Voluntary payment of duty alongwith interest in terms of Section 28(i) and Section 28(ii) of the Customs Act, 1962. - Customs - FACILITY NOTICE NO. 12/2015

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI - III AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI - 400099. F. No, S/3-Misc-PRO-92/20l5-l6-ACC(I) Dated: 10.12.2015 FACILITY NOTICE NO. 12/2015 Subject: Voluntary payment of duty alongwith interest in terms of Section 28(i) and Section 28(ii) of the Customs Act, 1962. - reg. Kind attention of all importers, exporters, members of trade and industry, Customs Brokers, Customs Officers and others is drawn to the present practice whereby payment of differential duty is allowed only after the amendment to the Bill of Entry has been allowed by Customs under Section 149 of the Customs Act, 1962. 2. Section 28( 1)(b) and Section 28(2) of the Customs Act, 1962, provide for payment of the amount of duty alongwith interest payable thereon by the person chargeable with duty or interest before service of notice under clause (a) ibid on the basis of his own ascertainment of such duty where the duty was no levied or short levied for reason other than the reasons for any willful mis-statement or suppression of facts. 3. If any importer voluntarily comes forward with a request to pay the differential duty under these Sections and to amend the Bill of Entry to that effect, the importer can be allowed to pay the differential duty along with the interest thereon, with the approval from the proper officer, before issuance of formal amendment order under Section 149 of the Customs Act, 1962. A decision for amendment under Section 149 can be taken by the proper officer subsequently. 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 Principal Commissioner of Customs (Import), ACC. (Dr. S. S. Dhavale) AddL Commissioner of Customs (Import) Air Cargo Complex, Mumbai