DGFT Policy Circular No. 31
(RE-07)/2004-2009 dated 29.2.2008
Clarification regarding requirement for
return of original TR – 6 Chalan evidencing payment of Customs Duty for the
excess raw material imported against Advance Authorisation Scheme
Attention is invited to paragraph 4.28 of the Handbook
of Procedures, Vol. 1 wherein the procedure to regularize the shortfall in
export obligation fulfillment against Advance Authorisation has been stipulated.
As an evidence of payment of the Customs Duty and interest for the shortfall in
export obligation, the authorization holder is required to submit the proof of
having deposited the required amount before the Customs Authority at the Port of
Import. One of the documentary evidence is TR 6 Chalan duly authenticated by the
Customs Authority having endorsement of Customs Duty and interest paid against a
specific advance authorization Number and date.
2. Representations have been received from trade and industry that the Regional
Authorities are insisting for the original copy of the TR 6 Chalan for the
purpose of regularization of the case and issuance of EODC. Since only one copy
of TR 6 Challan is being issued to the exporter and the same in original, is
also required to avail the CENVAT credit facility by the manufacturer, it would
be difficult for the advance authorization holders to furnish the original copy
to the Regional Authorities.
3. The matter has been examined and it has been decided to inform all concerned
that for the purpose of regularization of shortfall in export obligation, the
Regional Authority may accept an attested copy of the TR 6 Challan as an
evidence of payment of the applicable duty and original copy of the TR 6 Challan
may not be insisted for, unless the same is required for the reasons to be noted
in record. Once EODC is issued, a copy of the Challan may be forwarded along
with the EODC to the Customs Authority at the Port of Registration with specific
endorsement for cross verification at their end before allowing redemption of
Bank Guarantee (BG) / Legal Undertaking (LUT) by the Customs Authority.
4. This issues with the approval of Competent Authority.Sd/-
(Tapan Mazumder)
Joint Director General of Foreign Trade
(Issued from F.No. 01/94/180/626/AM 08/PC IV )
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