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Procedure to be followed in the case of Voluntary payment of duty by the importer under Section 28(1) & 28(2) of the Customs Act1962

Customs - 12/2016 - Dated:- 21-1-2016 - OFFICE OF THE COMMISSIONER OF CUSTOMS (NS -I,III&V) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, URAN DIST : RAIGAD, MAHARASHTRA - 400707 F.No.S/22-Gen-150/15-16 AM (I) Date:21.01.2016 Facility Notice No. 12/2016 Sub: Procedure to be followed in the case of Voluntary payment of duty by the importer under Section 28(1) & 28(2) of the Customs Act,1962. In the PTFC Meeting held in November, 2015, an issue was raised by the trade regarding inordinate de .....

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stoms Act, 1962. The time period within which the importer can submit such application shall be one year from the date of filing of B/E as prescribed under Section 28(1)(a) of the Customs Act, 1962. AC/DC of the concerned group, through ADC, in-charge of the group, shall forward the file to EDI section for the purpose of cancellation of Out of charge given at the time of earlier assessment of B/E. After the cancellation of out of charge, group AC/DC will recall and reassess the B/E within three .....

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