Assessment - Reopening of assessment on careful scrutiny —
Not as a matter of routine
Circular No. 41/98-Cus., dated 11-6-1998
[From F. No. 450/81/98-Cus.IV]
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Reopening of assessment on careful scrutiny not as
a Subject :
matter of routine - Regarding.
I am directed to say that there is need to reduce the
number of show cause notices 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.
The matter was examined by Board and it has been 2.
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 the 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.
The receipt of this circular may kindly be acknowledged. 3.
The departmental officers and the trade may be suitably informed.