Customs Penalty for Not Placing Packing List and Invoice In Imported / Exported Cargo

On 14 November 2015 we received a customs circular regarding violation of Rule 389 (Requirement of Packing List and Invoice in the Imported / Exported Cargo) of customs rule, 2001.

We are reproducing the subject and the body of circular here and scan copy of this circular can also download from the end of this post.
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Subject: Pitch of Penalty For Violation Of Rule, 389 (Requirement of Packing List and Invoice in the Imported / Exported Cargo) of customs rule, 2001.

I am directed to refer to the subject cited above and to say that all such cases of violation of clear provision of the customs act, 1969, may be dealt with judiciously under the relevant provision of law with special reference to the amendment made in section 156 of the customs act 1969 during the budget 2015-16 to this effect instead of bench marking a fixed pith of penalty.

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Here we tried to briefly explain what is Rule, 389 in Customs Act, 1969 and which documents we need to placed with our cargo, we will also slightly discuss about Rule, 390 and 391.

According to the Customs Act, 1969 Rule 389 All import cargo entered into the Customs area for clearance shall be accompanied with a copy of packing list and invoice in the following manner:-

(a)                 Containerized FCL cargo: The documents shall be placed on the inner side of the door of container. In case of multiple containers in a consignment, each container shall have such documents pertaining to goods inside it.

(b)                 Consolidated cargo and LCL cargo: The documents shall be attached to the goods or package at an obvious place. Each such container shall also have a consolidated packing list pertaining to goods inside it placed on the inner side of the door of container.

(c)                 Break bulk or bulk cargo: The documents will be furnished to Customs by the carrier on entry of conveyance into Customs area.

Rule 390:   All export cargo entered into Customs area for clearance shall be accompanied with a copy of packing list, invoice and, in case of containerized cargo, a Consignment Note. These documents will be furnished to Customs by the carrier at the time of pass-in of goods for export.

Rule 391:   Liability of placing such documents vests with the owner of goods as well as on the carrier. The owner of goods and the carrier will explicitly stipulate the requirement of placing documents in the manner prescribed above as an obligatory condition, to the person packing or shipping the cargo.