To

ALL THE MEMBERS OF THE COUNCIL
 

Dear Member,
 

 

We would like to inform you that O/o Commissioner of Customs,  NS-1, JNCH has issued Public Notice no. 46/2020 dated 07/04/2020  regarding Procedure for assessment in cases of non submission of Original Country of Origin Certificates.

 

As you are aware, there are concerns amongst our members regarding clearance of  their imported goods under concessional duties  in case of non submission of Original Country of Origin Certificates.  In this regard, O/o DGFT has also issued trade notices on submission of  retrospective COOs under our  FTAs.

 

 

Now we understand as per the JNCH public notice that,  in cases where the importer cannot produce original COOC for verification and debiting against the particular BOE, the importer may exercise the option of provisional assessment under Section 18 of the Customs Act, 1962.   

 

 

For the purpose of provisional assessment, the importer shall submit Bond or Undertaking (in lieu of Bond) in case of eligible categories as mentioned in CBIC Circular No. 17/2020 dated 03.04.2020.

 

 

As far as security is concerned, in addition to the categories of importers motioned at Sl. Nos. 1 and 3 in the Table of para 3 of CBIC Circular No. 38/2016 dated 22.08.2016,  the details are provided in the  Public Notice  available for reference using below link-

 

 

http://www.jawaharcustoms.gov.in/pdf/PN-2020/PN-46-2020.pdf

 

 

The importers availing this facility of provisional assessment shall ensure that the Undertaking

furnished in lieu of Bond as per CBIC Circular No. 17/2020- Cus dated 03.04.2020 is duly replaced with a proper Bond on or before the date specified in the said Circular which is presently mentioned as 07.05.2020.

 

Each Group/Section shall maintain a record of all such cases of relaxation from taking Bond. The option of either executing Bank Guarantee or giving Revenue deposit for purpose of security will be of the importer.

 

Members (specially importers) are requested to take note of this procedure.  For any issues you may contact the relevant officer as mentioned in this public notice.