THE Customs Notification 102/2007 dated 14.9.07 providing for exemption of 4% Special Additional Customs Duty leviable in terms of Section 3(5) of Customs Tariff Act 1975 in respect of goods imported for sales as such, by the importers to others was purportedly issued to provide a level playing field to traders vis-à-vis manufacturers who do not pay local sales tax / VAT while importing goods directly for their own use and to remove the burden of double tax on such type of importers as held by Hon’ble Gujarat High Court under 2014 (299) ELT 263 (Guj.) CCE Vs. POSCO INDIA DELHI STEEL PROCESSING CENTRE P. LTD.

The exemption/procedures contained in this notification shall be given effect if the following conditions are fulfilled:

(a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods;

(b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;

(c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer;

(d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;

(e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim :

(i)         document evidencing payment of the said additional duty;

(ii)        invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;

(iii)       documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods.

(f)        the time limit for filing refund is 1 year from payment.

The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled.

Check List of Documents:

  1. Form of Refund Application
  2. Calculation / Worksheet for refund
  3. Self Declaration/ undertaking
  4. All original challans evidencing payment of Vat with details of invoices.
  5. Original Charted Accountant Certificate
  6. Duplicate Bill of Entry (Importer’s Original-Copy)
  7. Original TR-6 Challan for payment of Custom Duty.
  8. Copies of purchase invoice & bill of lading.
  9. List containing invoice nos. & amount of VAT/CST paid on imported goods for which refund is claimed.
  10. Authority Letter.
  11. Copy of notification No. 102/2007-Customs dated 14.09.2007
  12. Original VAT/CST deposited certificate issued by the VAT Department.
  13. Self attested photocopy of Agreement in case of High seas sales (if any).
  14. Self attested Duplicate/Carbon Copies of Sales Invoices  (B/E No. must be mentioned on the Sales Invoices and following stamp must be their on the sales invoices)

“NO CREDIT OF THE ADDL. DUTY OF CUSTOMS LEVIED UNDER SUB SECTION (5) OF SECTION 3 OF THE CUSTOMS ACT 1975 SHALL BE ADMISSIBLE”

The procedures and clarification can also be sought from Circular No. 16/2008 Cus dated 28.04.2008 & 6/2008 Cus. dated 13.10.08. The refund is also admissible on ‘DEEMED SALE’ subject to satisfaction and litigation. Also, It depends upon the satisfaction of issuing authority.

(Rishi Chanan, Advocate, Mob:-098158-28244)

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91 responses to “4% ACD/SAD Refund Procedures under Notification No. 102/2007 Custom”

  1. SUNIL AHUJA says:

    please clarify for sad refund claim it is necessary that product description of purchase and sale invoice will be same it can not be sale in other format like kit.

  2. Hitesh Gupta says:

    Dear sir our BOE more than one year and the amount of additional duty around more than 3 lacs.
    Is that possible we can file for refund,if yes tell me how is that possible.Pls contact me on 8743880084

  3. amit says:

    Hi sir/madam..
    If a Delhi party has imported goods from Gujarat port and and has sold the goods all over the India.. can he cailm the ‘sad’ amount from Kolkata customs

  4. Pravin says:

    Hello Sir,
    If A imported raw material (10 different single parts) from B Germany to India. A assembled these 10 single parts on assembly line and make one single new identical part which is excisable and export to B from India to Germany. Can we get refund 100% import duty was paid at the time of import of raw material.

  5. Raman Kumar Jain says:

    Is it necessary to write BE no. on the attested copy of the Sales Invoice?

  6. BIPIN CHADVA says:

    i am bipin chavda from ahmedabad gujarat
    we are (CHAVDA CONSULTING) consulting base work in custom sad refund4% proced. like icd ahmedabad,mundra port-kundla port,pipavav port,chennai port ,nhsheva port mumbai, all kind of documentation and fast proced for refunds,if you have any kind of port applied to refund please contact on me.

    Bipin Chavda
    7818819661/7600379125

  7. shinde says:

    Get 4% S.A.D (SPECIAL ADDITION DUTY) REFUND WITHIN SHORTEST TIME PERIOD With ALL DOCUMENTATION FACILITY
    @ very Nominal Charges.
    Please contact :
    Cell 09403479779
    Emai : mktg.exim11@gmail.com

  8. shinde says:

    We are pune base consultant of DGFT , SAD 4% Refund, Please contact : mktg.exim11@gmail.com Cell No 9403479779

  9. Rama Krishna says:

    We Are SAD Refund Consultants for Bangalore, Chennai, Cochin. WB, Delhi & Mumbai.
    Mob # 8123103090. Email ramki.blr2@gmail.com

    • Saurav chopra says:

      Our item is fabric which is vat free. Can we still claim Sad?
      Our material is fully sold within one month and sales tax return is also filed timely

      • VIJAY KHUNT says:

        i am importing products and trading, my shipments clearing either at ahmedabad ( air / sea ) or at delhi ( air ), i filing 4% SAD for ahmedabda, as i am local but i am looking consultant for delhi shipments ( All documents are ready ), If any body can do, please contact on my mobile no. 7600707081 or email ID : zealautomation1@gmail.com

        VIJAY KHUNT

  10. R.K.IMPEX, CHENNAI says:

    WE ARE CONSULTANT FOR SAD REFUNDS CLAIM FOR CHENNAI SEA & AIR ANY OLD FILES PENDING IN CHENNAI CUSTOMS HOUSE PLEASE CALL +91-98401 55702 RAMESH JAIN
    R.K.IMPEX
    OLD NO.130, MINT STREET.
    4TH FLOOR, SHREE CENTER
    SOWCARPET, CHENNAI – 600079.
    CELL NO-+91- 98401 55702
    LAND LINE NO- 044- 25293949
    MAIL ID: rkimpexgroup@yahoo.in

  11. moorthy says:

    i passed the burden to my customer but still i claim for 4% sad refund , will it be punishable act

  12. venkat says:

    Dear All,

    We are the Methanol Importer and using for manufacturing purpose .
    we pay 4% SAD , after manufacturing we sell final product with cst / vat payments.

    shall we go for refund , since 4% exempted if you pay vat / cst
    regards
    venkat

    • neelotpal chaudhary says:

      Dear Venkat

      only importer or trading company can do for sad refund , one and only one condisation when billing invoice make without ad duty pass on, and stock will be finished on behalf of particular purchase

      +91 7042948917

  13. venkat says:

    Dear All,

    We are the Methanol Importer and using for manufacturing purpose .
    we pay 4% SAD , after manufacturing we sell final product with cst / vat payments.

    shall we go for refund , since 4% exempted if you pay vat / cst
    regards
    venkat

  14. Sanjit jha says:

    I m sanjit jha ( S.R INTERNATIONAL)
    4 % SAD Refund Specialist at kolkata port.
    Call: 9681011844

  15. Karuna Mishra says:

    We provide complete SAD refund consultancy and service call me 7045179954 Karuna Mishra

  16. Karuna Mishra says:

    Hi, I am Karuna from Prakar group specialised in SAD refund from BPT, Pipavav , JNPT and other. as per guidelines 4% ACD/SAD Refund Procedures under Notification No. 102/2007 Custom call me 7045179954

  17. rama krishna says:

    Hi, I am Rama Krishna specially in Customs SAD refund Consultant in Bangalore kindly contact-8123103090

  18. rama krishna says:

    Facing difficult in 4% SAD Refund kinldy contact Rama krsihna-8123103090 Refund Professional for all ports in india.

  19. rama krishna says:

    Hi, I am Rama Krishna specially in Customs SAD refund Consultant in Bangalore kindly contact-8123103090.

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