F.NO. A. 11013/34/96-Ad.IV/Pt.II
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, the 2nd June, 1997.
To
All Chief Commissioners of Customs & Central Excise,
All Directorates General - Customs & Central Excise,
All Commissioners of Customs & Central Excise,
All Directors – Customs and Central Excise,
Sirs,
Subject:-
Allocation of 28-posts of Commissioners of Customs and Central Excise –
Creation of Directorate of Valuation (Customs & Central Excise) at
Mumbai.
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Please refer to the Order No A. 11013/34/96-Ad.IV dated 7th November,
1996 conveying the sanction of 28 posts in the grade of Commissioner of Customs
and Central Excise.
2. The process of re-organization of the jurisdictions and charges of the Commissionerates as a sequel to the above sanction is nearing completion. Pending the implementation of scheme of re-organisation, it has been decided to set up a Directorate of Valuation (Customs & Central Excise) at Mumbai. This Directorate will be an attached office of the C.B.E.C and will assist and advice the Board in matters concerning Customs and Central Excise Valuation.
3. To
being with, however, this Directorate will concentrates on Customs Valuation
issues, which require urgent attention. The main functions presently being
assigned to this Directorate are: -
(a) To assist and advice the Board in the implementation and
monitoring of the working of the W.T.O Agreement on Customs Valuation.
(b) To
build a comprehensive valuation data-base for internationally traded goods using
past precedent, published price information or prices obtained from other
authentic sources and to disseminate the price information on a continuing basis
to all Customs formations, for on-line viewing and as a means of assistance to
day-to-day assessment with a view to detecting and preventing undervaluation as
also for enabling assessments to be finalised speedily.
(c) To
monitor valuation practices at various Customs formations and bring to the
notice of the Board significant and emerging pricing patterns and also suggest
corrective policy or other measures, where needed.
(d) To
maintain liaison with the Valuation Directorate of other Customs Administrations
and Customs officers posted abroad.
(e) To study international price trends of sensitive
commodities and pricing patterns of trans-national corporations (e.g. transfer
pricing) and Indian ventures with foreign collaboration and help evolve a system
to combat planned udervaluation as well as valuation frauds.
4. The
Directorate of Valuation (Customs & Central Excise) will not, however,
undertake any investigation of cases involving valuation frauds/undervaluation.
It will also not entertain case by case reference by the Customs Houses for any
clarification or clearance.
5. The
activities of the Directorate of Valuation will be gradually expanded to cover
other related issues and also Central Excise Valuation matters as well, after a
full-fledged organization is set up with all administrative facilities at
Mumbai. The
Directorate will begin functioning at the Custom House, Mumbai for the time
being under the Commissioner of Customs-I Mumbai with a Deputy Commissioner
assisted by one Asst. Commissioner and two Appraisers.
6. All the
organizations under the C.B.E.C are requested to extend wholehearted cooperation
to the new Directorate and contribute its smooth functioning in the spheres of
work assigned to the Directorate.
Please acknowledge receipt of this letter.
(P.R.V. Ramanan)
Joint Secretary to the Govt. of India.
Tel: 3014978
Copy to:-
The Principal Chief Controller of Accounts (C.B.E.C.),
A.G.C.R. Building, New Delhi.
Pay & Accounts Officer, C/o Concerned Commissioner of Customs and
Central Excise/Custom Houses.