Regarding non levy of Anti Dumping Duty while filing online Bills of Entry

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT), NEW CUsSToms HOUSE, BALLARD ESTATE, MUMBAI - 400001. F. No. : $/26-Mise-32/2016-17 A(G) Dated:\4.10.2016

Public Notice No.)4’/2016

Sub: - Regarding non levy of Anti Dumping Duty while filing online Bills of Entry- reg.

Attention of all the Importers, Customs Brokers and the member of the Trade is invited to ‘Self-Assessment’ provision in the Customs Act which has been implemented w.e-f. 08.04.2011 vide Finance Act, 2011 by making suitable arnendrnents to Sections 17,18,46 and 50 of the Custorns Act, 1962, Self-Assessment, inter alia, enjoins the importers to correctly declare value, Classification, description of goods, exemption eae etc. and self assess the duty thereon, if any. Further, it is categorically rnentioned in the ‘Self-Assessment Manual’ that importers could face penal action on account of wrong Self-Assessment made with intent to evade duty or avoid compliance of conditions of notifications, Foreign Trade Policy or any other provision under the Customs Act, 1962 or the Allied Acts,

2. However, during the course of examination of the goods, post clearance audit and regular audit, it has been noticed that in many cases the importers/CHAs are not fulfilling their aforesaid obligation, in as much as the applicable Anti Dumping Duty have not been found to be paid in specific cases of import.

ticed that in many cases the importers/CHAs are not fulfilling their aforesaid obligation, in as much as the applicable Anti Dumping Duty have not been found to be paid in specific cases of import.

3. Therefore, it is emphasized that it is the responsibility of the importer/CHA to inter alia make correct declaration regarding leviability of Anti Dumping Duty in the Bills of Entry filed under self assessment procedure. Failure to do so, On detection, would attract severe penal action as deemed appropriate under the Customs Act, 1962. 4. Further, any difficulty faced by the trade/field formation in implementation of the above directions may be brought to the notice of the undersigned immediately.

S. Fase 1 afro (¢ (SUVIR MISRA) COMMISSIONER OF CUSTOMS (IMPORT)

Copy to:

1. The Chief Commissioner of Customs, Zone-|, NCH, Mumbai

2. The Pr. Commissioner of Customs (Import — 1), NCH, Mumbai

3. The Pr. Commissioner of Customs (General), NCH, Mumbai

4. The Commissioner of Customs (Import - 11), NCH, Mumbai 5S. The Commissioner of Customs (Export -1 & I), NCH, Mumbai 6. The Addl. Commissioner of Customs (Gen & CCO), NCH, Mumbai 7. The Addl. Commissioner of Customs (Import-l), NCH, Mumbai 8. The Addl, Commissioner of Customs (Import-ll), NCH, Mumbai 9. The Asstt. Commissioner (EDI) for uploading in Official Website 10. Correspondence Section 11. Office copy

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