| Date: |
11-06-1998
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| Notification No: |
Customs Circular No 41/1998
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding reopening of assessment on careful scrutiny - not as a matter of routine
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Regarding reopening of assessment on careful scrutiny - not as a matter
of routine
Circular
No. 41dated
11th June 1998
I am directed to say that there is need to reduce
the number of show cause notice, which are being issued by the Assistant
Commissioner of Customs as a routine. A large number of such show cause notices
are dropped at the time of adjudication. It has been observed that assessments
are being changed by the Appraiser/ Assistant Commissioners at their level
without proper scrutiny.
2. The matter was
examined by Board and it has been observed that established practice of
assessments should not be changed without the prior approval from Commissioner
of Customs. In case there is an established practice of assessment for a
particular commodity and assessing officers feel that the practice need to be
changed in view of technological advancements or judicial pronouncements or due
to any other reason, the assessing officer should bring the full facts to the
notice of Commissioner of Customs and the practice of classification/
assessments shall be changed only after obtaining prior orders from the
Commissioner of Customs.
3.
The receipt of this circular may kindly be acknowledged. The departmental
officers and the trade may be suitable informed.
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