TMI BlogStreamlining the procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007-Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ddl. Duty of Customs (SAD) leviable under Section 3(5) of the Customs Tariff Act on goods imported for subsequent sale, Board's Circular Nos.06/2008 16/2008-Customs , clarifying various related issues and this Custom House Public Notice no. 01/2009 prescribing documents and the procedure for refund of the same. 2. It has been brought to notice that although the CBEC Circular No.16/2008-Cus. Dated 13/10/2008 prescribes acceptance of copies of ST/VAT challans along with the certificate of the statutory auditor/Chartered Accountant, this Custom House requires submission of VAT/ST Challans, duly certified by the statutory auditor/Chartered Accountant of the importer, in terms of Public Notice No. 01/2009 dated 19/02/2009. It h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art from this it has been noticed that presently the claimants are required to submit four different certificates from statutory auditor/Chartered Accountant in Annexure 'D', 'II', 'III' and 'IV'. This is not only expensive, cumbersome and time consuming but also creates lot of duplication and confusion. Therefore, in order to avoid duplication and make it simple, it has been decided to merge the various certificates from statutory auditor/Chartered Accountant in Annexure 'D', 'II', 'III' and 'IV' into a single certificate in format Annexure 'E', enclosed to this Facility Notice. 6. Public Notice No. 01/2009 dated 19.02.2009 stands modified to the extent mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.-------------------------- 3. it is also certified that, sales tax authorities of M/s.---------------------------- accept payment of ST/VAT through cash or adjustment of input tax credit as effective discharge of ST/VAT payment on sale of imported goods. 4. For purpose of fulfillment of the conditions in Para 2(d) of the Notification No. 102/2007 dated 14-09-2007 and for considering sanction of refund of 4% SAD, we hereby certify that we have verified the original invoices of sale, along with supporting documents towards proof of payment of appropriate ST/VAT form the original VAT/CST payment on sale of imported goods. 5. The VAT/ST has been paid as below:- From the Month (Time Period) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e through consignment agent/stockist we certify that- (i) consignment agent/stockist M/s has been authorised to sell the imported goods in terms of the agreement entered into between the importer M/s . and consignment agent/stockist M/s.--------------------- (ii) that each of the sale invoices issued by the consignment agent/stockist indicates that the sale is made by him on behalf of the importer in the capacity of consignment agent/stockist. (iii) that appropriate ST/VAT has been paid by consignment agent/stockist M/s on behalf of importer M/s-----------------------and that the importer, M/s---------------------in turn, has paid or reimbursed the ST/VAT to his consignment agent/stockist M/s .along with the corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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