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The process of assessment under PACCS is entirely different from assessment processes in vogue in other custom formations.
1. Under PACCS all goods declarations are subjected to a risk management system. Only those declarations which are deemed risky are allotted to Customs officials for assessment by the system.
2. The outcome of the assessment process is communicated online, to the principal and in case of declaration through an agent, to the agent as well. There could be numerous outcomes to the assessment process; Customs may require additional information, need to verify certain documents, question value, HS code etc.
3. Based on feed back provided by you, assessment will be completed by Customs and you will be informed online.
4. In case you differ with the assessment of Customs you are provided with an online facility to record your grounds for disagreement.This will initiate first review of the assessment. The first review will be conducted by an officer not below the rank of Principal Appraiser.
5. If after the first review, you are still not satisfied with the decision, you are entitled to file a second review which will be conducted by an officer not below the rank of an Assistant Collector and you will have the right to appear in person if you so desire.
6. In case you are still not satisfied, you may clear your cargo by furnishing a security equivalent to the differential amount. In such an event, your case would be automatically forwarded to the valuation department, HS committee etc. depending on nature of dispute.
7. In case you do not clear your cargo by furnishing a security, you have the right to appeal Customs decision before the relevant appellate authorities.
What are the salient differences?
The customs assessment system in vogue in other custom formations does not envisage appeal against assesssment decisions. Also, the authority to allow provisional clearance of goods rests with Customs and all goods declarations are subjected to manual assessments. Under PACCS, assessment decisions are appealable, the option to clear goods against securities rests with the importer and all goods declarations are not subject to manual assessments.
What is the form of security for provisional clearance?
PACCS accepts only cash or cash equivalents; these are Bank Guarantees, Pay-Orders, Bank Drafts and Post Dated Cheques.
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