The Central Board of Indirect Taxes & Customs through circular dated 17th of May, 2021 has clarified the changes introduced through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021. Any importer or the job worker who contravenes the provisions of these rules shall be liable to a penalty as prescribed in the said rules (refer rule 8A). It is clarified that, this is in addition to any other action taken under the Customs Act, 1962 for recovery of duties.
The Directorate General of Systems, CBIC, is in the process of automating and facilitating online submission of compliances prescribed in the rules through the ICEGATE portal, thereby obviating the need for furnishing paper based documents to the Customs Officer. Meanwhile, in order to facilitate the trade, it is proposed to route all the intimations
and other communications specified in the said IGCR Rules, 2017, as amended, vide e-mail to the Customs Officers concerned.
