1. Review by the Director General (Administrative Review)
Cases :
- Custom Agent not satisfied with decision to suspend or cancel license. within 35 days of decision,
- Importer not satisfied with the decision to classify the goods. within 30 days of clearance by paying duty or deposit as determined by the customs officer.
2. Review by Valuation review Committee.
| Chairperson | First class gazetted officer , revenue administration |
| Member | second class Gazzetted officer, Customs administration - 3 years experience |
| Member | second class Gazzetted officer, international trade - 3 years experience |
Cases-
- Not Satisfied with the transaction value of goods determined by the customs officer. Decision to be taken within 90 days.
- File application within 30 days.
- Shall deposit duty determined by the officer.
- Committee shall order for revaluation, accept or reject valuation or conduct valuation as per customs act.
-
3. Revenue Tribunal
cases:
- Appeal against decision of valuation committee by both the importer or Custom officer,
- Appeal against the decision of the DG.
- Appeal against the determination of custom duty except than order u/s 13. (Section 13 ko lagi VRC ma apply garne)
- Appeal against punishment of customs office.
To be filed within 35 days. Amount of duty and penalty shall be deposited before making an appeal unless a person is imprisoned due to his failure to pay or deposit the amount.
Published By
Chartered Nepal
Share
Comments