Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle, 4th Floor, 7, Cooperage Road, Mumbai - 400 001. India
Tel : +91 22 22021288 Website : www.//chemexcil.in
ALL THE MEMBERS OF THE COUNCIL
Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid
We would like to inform you that the O/o Commissioner of Customs (NS-III), JNCH has issued Standing Order No. 04/2019 dated 25/02/2019 regarding Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid.
We understand from the above-said standing order that Instances have been noticed of pendency of processing of Excess Duty claims received in CRC-1 section on the grounds that the Bills of Entry have not been Re-assessed by the concerned Group.
The recurring issues involved in the aforesaid refund claims of Excess Duty are as follows:
As listed in above cases, Re-assessment of Bill of Entry by the concerned Group is mandatory to decide the eligibility of exemption benefit of particular notification and accordingly to calculate the quantum of excess duty paid.
Re-assessment is to be done by the Group and consequential refund is to be granted by the CRC Section. This entire exercise is to be completed within 3 months as there is no separate window for doing re-assessment. Hence, AC/DC of the concerned Groups are directed to re-assess the Bills of Entry on merit without delay as per eligibility of exemption benefit of particular notification.
Members (importers) who are facing such issues may inform their logistics providers/ CHA and take it forward. The said Standing order is available for reference using below link-
Issues, if any, be taken up the Joint / Additional Commissioner in-charge of “Centralized Refund Section”, JNCH. For persistent issues, you can also write to the council on firstname.lastname@example.org & email@example.com .
(S. G. BHARADI)