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JNCH - Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid


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.//



EPC/LIC/JNCH/BE                                                                                           14/03/2019





Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid


Dear Members,


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:


  • The Importer files the Bill of Entry and pays the duty accordingly. Later on they realize that due to oversight they have not claimed the exemption benefit of particular Notification.


  • The Importer files the Bill of Entry and pays Anti-Dumping Duty (ADD) as per ADD Notification. Further, Director General of ADD & Allied Duties has not recommended continuation of ADD on particular commodity as per final findings of Review.


  • Special Excise Duty or CVD or any other duty levied upon them was abolished vide particular Notification and/or wrongly levied at higher rate instead to be levied at lower rate as per particular Notification.

  • The Importer has not claimed SAPTA/PTA/COO benefit which was available to them at the time of import.


  • The Importer has wrongly filed the quantity /value /currency /CTH/invoice etc. in the Bill of Entry.

  • The appellate authorities set aside assessment orders, especially loading of values and such orders are accepted by the Revenue.


  • Other miscellaneous issue.


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 & .


Thanking You,

Yours faithfully,




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