PROFORMA FOR VALUATION INSPECTION

(Directorate General of Valuation)

 

Part (A)          General information

 

1.         Name of the Custom House/              :

Custom Station and Code:

 

2.         Commissioner in charge                                  :

            Name and address:

 

3.         Supervisory Officer in Charge                        :

            Of import assessment

            Name and address:

 

4.         NIDB liaison officer/ Supervisory

            Officer in charge Valuation Checking

            Cell (VCC)/Data Quality Monitoring Cell                                                     :

            (Board’s letter F.No.27/2002-Cus.V dt

            21/05/2002)

 

4(a)      Whether the officer is aware of the

            Duties/ responsibilities of Nodal officer:

 

5.         Composition of VCC                          :

 

6.         Previous dates of Valuation inspection:

if any

     (attach copy of the Inspection Report)

 

6(a)      Whether compliance report  sent

            In respect of all paras.  If so, date of

            Dispatch                                                          :

 

Part (B)          Commodity information

 

1.         No of Import documents (Bills of Entry) handled   

           During the last 3 Years (April – March)

 

2.         Customs Revenue for the last 03 Years (April – March)

 

3.         Major Commodities imported for the last 3 years (April – March)

 

Sl.No.	Commodity description	Classification (CTH)	No. of Bills of Entry per year (Approx)	Average Revenue per year

 

4.         Commodities on which under valuation was noticed for the last one year (specify period)

 

Sl.No.	Commodity description	Classification (CTH)	No. of Bills of Entry per year (Approx)	No. of cases of under valuation	Additional revenue realised

 

 

 

5.         Major commodities which have been identified as sensitive to undervaluation

 

Sl.No.	Commodity description	Classification (CTH)	Rate of duty

 

6.         Major importers who have been subjected to mis-declaration or undervaluation investigation during the last three years (April – March)

 

Sl.No.	Name & Address of importer	Commodity description	Suppliers Name & Address	Country of Origin	Port of Shipment

 

7.         Description of top 10 commodities - value wise during last three years (April-March)

Sl.No.	Commodity description	Value in Rs.

 

Part (C)     NIDB related information

 

01.       No. of bills of entry filed during the last one year (Period                 )

           

(a) EDI Mode                                     (b) Manual Mode       

 

02.       How is the import data entry carried out:

           

(a)        EDI Mode (by Customs House, Importer / CHA, Service Provider):

(b)        Manual Mode (by Customs House, Importer / CHA, service provider):

 

03.       How is the import data extracted and sent to DGOV for NIDB analysis                

(i)        Automatic or Manual System:           

(ii)       Frequency of data dispatches:

            (iii)       Mode of data transmission (ICENET / E MAIL):

           

04.       Receipt of NIDB weekly analyzed data from DGOV           -

 

(i)                 Regular or not            

(ii)               How is the data stored (NIDB-Q or NIDB-C)

(iii)             How the data is distributed to staff (LAN, Stand alone PCs)

(iv)             No. of data access terminals provided

(v)               Is the data accessed by individual officers monitored and if so how.

 

05.       NIDB Outliers

 

(i)         No of NIDB outliers indicated for the last one year (specify period):

(ii)        No. of cases in which follow up action was taken and result               thereof

(iii)       No. of cases in which no action was taken and the reasons thereof

            (iv)       Percentage of cases where under valuation was detected

                       

Sample files may be kept ready for inspection.

 

06.       Purpose for which NIDB is used:

 

             (i)        Comparison of declared values in live assessment:

            (ii)        Valuation under Rules 4, 5, 7 and 8 of CVR, 2007.

            (iii)       Investigation on Customs offences

(iv)             Others(Please specify)

(v)               Post Clearance Audit.            

           

Sample files on all categories may be kept ready for inspection.

 

             

PART( D)      ECDB related information  

 

1.                  Whether CDs related to ECDB viz EIO/EIA/ESA have been received and installed? Whether specified hardware requirement have been setup for smooth Running of the ECDB software?

 

2.                  Whether the data is updated regularly in your system?

 

3.                  Whether training has been provided to the officers to use the software?

 

4.                  Whether the data is being accessed / used for the purposes of export assessment?

 

5.         No of Export documents ( Shipping bills) handled during the last 3     Years (April – March)

 

6.         Top 10 Commodities exported for the last 3 years (April – March)

 

Sl.No.	Commodity description	Classification (CTH)	Total FOB value

 

7.         Major commodities which have been identified as prone to over valuation / misuse of export promotion scheme.

 

Sl.No.	Commodity description	Classification (CTH)	Name of the export promotion scheme

 

8.         Major exporters under investigation for misuse of export incentive schemes during the last three years (April – March)

 

a) Under DEEC Scheme:

 

Sl.No.	Name of the exporter	Commodity  exported	Port of Shipment

 

b) Under DEPB Scheme:

 

Sl.No.	Name of the exporter	Commodity  exported	Port of Shipment

 

c) Under Drawback Scheme:

 

Sl.No.	Name of the exporter	Commodity exported	Port of Shipment

 

PART (E)        STEPS TO IMPROVE DATA QUALITY

(Boards letter F.NO.465/20/2009-Cus Dt.22.02.2010)

 

1.         Sensitisation of CHAs/CMC staff about data quality

 

(i)                 No of workshops conducted during the quarter

(Please indicate the dates)

(ii)               No. of CHAs/CMC staff attended the workshops

  CHA:

CMC staff at service stations:

(iii)             Names and designation of the officers who conducted the workshops

(iv)             Specific points discussed during the workshops

(v)               Feedback of the participants and outcome

 

2.         Data Quality Monitoring Cell & its performance:

 

(i)              Procedure adopted for sample data selection

(ii)            Frequency of culling data from the system for the purpose of data quality    analysis.

(iii)          Results of the analysis

(iv)          Procedure adopted for disseminating the result of analysis to Assessing    Officers.  Forward one such analysis.

(v)            No. and Names of the CHAs identified with the most of the mistakes.

(vi)          Have they been informed? How?

(vii)        Are they habitually negligent?

(viii)      Action proposed/taken against such negligent CHAs.

(ix)          No. and names of the CHAs identified with the best of the data quality.

(x)            No. and names of the Assessing officers identified with the best of the data  quality

(xi)          How have they been appreciated?

(xii)        No.  and names of the Data Entry operators of service center identified with most of the mistakes.

(xiii)      Has this been brought to the notice of the CMC?

(xiv)      Have these DEOs been given further training?

(xv)        Action taken by CMC on such erred DEOs.

 

3.         Non EDI locations

 

(i)       No of A.O’s in the Commissionerate.

(ii)     No of A.O’s assigned for assessment.

(iii)   No of A.O’s having internet facility.

(iv)   Is the internet facility available per officer or whether the Commissionerate has identified some limited nodes for exclusive internet use.

(v)     Names of the A.O’s along with number of Bs/E handled by him/her & No. of logins used by them on the DGOV website [No. of queries keyed in]

(vi)   The procedure adopted /followed by the Commissionerate to ensure the data feeding in the online module developed by D.G. (Systems).

(vii)Upto which month has the data entry been completed?

 

4.         EDI Locations:

 

(i)                 Availability of the internet for accessing NIDB/ECDB data.

(ii)               Whether there is dedicated server catering to the need of NIDB/ECDB database.

(iii)             Whether activity log and user log generation facility has been enabled.  The log of the last month may be provided.

(iv)             Names of the officers having responsibility to update intranet NIDB/ECDB database.

(v)               The dates of uploading of the databases on intranet server.

(vi)             The dates on which such updating & recording has been countersigned by System Manager

(vii)           No of Assessing Officer along with No of Bs/E handled by such Officer in a month and No. of logins being used by them to access the intranet (Query) NIDB database.

(viii)         If the access to intranet NIDB/ECDB database is from other terminal than that of assessment, then No. of such terminals.

(ix)             No.& names of the A.Os accessing DGOV website, the average No. of Bs/E handled by such Officer and the No. of logins used by them on the DGOV website Query. 

 

5.         Monitoring by System Manager/Nodal Officer for DGOV:

 

(i)           The frequency of System Manager tracking the usage of intranet of NIDB/ECDB database.

(ii)         The results of each tracking.

(iii)       The observations/findings of the System Manager on such tracking.

(iv)       Step taken to ensure the optional utilization & access to NIDB/ECDB intranet by A.Os

 

6.         Popularization of NIDB:

 

(i)     The No. of Bs/E where amendments have been made subsequent to submission?

(ii)   Whether these amendments were in the description field or in the model/brand/Grade/Standard UQC field? A list of fields and the average No. of changes made in them in such amendments to be submitted in the format:

 

Sr.No	Name of field	No of the B/E where amendments/changes were made in the field	Remarks
1	Description
2	Brand
3	Model
4	Grade
5	Standard UQC
6

 

A separate list of the CHAs and DEOs of CMC staff dealing with these Bs/E as per the field may be generated & circulated to the concerned.

 

(iii)  Names of the officer appraising such officer & action taken by them on the CHAs/CMC staff concerned.

 

7.         Local risk Management Committee Meetings.  

 

(i)         The date on which the LRM meeting has taken place during the quarter.

(ii)       The issues discussed during LRM on data quality by considering the instances of sample data called for analysis. The No. & Names of CHAs/CMC data entry operators/action proposed/taken against them.

 

 

Part (F)      Valuation Bulletin

 

1.                  Are you receiving Monthly Valuation Bulletin from DGOV regularly?

 

2.                  Whether this Bulletin is being circulated to all officers in charge of assessment for their perusal. What is the mechanism for ensuring its circulation?

 

3.                  Valuation Bulletin being available on DGOV website whether it is being accessed by the assessing officers.

           

Part (G)     Website of DGOV          http//:www.dov.gov.in

 

1.                  Whether all officers in charge of assessment are aware of this website. What is the mechanism for ensuring their awareness?

 

2.                  Please obtain suggestions from each user-officer to make the website more user friendly.

 

 

Part (H):  Additional Revenue Realisation:

 

1.  CTH-wise ordering of top 10 commodities in descending order contributing to the maximum additional revenue realization.

 

2.  Amount of additional revenue realized by enhancement of values of such commodities, commodity-wise

 

3.  No. and date of valuation alerts/ guidelines issued by DGOV for such commodities

 

4. Details of additional revenue realized in respect of commodities not covered by (1) above

 

5. Amount of additional revenue realized by enhancement of values commodity-wise

 

6. No. and date of valuation alerts/ guidelines issued by DGOV for such commodities

 

7. Additional revenue realized due to rejection of transaction value and re-determination on the basis of Valuation Methods

 

Number of cases	Under Rule 4,5,7,8 or 9	Valuation method used for re-determination	Amount of Additional Revenue realized due to such re-determination	No. of cases in which assessment orders have been passed	No. of cases in which appeals were/ have been filed	Outcome of the appeal

 

 

Part (I)    Valuation Administration

 

1.                  Files on issue of appealable orders pertaining to cases where declared values have been rejected on account of valuation fraud or suspected cases handled under Rule 12 of Customs Valuation Rules, 2007

           

2.                  Provide information on cases (number for the last three years) where Bill of Entry declaration was found with some discrepancy having influenced the declared value on account of the following :

 

(i)                 Country of Origin

(ii)                Relationship/ Transfer Pricing

(iii)             Classification

(iv)             Conditions/Restriction attached with the sale

(v)               Additional payments (Royalties, Licence Fees etc.)

(vi)             Assists supplied by the importer (buyer) to the supplier.

 

Files pertaining to all the above cases may be kept ready for inspection.

 

3.                  List of Court cases against appealable orders pertaining to cases where declared value of imported goods has been rejected under Rule 12 of Customs Valuation Rules, 2007.  The files may be kept ready for inspection.

 

4.                  Details of Standing orders in force on valuation matters (copies to be enclosed)

 

5.                  Responsibilities assigned to Valuation Checking Cell (copy of office order to be enclosed)

 

6.                  Suggestions for strengthening or improving valuation administration at national Level.

 

Part (J)    REPORT ABOUT PENDING P.D. BONDS ON ACCOUNT OF SVB

 

4.         REPORT ABOUT PENDING P.D. BONDS ON ACCOUNT OF SVB

Sr.No.	Name of party	Pending with which SVB and reasons thereof	File No./ B.E. No. & date of first import	Whether case finalized or not	If yes, whether P.D. Bonds pending after finalisation and details thereof realised

 

 

Signature of in charge Deputy/Asstt. Commissioner

of the field formation

 

Name:

 

Date: