| Date: |
31-03-2006
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| Notification No: |
CUSTOMS INSTRUCTION
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| Issuing Authority: |
Indian Customs
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| Type: |
Instruction
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| File No: |
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| Subject: |
Re-iteration of Board’s instructions- regarding,
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It has been brought to the notice of the Board that the existing instructions in respect of the following issues are not effectively implemented by the field formations:-
(i) Valuation of Export goods
(ii) Valuation of second Hand machinery
(iii) drawal of sample for exports
(iv) dispensation of examination in case of factory-stuffed export Cargo 2. In this regard, the undersigned is directed to refer to CBEC Circular 33 of 2005 dated 02-08-2005 on Valuation of Export goods, CBEC Instructions Vide F. No. 493/124/86 Cus-VI dated 04-1-1998 on valuation of second Hand machinery, CBEC Instruction vide F.No. 609/89/90-DBK dated 26-11-1990 on the frequency of drawal of sample for exports and CBEC Circular No. 6 of 2002 dated 23-01-2002 prescribing examination norms stating interalia that no examination except where seals are found tampered or with prior intelligence.
3. In this regard, I am directed to re-iterate the directions/ instructions communicated as above so that these are applied uniformly and are followed properly. These Instructions/ Circulars as above may be given wide publicity and may be complied with strictly. A report on action taken on the above may kindly be sent to the undersigned.
F.No 401/49/2003-Cus.III
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