Rule 57
Procedure For Recovering Penalty Or Shortfall Of The Customs Duty
1) The exporter or importer or their customs agent, in case of shortfall in the amount to be deposited as customs duty because of mathematical error, or due to the difference in the classification head or Sub-head, or for other reasons, or the penalty amount due; shall be immediately notified by the customs officer to deposit the penalty or the
shortfall in the customs duty, as soon as the customs officer knows about it.
(2) The person so notified pursuant to Sub-rule (1) shall deposit the amount in the customs office within Fifteen days from the date of such Notification. In case the amount is not be paid or has already been paid, such information shall be submitted along with documentary evidence to the customs officer within Fifteen days from the date of receiving the notice.
(3) In case of the receipt of the information regarding the amount not be paid or has already been paid pursuant to Sub-section (2); the customs officer shall enquire into the matter and if found justified, shall notify accordingly that the amount need not be deposited. If the documentary evidence does not justify the case, the customs officer shall notify to deposit the amount within Seven days. The concerned person shall deposit the amount within the specified time period. In case of not depositing the amount in time, the customs office may hold the customs transaction of
such a person or may recover such amount from such person’s asset located anywhere in the government office.
1 (4) In case of Notification issued to the customs agent about the deposit of the penalty amount or the shortfall in the customs duty, the customs agent shall notify it to the exporter or importer to recover the penalty or shortfall amount in the given time and make efforts to make the exporter or importer present, if required, at the customs office for the purpose of recovering the amount.
(5) In case of non recovery of the amount pursuant to 1 Sub-rule (3), such amount shall be treated as due amount to be recovered as government due.
(6) In case of the knowledge of the due amount and non recovery of the due amount and, if such customs official clears goods without the instruction of the chief customs officer, such customs official shall be liable for departmental action.
shortfall in the customs duty, as soon as the customs officer knows about it.
(2) The person so notified pursuant to Sub-rule (1) shall deposit the amount in the customs office within Fifteen days from the date of such Notification. In case the amount is not be paid or has already been paid, such information shall be submitted along with documentary evidence to the customs officer within Fifteen days from the date of receiving the notice.
(3) In case of the receipt of the information regarding the amount not be paid or has already been paid pursuant to Sub-section (2); the customs officer shall enquire into the matter and if found justified, shall notify accordingly that the amount need not be deposited. If the documentary evidence does not justify the case, the customs officer shall notify to deposit the amount within Seven days. The concerned person shall deposit the amount within the specified time period. In case of not depositing the amount in time, the customs office may hold the customs transaction of
such a person or may recover such amount from such person’s asset located anywhere in the government office.
1 (4) In case of Notification issued to the customs agent about the deposit of the penalty amount or the shortfall in the customs duty, the customs agent shall notify it to the exporter or importer to recover the penalty or shortfall amount in the given time and make efforts to make the exporter or importer present, if required, at the customs office for the purpose of recovering the amount.
(5) In case of non recovery of the amount pursuant to 1 Sub-rule (3), such amount shall be treated as due amount to be recovered as government due.
(6) In case of the knowledge of the due amount and non recovery of the due amount and, if such customs official clears goods without the instruction of the chief customs officer, such customs official shall be liable for departmental action.