E). The B/E is then forwarded to the concerned Appraising group in the Custom House dealing with the commodity sought to be cleared. The assessing officer in the appraising group assesses the duty liability, taking due note of any exemption or benefits claimed by the importer. After completing the examination of the goods, the shed Appraiser/Superintendent would give order for “Out of Charge”. . However, in rare cases, if some discrepancy is found between the declaration and the result of examination of cargo, the Assistant Commissioner/Deputy Commissioner (AC/DC) revises the assessment on the basis of examination report, After issuance of Out of Charge order on the B/E, the importer presents the same to the Custodian who in turn issues the Gate Pass after verification of correctness of Bill of Lading and number of packages. The importer/CHA presents importer’s copy of the B/E and the Custodian Gate Pass to the Customs Officer at the gate | 1
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This note was uploaded on 10/13/2011 for the course LSCM 723 taught by Professor Dr.neerajanand during the Fall '11 term at University of Management and Technology.

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Dada-CHA - In accordance with international practice, all...

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