News Flash
  • "Updated version of GST Concept and Status and PPT on GST - An Update"
  • Weekly newsletter from Chairman, CBEC dated 23/02/2018 Click here
  • Annual Calendar of Departmental Examination for the year 2018-19 Click here
  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • FAQs on EWay Bill Provisions in GSTclick here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

 Circular No. 22/2015-Customs

F. No. 450/06/2015-Dir (Customs)

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)


New Delhi, dated the 03.09.2015


All Chief Commissioners of Customs / Customs (Preventive)

All Chief Commissioners of Customs and Central Excise

All Commissioners of Customs / Customs (Preventive)

All Commissioners of Customs and Central Excise

Subject:  Delay in furnishing reply to the Queries raised by the Department- reg.    


Sir / Madam, 


Trade facilitation has been accorded priority by the Government since it is critical for ‘Ease of Doing Business’ in India. The progress in ‘Ease of Doing Business’ is being monitored at the highest level.


  1. In order to facilitate genuine trade and to reduce dwell time, it is necessary to streamline the procedures at every stage of assessment till out of charge of goods is given by Proper Officer of Customs. Increasing number of queries and resultant delay in assessment process is a matter of concern. Further, instances have come to notice that in cases, during re-assessment of Bill of Entry by the proper officer, the queries seeking clarification from importer are raised in a piece meal manner. There is also no mechanism to monitor the time taken in raising queries and completing re-assessment by the officers. The C&AG in its report on ‘Trade Facilitation of Import and Export through Ports’ has highlighted this point and desired that a system of periodical review and analysis of queries raised  must be devised  by the Department.  Further, the areas where maximum number of queries are raised  should be identified which could be disseminated for the benefit of trade so that they could take preventive action.
  2. The matter has been examined in the Board. Accordingly, it is decided that genuine clarification sought by officers from importers/exporters are raised in one go and not in a piece meal manner. Further, it is also desirable that field formation could consider listing of the queries frequently raised in course of assessment and disseminate them through Public Notice or sensitize trade about the same so that importers could take preventive action to avoid such queries or be better prepared to reply to such queries.


  1. Board also desires that the time taken after answering the queries should further curtailed and in fact documents that are delayed are accorded priority after receipt of satisfactory reply from importers.


  1. All Chief Commissioners are directed to instruct officers under their jurisdiction to strictly adhere to aforementioned guidelines. Commissioner of Customs may also devise a mechanism for monthly update/review of the same. The review must include type and frequency of queries raised by the proper officers. Chief Commissioners should also consider suitable sensitization of importers about most common errors so that avoidable delays in completion of reassessment by proper officer may be avoided in future.


6.       Difficulty faced if any may be brought to the notice of the Board.



(Pawan Khetan)