Return of deposits made in terms of Section 129E of the Customs Act, 1962- reg. - Customs - 16/2002

OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) NEW CUSTOM HOUSE, BALLARD ESTATE MUMBAI 400038 P.NO. No. 16/2002 Date : 12.2.2002 Sub : Return of deposits made in terms of Section 129E of the Customs Act, 1962- reg. In order to attain uniformity and to regulate refunds of deposits made under Sec.129E of the Customs Act, 1962, it is clarified that refund applications under Section 27(I) of the Customs Act, 1962 need not be made. Instead, a simple letter form the person who has made such deposit, requesting the return of the amount along with an attested Xerox copy of the order in appeal or CEGAT order consequent to which the deposit made become returnable and the original copy of the challan in form TR-6 evidencing the payment of the amount of such deposit, addressed to the concerned Assistant/Deputy Commissioner of Customs, as the case may be, will suffice for the purpose. All pending refunds applications already made under the relevant provisions for return of such deposits and which are pending with the authorities will also be treated as simple letters asking for return of the deposits, and will be processed as such. Similarly, bank guarantees executed in lieu of cash deposited shall also be returned. Sd/- (RAMESH RAMACHANDRA) COMMISSIONER OF CUSTOMS (GENERAL) MUMBAI