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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Circular Amended: Cost Accountants Now Authorized to Certify 4% Additional Duty Refunds Alongside Chartered Accountants.</h1> The circular addresses amendments to Circular No. 18/2010-Customs regarding the refund of a 4% Additional Duty of Customs (CVD). Initially, only Chartered Accountants could certify that the duty burden was not passed to buyers, but representations have led to the inclusion of Cost Accountants as well. The Board acknowledges the hardship faced by importers using Cost Accountants for VAT audits and amends the circular to allow Statutory Auditors, Cost Accountants, and Chartered Accountants to issue the necessary certification for the refund process. Public notices are advised to inform the trade and industry of these changes.
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