Customs duty payment uder protest

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jayadevan

jayadevan (Querist)
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30 January 2014 In which section permits to pay the customs duty under protest.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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30 January 2014 When the importers do not agree with the assessment made in the Bill of entry respect of classification/valuation/rate of duty etc., they may pay the duty ‘under protest’ as provided for the Section 27 of the Customs Act 1962. In such cases the importers should indicate the reasons in writing for such protest, which will be registered by the customs officers and intimated to the Importers. The advantage of paying the duty under protest is that in such cases the time stipulated in Section 27 of customs Act, 1962 to prefer refund claim shall not apply.

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OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE

33, RAJAJI SALAI, CHENNAI – 600 001.

PUBLIC NOTICE 7 /2002

Sub: Registering of protest for payment of duty by Importers – Reg.

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Attention of the importers, Custom House Agents and members of the trading public is invited to this Office Public Notice No.128/76 and 159/85 regarding registration of protest wherever Customs Duty is paid under protest. In continuation of these public Notices, this P.N. is issued.

2. Instances have come to notice that the importers are registering their protest in a simple letter form without adhering the procedure setout in the said Public Notices. Such simple protests in payment of duty without observing the conditions laid down in the above Public Notices and the following procedures cannot be construed as protest and noclaim whatsoever can be made based on such simple protests. Therefore, the Importers / Custom House Agents are instructed to adhere to the following procedures:

i) When an importer desires to pay duty under protest, he shall make an endorsement to that effect on the reverse of the original Bill of entry/EDI form and also furnish the grounds on which duty is paid under protest.

ii) Such Bills of entry containing the above mentioned endorsement shall be submitted to the respective Group Appraiser and Asst./Deputy Commissioners of Customs for counter-signature.

iii) Importers/Clearing Agents shall present such Bills of entry to the centralized Unit (Refunds Section) for registration.

iv) The Centralised Unit i.e., Refund Section shall register the particulars of Bills of Entry etc including the grounds on which duty is paid under protest in a separate register and also assign the Serial No. and date on the Original, duplicate and triplicate copies of Bills of Entry.

v) Importers/Custom House Agents shall ensure that protest stamp is affixed on the original, duplicate and triplicate copies of Bills of entry etc. by the Refunds Section and also see that the Serial No. with date is entered in the Bills of Entry etc. countersigned by the Officers atleast in the level of Deputy Office Superintendent of the Refund Section.

Sd/-

(JOSEPH DOMINIC)

COMMISSIONER OF CUSTOMS(SEA PORT)

F.No.Misc.169/2001 – Enq.

Custom House, Chennai –1.

Dated:21.01.2002

// ATTESTED //

(S. SANKARAVADIVELU)

DY. COMMISSIONER OF CUSTOMS(ENQ)