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Wrong bill of entry, Customs - Import - Export - Customs - SEZ

Issue Id: - 113746
Dated: 17-5-2018
By:- Sam Sammy
Wrong bill of entry

  • Contents

Dear sir,

we imported two black pepper from Sri Lanka under safta certificate first time and the duty under safta notification no 068/2012 73(2) is 8 percent and 5 percent gst

my CHA or me made a mistake and filed bill of entry under safta notification no 26/2000 and paid no duty as bill of entry was appraised by appraiser under rms

and goods got cleared and already sold

now as we came to know we paid demand draft of duty along with interest of 18 percent to customs which they accepted

can we be penalised or fined for this mistake ?

what is the maximum fine and penalty of any ?

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Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 19-5-2018
By:- YAGAY and SUN

You may take shelter of Section 149 of the Customs Act, 1962 in this matter and apply for refund.

2 Dated: 21-5-2018

As I understand from your query, the duty was short paid by mistake and on coming to know about it, you on your own have deposited the same with interest and have informed the proper officer in writing about it. In such a case, Section 28(2) of Customs Act mandates that no SCN is required to be issued and no penalty is to be imposed by the department. Condition for this concession is that there should be no suppression of facts, mis-statement etc. by assessee. In my view, your case is fully covered under this provision. However, in case, show cause notice is issued to you alleging suppression etc., the same can be contested or got settled within 30 days with penalty of 15% of duty involved in terms of Section 28(5) of Customs Act.

3 Dated: 27-5-2018
By:- Kishan Barai

No worries at all


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