Return of Original Duplicate copy of Bill of Entry (Importer’s copy) and corresponding TR-6 Challan to the importer on sanctioning of 4% SAD refund claim – reg. - Customs - 04/2012-13

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI 400099 File No. S/3-Misc-78/2010-11 ACC (R) Date: 06-02-2013 PUBLIC NOTICE NO. 04/2012-13 Sub : Return of Original Duplicate copy of Bill of Entry (Importer s copy) and corresponding TR-6 Challan to the importer on sanctioning of 4% SAD refund claim reg. Attention of all Importers, Custom House Agents, Members of Trade and all concerned is invited to Notification No. 102/2007-Customs dated 14.09.2007 for refund of 4% SAD. Vide this Notification, the Central Government has exempted the goods imported for subsequent sale from whole of Additional Duty of Customs leviable thereon under section 3 (5) of the Customs Tariff Act 1975 subject to fulfillment of certain conditions as stipulated therein. 2. For the purpose of fulfilling the condition as mentioned in para 2(e)(i) of the said Notification No. 102/2007 dated 14.09.2007; the importer/applicant is required to submit original documents evidencing payment of the said additional duty i.e. Bill of Entry (Importer s copy) corresponding TR-6 Challan (both in original). 3. As a facilitation measure to the trade, it has been decided to return original documents at the time of filing of the claim. At the time of filing of the claim, importers have to submit a set of photocopies of these documents i.e. duplicate bills of entry and corresponding TR-6 challans along with originals. On receipt of refund claims by hand, the original documents and their photocopies shall be endorsed with a stamp Refund claim submitted on . and original document verified with date. The processing officer i.e. the Appraising Officer or Superintendent shall sign beneath the stamp. After this, the originals shall be handed back to the importer/ authorised representative. As a proof of receipt of original documents, the photocopies shall be signed by the importer/ authorised representative after verification of his identity. Such photocopies shall be treated as relevant documents for the purpose of processing the refund claim, audit and review. In case of refund claims submitted by post, photocopies of the documents will be required to be submitted along with the Originals. The originals shall be returned by post within a period of two weeks after making above-mentioned endorsements. The endorsed photocopies shall be kept in file. If the original documents are not received by the importer within a period of four weeks from the date of receipt in the refund section, then he should approach the section for return of the same. 4. This endorsement in itself shall be deemed as defacement of the Original Bill of Entry for the purpose of the Para (ii) of CBEC Circular No. 16/2008 dated 13th October, 2008. 5. All Trade and Industrial Associations are requested to bring the contents of this Public Notice to the knowledge of their members. Sd/- 06.02.2013 (Ravinder Saroop)