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Advance Authorization Scheme, Customs - Exim - SEZ

Issue Id: - 114309
Dated: 13-11-2018
By:- Adarsh Gupta

Advance Authorization Scheme


  • Contents

Hi,

We have violated the Pre-import condition associated with AAS and now we intend to deposit customs duty. Is there an online facility to deposit customs duty on a challan against specific BOE's and whether ITC can be claimed on IGST part on such Challan?

Regards.

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 14-11-2018
By:- DR.MARIAPPAN GOVINDARAJAN

In my view you can do so.


2 Dated: 17-12-2018
By:- MANOHARAN ARUMUGAM

Dear Mr.Gupta,

Under Section 17 (4) of the customs act, you have to approach the Proper office to re-call and re-assess the BOEs. Then only you can make differential duty online. This e-challan is the valid document to avail ITC.

Regards,


3 Dated: 28-1-2019
By:- raghunandhaanan r vi

Hi

My view is that you can pay the IGST voluntarily.

You can submit TR6 challan for the amount payable to the bank functioning inside the customs house.

Since you pay the IGST Voluntarily through TR6 challan to the bank counter in cusotm house before

issuance of notice - penalty can be avoided


Page: 1

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