SECTION 32 OF THE
CUSTOMS ACT
UNTRUE STATEMENT,
ERROR ETC
SECTION 32 OF THE CUSTOMS ACT
UNTRUE STATEMENT, ERROR ETC
• If any person, in connection with any
matter of customs,• (a) makes or signs or causes to be
made or signed, or delivers or causes to
be delivered to an officer of customs
any declaration, notice, certificate or
other documents whatsoever, or
• (b) makes any statement in answer to
any question put to him by an officer of
customs which he is required by or under
this Act to answer
Knowing or having reason to believe that
such document or statement is false in
any material particular, he shall be guilty
of an offence under this section.
Section 32 contains the wording Untrue
statement, error, false statement.
The clearing agent while preparing the goods
declaration or explaining the case under a
dispute may cause him self to be guilty of
wrong / false statement. Secondly the
section also include the word error which
apply the section does not have any excuse
for a mistake.
The role of the clearing agent keeping in view the
submission on the document on behalf of the
importer.
The fact of matter is that the customs agent
prepares documents on the basis of declared
description value and quantity of the goods.
The clearing agent can be made part of the fraud if
he is in the knowledge of the offence.
To avoid the allegation the prevailing format of
good declaration is a sound protection provided
the GD is properly prepared.
Grounds leading to Cast serious repercussion on the clearing agent.
1.
Incomplete commercial invoice. Lacking the important
information like consignee / consigner addresses, unit value and
total value,declaration of two or more curriencies.
2.
Incomplete packing list like lacking necessary information
regarding the specification of any materials like batteries,
equipment, machinery, chemical etc..
3.
Wrong HS code..
•
All the commercial invoice as per fact must contain HS code.
As the value
added tax (VAT) provision demand the invoice
to contain the HS code.
•
The clearing agent role while assigning HS code to a
commodity In the goods declaration is more important and is
always considered to be the primary responsibility of the clearing
agent.
•
The application of the correct HS code is of the utmost
importance in case of claiming concession under any particular
concessionary SRO and plays a pivotal role in DTRE regime.
•
Even the import policy contains all the information regarding the
control on the import of all the commodities against the specific
HS code.
• The complete information given in the good declaration
may save the day for the clearing agent.
• However if the quantity of the declared goods is found to
be in either access or shortage during the re-examination
of the same, the clearing agent is held directly responsible
for the same.
• In the import of non importable items or by passing
conditions of the import policy, the role of the clearing
agent can not be ignored.
• As the import policy violation is to be link with Section 16
and which is an offence under the provision of Section 32.
• The import or export of antiques, arm ammunition,
explosive, narcotics are prohibited and beside the importer
or exporter clearing agent is equally responsible.
• In case of loading and unloading of the goods at an
unspecified place by the clearing agent, the agent will
have primary responsibility.
AVOIDANCE OF INCOMPLETE INFORMATION
• In a situation where the clearing agent is not confident of the
information given by the importer regarding any consignment or if he
feels that the information a incomplete the clearing agent is
empowered to avail the benefit of Section 79 for opting for first
examination of the goods so that the accurate information regarding
quantity HS code or specification may be obtained by the
examination process of the goods.
• But it should be remember that the first examination request has to
be submitted before the filing of Goods Declaration.