WE SHALL CARRY OUT
OUR TASKS WITH
- integrity and
- courtesy and
- objectivity and
- promptness and
We expect you to be
prompt and reasonable in fulfilling your duty
and legal obligations and be true and honest in furnishing information
declarations, intimations, applications, returns and all
communications on the spot and in any case within 7 days of their
- respond to all
communication within 15 working days of its receipt.
- settle any
disputes relating to declarations or assessments within 10 working
days of receipt of your written or oral explanation.
- refund amounts
due to you within 30 working days of receiving a valid claim.
- pay any duty
drawback due to you within 48 hours of the export of the goods in case
of electronic declarations and 15 days in case of paper declarations.
- release, where
your declaration relating to any consignment is complete and correct,
- in case of
exports, within 8 hours of filing an electronic declaration or
within 24 hours of filing a paper declaration.
- in case of
imports, within 24 hours of filing an electronic declaration or
within 72 hours of filing a paper declaration.
- complete excise
registration formalities within 48 hours of receiving your
- return to you
the input duty documents on which MODVAT credit has been availed of
within 7 days of your submission.
examination and clearance of your export consignment at your factory
premises, whenever you seek such a facility, within 8 hours of
- give you 15
days advance intimation before we undertake audit of your records.
In case of likely or inevitable delay in decision making or when an
issue is disputed, we shall promptly communicate the reasons on our own
SHALL FURTHER COMMIT THAT
- all uniformed
officers who deal with the public will wear name badges and carry an
- personal and
business information disclosed to us will be kept confidential.
- clearance of
consignments will be withheld only after explaining the reasons for
the same and we will give you full opportunity to explain before
passing any final order.
- assessees in
the small scale sector will be visited only with proper authority from
- your tax
compliance record will be recognised and security/ surety will not be
- passengers can
walk through customs expecting courtesy, fairness and consideration.
- baggage of
international passengers will be opened only after explaining the
reasons and in their presence.
- we will help in
repacking baggage if we have made you unpack them.
- we will explain
the reasons if we need to search you and offer our own search before
and penalty proceedings will be initiated only after senior officers
of the Department are satisfied that prima facie evidence exists.
investigating officer will
- explain the
legal provisions and your rights and obligations.
confirmatory information by personal contact.
- no seized
document will be withheld beyond 60 days except where they are to be
relied upon in departmental proceedings.
- we will provide
full information about appeal procedures and the authorities with whom
appeals can be filed.
- we will
continually consult all commercial interests while reviewing our
policies and procedures and provide timely publicity of all changes in
the law or procedures.
- every possible
assistance will be rendered by the Public Relations Officer in the
Divisional Office/Commissionerate Office/Custom House (the name and
telephone number of the Public Relations Officer will be prominently
displayed at such offices) by providing all relevant information and
details of procedures as may be required.
- Our performance
will be measured against these standards and independent surveys of
clients' perception and assessment of our performance and the results
will be publicised through the media
We will promptly
acknowledge your complaints and within 30 working days of their receipt,
provide final replies.
If you have a
complaint or grievance you may also take up the matter with the Public
Grievances Committee headed by the Commissioner and/or the Zonal
Grievances Committee headed by the Chief Commissioner.
A network of Guidance
Units set up in the office of each head of Customs and Central Excise
will provide help and assistance in Customs and Central Excise matters.