The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 indicates that a Customs Officer cannot act as per his whims and fancies. Rule 12 (2) provides that at the request of an importer, the proper officer, shall intimate the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation to goods imported by such importer and provide a reasonable opportunity of being heard, before taking a final decision under sub-rule (1). Even after this explicit provision for a reasoned order by the proper officer, if the importer is intentionally harassed with a view to getting gratification, it is open to the importer to appeal to higher authorities for remedies. There are provisions for self-declaration of duty and re-assessment of duty in case of doubt / disagreement. If the importer is armed with necessary documents and correct disclosure of information, he need not have to entertain unnecessary fears in his mind. Additional Details on the Process: Import Export Customs Manual
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Did you pay a bribe to get your work done at a government office? Tell us why you paid a bribe, to whom you paid a bribe and when you paid.
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Find out why citizens have paid a bribe, for what services and how much
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