NBR - National Enquiry Point

Enquiry

NBR Customs
26/05/16 at 10:20 am

Suppose that upon physical examination it is found that goods worth 10% or 20% (in terms of value) of the total consignment are found mis-declared or not conforming to the declaration. In such a situation, will the penalty be imposed on the total value of the consignment or on the basis of value of goods in respect of which misdeclaration has been made or offence has taken place?

NEP
26/05/16 at 10:20 am

Closed

In this case, penalty would be imposed on the basis of the value of the goods with respect to which misdeclaration has been made or offence has taken place. The adjudicating officer, will however, be selected on the value of the total consignment.

[Reference: (a) column 14 of the Table under Section 156(1); (b) NBR nothi no. 10(1)Cus-1/91/268(1) date-12/08/1999]

Note: For more information, please contact the Ministry of Agriculture.

[This is for informational purposes only. In case of contradiction of conflict with relevant Act/Rules, provisions mentioned or referred to in the said Act/Rules shall prevail.]

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