Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure & manner of refund of pre-deposit by the Commissionerates - reg. - Customs - 31/2016

OFFICE OF THE COMMISSIONER OF CUSTOMS (IV) MUMBAI-III, AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST) MUMBAI-400099 F. No. S/3-Misc-09/2015-16 R-Cell (X) ACC Date: 28.01.2016 PUBLIC NOTICE NO. 31/2016 Subject : Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure manner of refund of pre-deposit by the Commissionerates - reg. Kind attention of all importers, exporters, members of trade and industry Associations, Customs Brokers, Customs Brokers Association, Customs Officers and others is drawn to Circular No 984/08/2014-CX dt 16.09.2014 issued vide F. No. 390/Budget/1/2012-JC and Circular No. 993/17/2014-CX dt 05.01.2015 issued vide F. No. 390/Budget/1/2012-JC, by the Central Board of Excise Customs, which have laid down the procedure and manner of making pre-deposits (as a percentage of the duty demanded where duty demanded is in dispute or where duty demanded and penalty levied are in dispute) and the procedure for refund of pre-deposit so made. 2. In terms of the Finance Act (No.2), 2014 enacted on 06.08.14 Section 129(E) of the Customs Act, 1962 has been substituted with new Section to prescribe mandatory pre-deposit as a percentage of the duty or penalty in dispute. The amended provisions apply to appeals filed after 6th August, 2014. 3. The AO/Supdt posted in Review Cell is designated as the proper officer to certify TR6 challans for payment of mandatory pre-deposit for filing appeals before the Commissioner of Customs (Appeals) and CESTAT. A separate register will also be maintained showing the details of the amount of pre-deposits paid by the Appellant in a particular month in the following format. Sr. No Name of the Party Order No Date Adj Authority/ Tribunal/Court Amount in dispute (mention separate duty, Penalty) Amount paid TR6 Challan No. Group Appellate Authority 1 2 3 4 5 6 7 8 4. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned. This issues with the approval of the Commissioner of Customs (IV), ACC. (RAJESH F DHABRE) Addl. Commissioner of Customs (Export) Air Cargo Complex, Mumbai