Cases at Vizag

Botcha Manohar Naidu

APPRAISING OFFICER,
Custom House, Visakhapatnam
Risk management
Risk involved in each consignment may be assessed on the following factors:
 Profile of importers/exporter:
 Imports/Exports by Govt. organizations/ PSUs/ AEO Clients – low risk
 Imports/exports by established manufacturer exporters and actual
users – low risk
 Import/exports by established merchant exporters/importers :
medium risk
 Imports/exports by traders/one time operators: high risk
 Documents profile

 Single document transactions : high risk

 Contractual exports/imports : medium risk

 Advance Payments through

LCs/TTs : low risk
Cargo profile
 Packaged/Containerized cargos: high risk

 Bulk cargos : low /medium risk

All is NOT well always
expect the unexpected
Minute details do matter
Day light always throws
some light
Surprise checks may save our saunders
Let export in parts
 Export of sugar
Bonafide mistake Vis-à-vis fraud
Check origin on the pkgs
 To verify applicability of ADD
 (Ex: import of Alumina foil COO declared as UAE / Hongkong. During
examination it was found that the goods were originated from China)
Check description for policy violation
 Mis-declaration to circumvent policy restriction
Check description to verify leviability of
export duty
 Export of chrome concentrate in guise of refractory mortar (to evade export
duty)
Check quality to verify export
incentives/ refunds
 IGST refund frauds:
 Export of sub-standard / cheap goods to
fraudulently avail IGST refund by producing fake
IGST invoices (tiles, wall paper, spark plugs etc.,)
Challenges
 Volume of work
(risk analysis : 80-20)
‘Balance’ is success

Export consignment should not be held up unless prohibited– (Cir. 1/2011-Cus dt.
4.1.2011)
Challenges
 Shed being the exit point for for export, expeditious clearance is expected.
 To work on real-time basis (24/7)
Verification of MEIS/RoDTEP

 In exports, unlike DEPB/VKGUY, neither rate of

incentive nor amount would be visible anywhere
except intent of the exporter to avail MEIS. This
may lead to a liberal approach in verifying the
RITC which may result in claim of higher MEIS.
Uniform approach
To ensure consistency in examination practice
More responsibility on Shed
 RMS
 E-sanchit