What is the minimum educational qualification to become a Customs House Agent (CHA)?
Regulation 6 of CHA Licensing Regulations, 2004 says that a person who has passed the examination referred to in regulation 8 shall prove to the satisfaction of the Commissioner of Customs that the applicant, or his authorised employee, is a graduate from a recognised university and possesses a professional degree, such as CA/MBA/LLB/Diploma in Customs Clearance work, from any institute or university recognised by the government, with a working knowledge of computers and customs procedures; or is a graduate having at least three years experience in transacting Custom House Agent work as a G-Card holder; or a person who has passed the examination referred to in regulation 8; or is a retired Group ‘A’ officer from the Indian Customs and Central Excise Service (IC&CES) having a minimum of 10 years experience in Group ‘A’.
Our foreign supplier has dispatched wrong goods. Do we need Reserve Bank approval to send it back? We will get a replacement.
If you have paid for the goods or cleared the goods from Customs, you may approach your bank for GR waiver for re-export of the goods. Otherwise, you may request the Customs to send it back on the basis of CBEC Circular no. 100/2003-Cus. dated 28.11.2003. It says that the Commissioner may use his discretion and allow re-export without the requirement of a ‘No Objection Certificate’ from the Reserve Bank of India, on payment of a nominal penalty or without any penalty as he deems fit, provided that he is satisfied that the goods have been imported as a result of a bona fide mistake and contrary to the importer’s instructions.
We had obtained an advance licence in 1995, fulfilled the export obligation and redeemed the case also. Now, the licensing authority has sent a notice on the basis of some audit objection that some export cannot be admitted towards discharge of export obligation and so, we have to pay some amount to the Customs. Can we tell them that these records are too old and that we have destroyed them?
As per Para 4.30 of the Handbook of Procedures, Vol. 1 (HB-1), the records should be preserved for a period of three years from the date of redemption.
We had sent certain goods to our buyers under cover of Central Excise Invoice, showing duty payment, but before we could remit duty to the government, the goods were returned by the buyer. Can we cancel the invoice and take the goods back into our factory?
Once you have removed the goods, duty is deemed to have been paid under Rule 8 of Central Excise Rules, 2002 (CER). So, you must remit the duty to the government. However, you can take credit of the duty paid on the rejected/returned goods received in the factory before the prescribed date for duty payment, on the basis of your own invoice under Rule 16(1) of CER.
