OFFICE OF THE
COMMISSIONER OF CUSTOMS (IMPORT)
JAWAHARLAL NEHRU
CUSTOM HOUSE, SHEVA,
TAL.: URAN, DIST.: RAIGAD,
F.No.S/26-Misc-04/2010-11
CRC IV
Facility Notice No. 53/2010
Subject: Streamlining
the procedure for refund of 4% Additional Duty of Customs in pursuance of
Notification No. 102/2007-Customs dated 14.9.2007 – Reg.
1.
Attention of all importers, members of trade, their agents
and all concerned is invited to Customs Notification No. 102/2007-Cus. dated
14/09/2007, exempting Addl. Duty of Customs (SAD) leviable
under Section 3(5) of the Customs Tariff Act on goods imported for subsequent
sale, Board’s Circular Nos.06/2008 & 16/2008-Customs, clarifying various related issues and this Custom House Public Notice Nos. 43/2008 & 04/2009 prescribing documents and the procedure for refund of the
same.
2.
It has been brought
to notice that although the CBEC Circular No. 16/2008-Cus. Dated
3.
The issue has been examined and it is noticed that CBEC circulars on the
subject do not prescribe submission of copy of ST/VAT Challan certified by the Chartered
Accountant for
sanction of refund. It is further seen that the statutory
auditor / Chartered Accountant is also issuing a certificate in proforma at Annexure II to the Public Notice No. 04/2009 which gives details of each VAT/ ST Challans and / or evidence for
adjustment of input tax credit as effective discharge of ST/VAT payment on
imported goods. As each ST/VAT Challan number and date and the amount paid under each challan
is specified in the certificate, further certification of each copy of ST/VAT Challans does not serve any useful
purpose.
4.
In view of above, it has been
decided that henceforth, copies of ST/VAT Challans along
with a certificate of the
statutory auditor/ Chartered Accountant, as per the proforma annexed to this
Facility Notice, shall be accepted for the purpose of
sanction of refund of SAD. This will be subject to requiring
the original ST/VAT payment challans or other similar
documents, in doubtful cases, which shall be returned to the importer after
verification, as per the instructions of the Board in
Circular
No.16/2008-Customs.
5.
Apart from this it has been noticed that presently the claimants are
required to submit four different certificates from statutory auditor/ Chartered Accountant in Annexures
‘D’, ‘II’, ‘III’ and ‘IV’. This not only is expensive, cumbersome and time
consuming but also creates
lot of duplication and confusion as a result of which many a
times the importers get certified their other documents from the Chartered
Accountant which in fact
are not so required. Therefore, in order to avoid duplication and make
it simple, it has
been decided to merge the
various certificates from statutory auditor/ Chartered Accountant in Annexures ‘D’, ‘II’, ‘III’ and ‘IV’ into a single
certificate in format Annexure ‘S’, enclosed to this Facility Notice.
6.
It is further noticed that the calculation work sheet for refund as per
Annexure-A to Public Notice No. 43/2008 dated
7.
Public Notice Nos. 43/2008 dated
8.
All Trade and the industrial association are requested to bring the
contents of this Public Notice to the knowledge of their
members.
(A. K. Das)
COMMISSIONER OF CUSTOMS (IMPORT)
Copy
to:
All the Trade
Associations, as per mailing list.
Copy for
information to:
1. The Chief
Commissioner of Customs, M- II Zone, JNCH
2. The
Commissioner of Customs (Import), JNCH
REVISED ANNEXURE-A
CALCULATION
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Bill of
Entry No. |
Date |
Quantity
Imported (Kg./MT/Pcs/ Bags/CTNs/ Nos./ltrs/CBM) |
Quantity
Sold (Kg./MT/Pcs/ Bags/CTNs/ Nos./ltrs/CBM) |
SAD
paid (Rs.) |
SAD
claimed (Rs.) |
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Place:
Date: For M/s. ________________________
Signature of the Applicant.
ANNEXURE - S
Consolidated Certificate from the statutory
auditor / Chartered Accountant towards unjust enrichment, payment of
appropriate ST/VAT, correlating payment of ST/VAT with the sale invoices and
sale through consignment agent/stockist for the
purpose of refund of the Special Additional Duty in pursuance to Notification
No. 102/2007-Customs dated
With regard to the imports under Bill of Entry No.
___________ dated ________ and TR6 Challan No.
_____________ dated _________, wherein the Special Additional Duty has been
paid and the refund under Notification No. 102/2007 dated
2. If certified
that we are the statutory auditor/ Chartered Accountants, who certifies
financial records under the Companies Act, 1956/ any ST/VAT Act of the State
Government/ the Income Tax Act, 1961 or any other statue, of M/s.
___________________.
3. For purpose
of fulfillment of the condition in Para 2 (d) of the Notification No. 102/2007
dated 14-09-2007 and for considering
sanction of refund of 4% SAD, we hereby certify that we have verified the
original invoices of sale, along with supporting documents towards proof of
payment of appropriate ST/VAT from the original VAT/ ST Challans and / or evidence for adjustment of input tax
credit, as effective discharge of ST/VAT payment on imported goods
4. The VAT/ ST has been paid as below:-
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S.No. |
Amount of VAT payable |
Amount of VAT paid by Cash Challans
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Amount of VAT paid by adjustment of input tax credits |
Details of S. No. and Date of the entries verified from the records of the
VAT Tax payer |
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Date |
S. No. |
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5. The refund
being claimed herein is being shown in the Books of Account / Balance Sheet as “Amount
due as refund of Additional duty of Customs” and same amount has not been
passed on to the buyers of the sale of goods. After examination / audit the
records, it is verified from records that the details as given in the enclosed
Summary of Sale invoices are true details thereof. As required for examination
of the principle of unjust enrichment in the case before sanction of refund
under Notifn. No. 102/2007 dated
6. In case of sale through consignment agent/stockist we certify that-
(i)
consignment agent/stockist M/s _______________has
been authorised to sell the imported goods in terms
of the agreement entered into between the importer M/s _____________ and consignment agent/stockist
M/s ________________;
(ii)
that each of the sale invoices issued by the consignment
agent/stockist indicates that the sale is made by him
on behalf of the importer in the capacity of consignment agent/stockist.
(iii)
that appropriate ST/VAT has been paid by consignment agent/stockist M/s ___________ on behalf of importer M/s
_____________ and that the importer, M/s ___________ in turn, has paid or reimbursed
the ST/VAT to his consignment agent/stockist M/s
_______________ along with the correlation of ST/VAT payment with 4% CVD paid
on imported goods.
Place:
Date: CHARTERED ACCOUNTANT