Indemnity Bond for
Absence of Original Documents Ok for 4% SAD Refund
The
following Facility Notice was issued by the Commissioner of Customs (Import)
Jawaharlal Nehru Custom House on 27th January 2010.
[Custom Facility Notice No. 05 dated 27th
January 2010]
Sub: Refund
of 4% Additional Duty of Customs in pursuance of Notification
No.102/2007-Customs dated 14.9.2007 -Submission of original documents.
Attention of all Importers,
Customs House Agents, Member of Trade and all concerned is invited to Public Notice No.
43 /2008 dated 06/06/2008, wherein it is provided that interalia the claimant shall produce Duplicate Bill of
Entry (Importer’s Original Copy) with Original TR-6 challan
for refund of 4% SAD. These original documents are necessary not only
because the refund should always be granted on the basis of original documents
after verification of relevant facts but also to endorse the fact of refund of
duty on these documents.
2. There are instances when the claimant
importers are unable to produce these original documents for various reasons.
Sometimes the importers by mistake submit the Duplicate Bill of Entry (Importer’s Original Copy) to the bank and submit
original Triplicate Bill of Entry (Exchange Control copy) to the Customs for
refund. Sometimes the original Bill of Entry submitted by the importer is
partially torn or damaged and it cannot be ascertained whether this is
duplicate or triplicate Bill of Entry. Under these circumstances reconstruction
of the Bill of Entry or the TR-6 challan, as the case
may be, becomes necessary and processing of refund claim is delayed. In such
cases the importers are required to submit an indemnity bond and the cases are
being put up to the Commissioner for waiving the requirement of original
documents.
3. Therefore, in order to further
simplify the procedure and to ensure expeditious disposal of such claims it has
been decided that in genuine cases where reasons for absence of original Bill
of Entry or the TR-6 challan are explained by the
importer and the particulars are verified from the EDI System, the refund
claims may be sanctioned by the by the Astt./Dy. Commissioner, without seeking approval of the
Commissioner, after obtaining an indemnity bond from the importer in this
regard.
4. Public Notice No. 43 /2008 dated 06/06/2008 stands modified to
the extent mentioned above. The procedure as mentioned above shall also
apply mutatis mutandis in other than SAD Refund cases also.
5. The contents of this Facility Notice may be brought to the notice
of all the members of the trade, importers and their agents.
F. No.
S/26-Misc-37/2009-10 CRC IIA JNCH