Page 93 - DRI ANNUAL REPORT EBOOK

CBIC, with a focus on Ease of Doing Business, has taken numerous measures to simplify the systems and procedures in order to reduce the physical interface and dwell time for cargo clearance. Against this
Misdeclaration and Misclassification
Misuse of FTAs
UnderValuation
Mis use of end use and other notifications
Evasion of anti
dumping duty/ Safeguard duty
Evasion of Countervailing duty/IGST
Usage of Fake IECs
backdrop, the role of DRI assumes a greater significance as there is a need for thorough analysis of data and trends, early stage detection of frauds and prompt action.
• providing a wrong description of the cargo • placing the cargo under wrong tariff head
• fraudulently obtaining COO or forging the COO
• Mis classify the goods to fit in the entries available in the FTA
• Non-compliance of Value additions norms as per Rules of Origin
• Using Transhipment ports/Special Economic Zones of the
contracting country without goods originating from the country
• Under invoicing of goods/products
• Under weighment of goods/products
• misdeclaration of imports so as to claim such exemptions • not fulfilling conditions therein
• misdeclaration of the end use and import of such goods at
lesser rate of duty.
• mis-declare the country of origin of the goods by re routing the goods through a country in case of which there is no ADD/SD
• mis-declare the nature of the goods altogether
• Conditions required to be met as mentioned in ADD/SD
notification are often either not shown in the documents or falsely mentioned.
• mis declaration of nature of goods and appropriate notification
• wilfully providing insufficient information while filing bills of entry,
in order to escape the CVD
• Importers are often found to operate with fake IECs or dormant IECs or IECs taken in the name of employees/trusted persons
• Mis use of IECs by lending them on commission basis
SMUGGLING IN INDIA REPORT 2019-20 59