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SECTION 32 OF THE CUSTOMS ACT UNTRUE STATEMENT, ERROR ETC

SECTION 32 OF THE CUSTOMS ACT UNTRUE STATEMENT, ERROR ETC. SECTION 32 OF THE CUSTOMS ACT UNTRUE STATEMENT, ERROR ETC. If any person, in connection with any matter of customs,-

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SECTION 32 OF THE CUSTOMS ACT UNTRUE STATEMENT, ERROR ETC

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  1. SECTION 32 OF THE CUSTOMS ACT UNTRUE STATEMENT, ERROR ETC

  2. SECTION 32 OF THE CUSTOMS ACT UNTRUE STATEMENT, ERROR ETC • If any person, in connection with any matter of customs,- • (a) makes or signs or causes to be made or signed, or delivers or causes to be delivered to an officer of customs any declaration, notice, certificate or other documents whatsoever, or

  3. (b) makes any statement in answer to any question put to him by an officer of customs which he is required by or under this Act to answer Knowing or having reason to believe that such document or statement is false in any material particular, he shall be guilty of an offence under this section.

  4. Section 32 contains the wording Untrue statement, error, false statement. The clearing agent while preparing the goods declaration or explaining the case under a dispute may cause him self to be guilty of wrong / false statement. Secondly the section also include the word error which apply the section does not have any excuse for a mistake.

  5. The role of the clearing agent keeping in view the submission on the document on behalf of the importer. The fact of matter is that the customs agent prepares documents on the basis of declared description value and quantity of the goods. The clearing agent can be made part of the fraud if he is in the knowledge of the offence. To avoid the allegation the prevailing format of good declaration is a sound protection provided the GD is properly prepared.

  6. Grounds leading to Cast serious repercussion on the clearing agent. • Incomplete commercial invoice. Lacking the important information like consignee / consigner addresses, unit value and total value,declaration of two or more curriencies. • Incomplete packing list like lacking necessary information regarding the specification of any materials like batteries, equipment, machinery, chemical etc.. • Wrong HS code.. • All the commercial invoice as per fact must contain HS code. As the value added tax (VAT) provision demand the invoice to contain the HS code. • The clearing agent role while assigning HS code to a commodity In the goods declaration is more important and is always considered to be the primary responsibility of the clearing agent. • The application of the correct HS code is of the utmost importance in case of claiming concession under any particular concessionary SRO and plays a pivotal role in DTRE regime. • Even the import policy contains all the information regarding the control on the import of all the commodities against the specific HS code.

  7. The complete information given in the good declaration may save the day for the clearing agent. • However if the quantity of the declared goods is found to be in either access or shortage during the re-examination of the same, the clearing agent is held directly responsible for the same. • In the import of non importable items or by passing conditions of the import policy, the role of the clearing agent can not be ignored. • As the import policy violation is to be link with Section 16 and which is an offence under the provision of Section 32. • The import or export of antiques, arm ammunition, explosive, narcotics are prohibited and beside the importer or exporter clearing agent is equally responsible. • In case of loading and unloading of the goods at an unspecified place by the clearing agent, the agent will have primary responsibility.

  8. AVOIDANCE OF INCOMPLETE INFORMATION • In a situation where the clearing agent is not confident of the information given by the importer regarding any consignment or if he feels that the information a incomplete the clearing agent is empowered to avail the benefit of Section 79 for opting for first examination of the goods so that the accurate information regarding quantity HS code or specification may be obtained by the examination process of the goods. • But it should be remember that the first examination request has to be submitted before the filing of Goods Declaration.

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