Payment of penalty imposed under Sec.112(i) of Customs against TR-6/GR-7 Manually, Customs - Exim - SEZ

[surya narayana]

Dear Experts,

Request your help to guide/provide your inputs on the subject. The details are ....

The Deputy Commissioner of Customs (Prev.), NCT, IGI Airport, New Delhi passed an Adjudication Order imposing penalties of ₹ 50,000/- on a company in Hyderabad known to me and ₹ 20,000/ on its director under Section 112(i) of Customs Act,1962.

The company wanted to pay the said penalties imposed by way of TR-6 Challan manually, in any of the Authorized Banks from Hyderabad. In this context, request to to kindly suggest / clarify the following:

1. Whether the payment through challan, can be paid in State Bank of India or State Bank of Hyderabad or in any of

their Branches in Hyderabad or necessarily to be paid in Punjab National Bank which is the nominated Bank for Delhi, Customs.

2. To make the payment in any of the banks under TR-6 / GAR7 Challan, it is understood that , a DD / Banker's cheque to the Bank to be given along with the filled challan. In this situation, in whose favour, the DD / Banker's cheque to be given. is it in favour of Chief Accounts Officer (CAO), Delhi Customs, or otherwise.

3. is the Accounting code for payment of penalty under 00370062 correct one or is there any other code available

I am unable to find the exact name and address of the CAO for Delhi customs despite my extensive search in the internet as there is no such list of commissionerate wise CAOs are available and not clear whether the manual payment ( since the company does not have online payment facility and also this being a one time payment).can be made from Hyderabad to comply with Adjudication order passed by Customs officer in Delhi.

I would be grateful, if any of you could help me in this aspect.

Thanks in advance

Best Regards

S Suryanarayana

[email protected]

Posts / Replies

[YAGAY AND SUN]

Take the help of your Customs Broker to deposit penalty amount on Red Colour Challan. Fill the challan, put the OIO Number on it, get it endorsed by the concerned superintendent at IGI Airport and deposit the amount in the nominated bank PNB/BOB etc. The code and other information would be incorporated by you Customs Broker.

[KASTURI SETHI]

Sh.Surya Narayana Ji,

Sir, After in agreement with M/s.YAGAY AND SUN, Sirs, I add the following information:-

1. You should have searched for PAO CUSTOMS NEW DELHI and NOT Chief Accounts Officer. PAO CUSTOMS New Delhi is under Principal Chief Controller of Accounts, New Delhi. PAO Customs deals with such matters.All problems will be solved here.Bank gets the cheques and deposit the amount online on behalf of the assessee.

Ranjit Kumar Sodhi

PAO, Customs, New Delhi

25655346, 25652502 (Fax)

[KASTURI SETHI]

Sh.Surya Narayana Ji,

Sir, Cheque can be issued as under:

" Pay to PNB Hyderabad on account of Customs-Penalty"

Bank will accept GAR challan along with cheque and deposit the amount online.

Regarding the accounting code of penalty, you must confirm from PAO Customs N.Delhi.

[KASTURI SETHI]

Sh.Surya Narayana Ji,

Sir, I hope your problem has been solved now. I am interested to know how it has been solved. Just for knowledge sake. Will you pl. inform in detail ? Thanks a lot.

[surya narayana]

Dear Sethi Ji,

Thanks for your views and the concern.

The issue involved is to pay the penalty imposed manually from Hyderabad to Delhi Customs.

For making this,it is require to issue the Demand Draft in favour of chief accounts officer (CAO) of the specific commissioner and whether the amount can be paid SBI or SBH from Hyderabad or necessarily need to pay from Punjab National Bank

as I dint get the proper inputs on this,I have decided to pay the amount in PNB,Hyderabad and the DD to be issued in favour of The CAO,Delhi Customs, IGI Airport, NewDelhi

​Thanks to all the experts for their valuable inputs

Regards

Suryanarayana

[raghunandhaanan r vi]

Dear Sir,

I have seen the post only today.

According to my experience, it is advisable that DD from any nationalized bank can be drawn

in favour of Commissioner of Customs - Delhi A/c M/s........................................................ [payee's name]

and submit to the nominated bank for receipts of customs dues at custom house along with TR6 Challn duly

filled mentioning the payment towards penalty imposed under O-N-O No................... dated......................

passed by .....................................

thanks