Office of the Commissioner of Customs, Kandla,
Custom House, Near Balaji Temple, Kandla (Kachchh).


Phone: 02836- 271 468        Fax: 02836- 271 467

 

STANDING ORDER  NO. 28/2009  date 08.10.2009

 

              Sub: Documents to be submitted by the first time importers through any ports of the Kachchh Commissionerate-reg

Attention of all the Officers in the jurisdiction of Kachchh Commissionerate is invited to import of goods in any ports of the Kachchh Commissionerate.

2.       It has been observed that some unscrupulous importers are importing/ attempting to import goods by using the IEC (Import-Export Code) of other persons, who, on verification, have been found in many cases to be fictitious in the sense that they do not exists at the given address or do not have any knowledge/idea about the import consignment, nor do they have any finance for/experience in the business of imports/ exports and in fact they are dummies.  Such imports by the said unscrupulous importers set a chain of economic offences starting from mis-declaring the description, value and quantity to Customs down to non-payment of Sales Tax/ VAT, Income-Tax, Octroi, Money Laundering, generation of black money and violations of foreign exchange laws.

3.       As a preventive measure, it has been decided to look into the aspect of the genuineness of the importers, who are importing the goods for the first time through any port of the Kachchh Commissionerate. All such first time importers of any goods through any port of the Kachchh Commissionerate or their Agents shall submit the following documents to the concerned Assessing Officer.

  1. Copy of VAT/ Sales Tax Registration Certificate
  2. Certificate from the Bank with whom the Bank account is being maintained by the importer certifying the signatures, name and address of the importer.
  3. Proof of payment/ remittance through the importers account.
  4. Balance sheet of the previous year.
  5. Copy of the last Income Tax Return/ VAT or Sales Tax Return filed.

 

3.       However, in respect of the RMS facilities Bs/E, the above prescribed documents shall be submitted to the officer who has to grant the Out of Charge (OOC).

4.       The CHA are expected to play a positive role in this regard in terms of Regulation 13 of Customs House Agents’ Licencing Regulations, 2004.  Once the documents (i) to (v) above are filed, import will be allowed on payment of duties applicable.  However, if an importer or his agent fails to submit one or more of the aforesaid documents, but submits sufficient number of prescribed documents(say three out of the five), good enough to indicate that the IEC holder is a genuine one, the clearance of the goods shall be allowed, subject to other normal checks.

5.       The Assessing officer or the officer granting OOC, as the case may be, shall verify, as to whether the importer is a first time importer of any goods through any port of the Kachchh Commissionerate, through EDI system or through the provision created in the intranet for this purpose, with the help of the IEC.

6.       In the case of first time import of any goods by any importer, the assessing officer or the officer granting the OOC, as the case may be who had received the documents, after allowing the clearance subject to usual checks and scrutiny , shall forward all the documents, to the SIIB. All such documents should reach the SIIB within two working days, positively.
7.       Out of the documents so received, SIIB shall make some selective and/or random verification on regular basis and report its findings to the Commissioner on monthly basis.   
8.       This practice/requirement shall come into force w.e.f. 12.10.2009.

 

                                                                                                                  (D. S. Negi)
Commissioner

F.No.S/01-01/2009-Appg. (G)                                                              
Date:  08.10.2009.

To,

  1. All Additional Commissioner/ Joint Commissioner, Custom House, Kandla.
  2. All Dy./ Assistant Commissioner of Customs, Custom House, Kandla/ Mundra/  Customs Division, Bhuj.
  3. All the Appraising Officers/Superintendents, Customs House, Kandla
  4. Guard File.

Copy for information to:

  1. The Chief Commissioner of Customs, Gujarat Zone, Ahmedabad.
  2. The Commissioner of Customs, Jamnagar / Ahmedabad.