Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No. 29 /2012-Customs
New Delhi, dated the 7th of December, 2012.
To,
All Chief Commissioners of Customs,
All Chief Commissioners of Central Excise and Service Tax,
All Director Generals in CBEC
Subject: Functional control of Special Valuation Branches - Reg.
Kind attention is invited to Board Circular No. 11/2001-Customs dated 23rd
February 2001 issued from F. No. 467/32/2000-Customs V, prescribing conditions
and procedure regarding cases to be taken up for investigation by Special
Valuation Branches (SVB) and their manner of processing and disposal. Presently
SVBs are located in the Customs Commissionerates of Mumbai, New Delhi, Chennai,
Kolkata and Bangalore and are functioning under the administrative control of
the respective Commissioners of Customs.
- The functioning of SVBs was reviewed by the Board with a view to strengthen
their working.
- It has been decided to vest the Directorate General of Valuation (DGOV) with
functional control over the SVBs. Consequently, the presently existing SVB
sections with their existing staff will henceforth function under the
supervisory control of the DGOV.
- The Board has also decided that the officers posted in SVBs shall not be
given any additional responsibilities and they shall exclusively handle work
relating to SVB investigations and related issues. The office of the DGOV shall
closely monitor the pendency of the SVBs, approve the initiation of SVB
inquiries, and supervise the investigations. Furthermore, the Board has desired
that the DGOV continuously endeavor for qualitative improvement of SVB
investigations/orders.
- It is envisaged that on completion of investigation in a case, the proper
officer in SVB will issue an order for determination of value under Section 14
of the Customs Act, 1962. The order will be sent to the importer concerned, the
Custom House which had referred the case and to DGOV.
- The work relating to review, appeal and other legal matters arising out of
cases investigated and orders passed by the proper officer in SVBs, shall
continue to be handled by the jurisdictional Commissioners of Customs.
Directorate General of Valuation will provide its views on the orders passed by
the proper officer to the jurisdictional Commissioner of Customs, which will be
given due consideration, when the orders are examined by Commissioners of
Customs for review or acceptance under section 129D of the Customs Act, 1962.
- These instructions shall take effect from 1st January, 2013.
- Publicity to this Circular may be given by way of issuance of public notice
and standing order.
- Difficulties, if any, faced in the implementation of this circular, may be
immediately brought to the notice of the Board.
- Please acknowledge receipt.
- Hindi version follows.
Yours faithfully,
(M. Satish Kumar Reddy)
Director (ICD)
F. No. 465/12/2010 Cus. V