OFFICE OF THE COMMISSIONER OF CUSTOMS, NS-III
JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL. – URAN,
DIST. – RAIGAD, MAHARASHTRA – 400 707
Ph: 022-27244709
F. No. S/22-Misc-51/2018-19/CRC-I/NS-III
Date :11.10.2019
PUBLIC NOTICE NO. 92/2019-JNCH
Sub: Claim of refund amount on account of double-payment of Customs Duty -Reg.
It is hereby brought to the notice of the Importers, Exporters and all other stakeholders that Public Notice No. 117/2017 dated 08.09.2017 issued by Commissioner (NS-III) JNCH on the above subject is hereby modified as under ;
2. Para 5 of Facility Notice No.62/2012 dated 19.11.2012 provides that on receiving the Refund claim (refund in cases of double/multiple payment of Customs Duty), the proper officer will verify the claim and will cross check the claim in following manner:
(a) Verification from the PAO/e-PAO office regarding double/multiple payments for the same Bill of Entry of the amount to be refunded as also being reported by the banks in the scroll for transfer to RBI;
(b) Verification from Challan enquiry available at the ICEGATE website (http://www.icegate.gov.in/web/Challan Enquiry) may also be done by appropriate officer regarding the payments made and the corresponding acceptance/rejection status by the ICES system;
(c) Verification by the System Manager from ICES data regarding the facts of payment integration and the corresponding transaction recorded in the ICES System; and
(d) Verification/confirmation from the Bank regarding the transactions claimed to have been paid by the Importer/agent in excess and whether the same has been transferred to the Govt. Account or not.
3. Public Notice No.117/2017 dated 08.09.2017 is hereby rescinded to the extent that Para 3, 4 and 5 stand withdrawn.
4. Difficulties, if any, faced in implementation of this modification in the Public Notice may be brought to the notice of the Joint / Additional Commissioner in-charge of “Centralized Refund Section”.
-Sd/-
(S.K. VIMALANATHAN)
Commissioner of Customs (NS-III)
CRC-I, NS-III, JNCH
To:
1. The Chief Commissioner of Customs, Mumbai Zone-II, JNCH for information.
2. The Commissioner of Customs, NS-G/ NS-I/NS-II/ NS-IV / NS-V, JNCH
3. All Additional / Joint Commissioner of Customs, JNCH.
4. All Deputy / Assistant Commissioner of Customs, JNCH
5. All Sections / Groups of NS-G, NS-I, NS-II / NS-III/ NS-IV / NS-V, JNCH
6. The BCBA /Other Trade Associations. 7. The AC/DC, EDI for uploading on JCH website immediately.
whether time limit is applicable for refund of double duty/twice paid the duty under section 27 of CA, 1962, please reply