Office of the Commissioner of Customs, Kandla,
Custom House, Near Balaji Temple, Kandla (Kachchh).


Phone: 02836- 271 468        Fax: 02836- 271 467

F.No.S/01-01/2009-Appg.(G)                                             Date: 12.01.2009.

STANDING ORDER NO. 01/ 2009
12.01.2009

 

Sub: Clarification regarding procedure relating to sanction and pre-audit of refund claims.

 

A Copy of the Board’s Circular No. 22/2008-Customs dated 19/12/2008 issued by the Director (Customs), CBEC, New Delhi is enclosed herewith for information, guidance and strict compliance.

Accordingly, pre-audit of all refund claims of Rs. 5 lakh or more will be conducted by the Asstt./ Dy. Commissioner (Audit), in the Commissionerate Headquarters office. Thereafter, the Asstt./ Dy. Commissioner (Refund) will pass an order-in-original in respect of the claim, which will further be subjected to review by the Commissioner.

The relevant portion of the Board’s Circular No. 24/2007-Cus dated 02.07.2007 stands amended as discussed above. The S. O. No. 33/2008 dated 26.08.2008 issued by this office on the subject matter stands amended as above.

                   Difficulties, if any, in implementation of the above guidelines and instructions may be brought to the notice of this office.

 

 Encl.: As above.     

                                                                (D. S. Negi)
Commissioner.

To,

  1. All Additional Commissioner/ Joint Commissioner, Custom House, Kandla.
  2. All Dy./ Assistant Commissioner of Customs, Custom House, Kandla/ Mundra.
  3. The Assistant Commissioner of Customs, Customs Division, Bhuj.
  4. Guard File.

Copy for information to:

  1. The Chief Commissioner of Customs, Gujarat Zone, Ahmedabad.
  2. The Commissioner of Customs, Jamnagar / Ahmedabad.