Refund of amount on account of double e-Payment of Customs Duty – reg. - Customs - 86/2013

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI 400001 F. No.17/MISC-CRARS/2009-10 Date: 22. 03.2013 PUBLIC NOTICE NO. 86/2013 SUB: Refund of amount on account of double e-Payment of Customs Duty reg. Instances have come to the notice of the Department that there are some cases of double/multiple payment of Customs Duty by the Importers/Custom House Agents against the same Challan while making e-payment in ICES. This aspect has already been addressed in the new e-payment module. It has been reported that, number of banks are yet to migrate to new e-payment module. However, in cases related to double/multiple duty payments the concerned bank often ends up transferring all the amount received in the name of Customs Duty (including such amount which is rejected through ICES) to the RBI, to credit the same in to the Consolidated Fund of India. 2. Such double/multiple payment of any amount can be re-credited by the Banks to the Importers /Custom House Agents account only till such time it has not been transferred to the Government Account. The Banks also hand over a scroll containing the Bill of Entry and Challan-wise information about the amounts received earmarked as Customs Duty transferred to RBI account to the concerned PAO for reconciliation. This completes the process of Duty payment and accounting. The Banks have no authority to re-credit the money to customer s account once the such amount got transferred to RBI for crediting the same into the Consolidated Fund of India. 3. Further, the double/multiple payment of amount, post acceptance of the customs duty in the first instance only is to be seen as a deposit with the Government held by the dealing bank. The same can be refunded to the Importer or Custom House Agent following the due procedure of Refund under Section 27 of the Customs Act, 1962, by issue of a sanction order. 4. To process refund arising out of double/multiple customs duty payment, following procedure is being prescribed: (i) The Importer/Custom House Agent is required to make a Refund Claim Application to the Deputy/Asstt. Commissioner of Customs, CRARS(Import), New Custom House, Ballard Estate, Mumbai-I in the same manner as is done in normal refund cases. (ii) The Importer/Custom House Agent shall submit the Verification Report from the Bank regarding the transactions claimed to have been done by the Importer/Custom House Agent in excess and that the same have been transferred to the Govt. Account. The verification report shall be addressed to Dy./ Asst. Commissioner of Customs/ CRARS(I) New Customs, Mumbai at the request of the Importer. (iii) On receiving the Refund claim, the proper officer will verify the claim from the office of E-PAO at New Custom House, near I.G.I Airport, New Delhi regarding double/multiple payments for the same Bill of Entry of the amount to be refunded, as that office has Bill of Entry and Challan wise information, contained in a scroll and provided by the banks and (iv) Once the verification is complete, the Deputy/Asstt. Commissioner of Customs, CRARS(Import), New Customs House, Ballard Estate, Mumbai-I, shall process the claim and sanction the refund of the excess duty paid. (Ashutosh Baranwal) Commissioner of Customs (Import)