Directorate General of Valuation Central Board of Excise & Customs Government of India

11013/34/96-Ad IV / Pt....

11013/34/96-Ad IV / Pt. II

Circular No. : 11013/34/96-Ad IV / Pt. II Dated : 2/6/1997

F.NO. A. 11013/34/96-Ad.IV/Pt.II

Ministry of Finance

Department of Revenue

Central Board of Excise Customs

New Delhi, the 2nd June, 1997.


All Chief Commissioners of Customs Central Excise,

All Directorates General - Customs Central Excise,

All Commissioners of Customs Central Excise,

All Directors Customs and Central Excise,


Subject:- Allocation of 28-posts of Commissioners of Customs and Central Excise Creation of Directorate of Valuation (Customs Central Excise) at Mumbai.


Please refer to the Order No A. 11013/34/96-Ad.IV dated 7th November, 1996 conveying the sanction of 28 posts in the grade of Commissioner of Customs and Central Excise.

  1. The process of re-organization of the jurisdictions and charges of the Commissionerates as a sequel to the above sanction is nearing completion. Pending the implementation of scheme of re-organisation, it has been decided to set up a Directorate of Valuation (Customs Central Excise) at Mumbai. This Directorate will be an attached office of the C.B.I.C and will assist and advice the Board in matters concerning Customs and Central Excise Valuation.
  2. To being with, however, this Directorate will concentrates on Customs Valuation issues, which require urgent attention. The main functions presently being assigned to this Directorate are: -

(a) To assist and advice the Board in the implementation and monitoring of the working of the W.T.O Agreement on Customs Valuation.

(b) To build a comprehensive valuation data-base for internationally traded goods using past precedent, published price information or prices obtained from other authentic sources and to disseminate the price information on a continuing basis to all Customs formations, for on-line viewing and as a means of assistance to day-to-day assessment with a view to detecting and preventing undervaluation as also for enabling assessments to be finalised speedily.

(c) To monitor valuation practices at various Customs formations and bring to the notice of the Board significant and emerging pricing patterns and also suggest corrective policy or other measures, where needed.

(d) To maintain liaison with the Valuation Directorate of other Customs Administrations and Customs officers posted abroad.

(e) To study international price trends of sensitive commodities and pricing patterns of trans-national corporations (e.g. transfer pricing) and Indian ventures with foreign collaboration and help evolve a system to combat planned udervaluation as well as valuation frauds.

  1. The Directorate of Valuation (Customs Central Excise) will not, however, undertake any investigation of cases involving valuation frauds/undervaluation. It will also not entertain case by case reference by the Customs Houses for any clarification or clearance.
  2. The activities of the Directorate of Valuation will be gradually expanded to cover other related issues and also Central Excise Valuation matters as well, after a full-fledged organization is set up with all administrative facilities at Mumbai. The Directorate will begin functioning at the Custom House, Mumbai for the time being under the Commissioner of Customs-I Mumbai with a Deputy Commissioner assisted by one Asst. Commissioner and two Appraisers.
  3. All the organizations under the C.B.I.C are requested to extend wholehearted cooperation to the new Directorate and contribute its smooth functioning in the spheres of work assigned to the Directorate.

Please acknowledge receipt of this letter.

(P.R.V. Ramanan)

Joint Secretary to the Govt. of India.

Tel: 3014978

Copy to:-

The Principal Chief Controller of Accounts (C.B.I.C.),

A.G.C.R. Building, New Delhi.

Pay Accounts Officer, C/o Concerned Commissioner of Customs and Central Excise/Custom Houses.

Monday, June 2, 1997