Office of the Commissioner of Customs, Kandla,
Custom House, Near Balaji Temple, Kandla (Kachchh).
Attention to the Importers, trade and their agents is drawn to the Board Circular No. 06/2008- Cus, dated 28.04.2008 which envisaged that the refund of Special Additional Duty of Customs (SAD) which was paid at the time of import through DEPB scrip, shall be disbursed by re-credit of the sanctioned refund amount to the relevant DEPB licence. Further, Board vide Circular No. 06/2009-Cus dated 09.02.2009 conveyed that similar re-credit to the relevant scrip shall be permitted for disbursing SAD refund in respect of SAD amounts paid at the time of import through any other scrip like VKGUY, FOCUS, Market scheme, FOCUS Product scheme etc.
2. As the existing EDI software does not permit re-credit of such amount to the relevant scrip directly without re-assessment of the relevant B/E, the following procedure is prescribed.
(i) Out of charge is required to be cancelled by Systems Manager for these B/Es as these B/Es have already gone in History.
(ii) Once out of charge is cancelled, B/Es are to be recalled by the Deputy /Assistant Commissioner and then transfer it to the A.O. for reassessment.
(iii) A.O. has to re-assess the B/E by removing SAD by applying Notification No. 20/2006 (Sr.No. 50) because there is no other method available presently to re-credit SAD amount in the system.
(iv) Any of the Docks A.O. will have to give dummy out of charge for these B/Es as otherwise the same will be shown pending in the system.
(3) All the trade associations / chamber of Commerce / Member of Regional Advisory Committee and Customs House Agent’s Association are requested to publicize the contents of this Public Notice among their members / constituents, for their information and necessary action.
Encl.: As above.
(D. S. Negi)
Commissioner
To,