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
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Proof of customs duty payment: attested TR 6 challan copies suffice for advance authorization regularisation, originals not routinely required. For regularising shortfall under the Advance Authorisation Scheme, Regional Authorities may accept an attested copy of the TR 6 challan as evidence of customs duty and interest payment for issuance of the EODC; the original need not be insisted upon unless reasons are recorded. After EODC issuance, a copy of the challan with the EODC must be forwarded to the Customs Authority at the Port of Registration with a specific endorsement for cross verification before redemption of the Bank Guarantee or Legal Undertaking.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proof of customs duty payment: attested TR 6 challan copies suffice for advance authorization regularisation, originals not routinely required.
For regularising shortfall under the Advance Authorisation Scheme, Regional Authorities may accept an attested copy of the TR 6 challan as evidence of customs duty and interest payment for issuance of the EODC; the original need not be insisted upon unless reasons are recorded. After EODC issuance, a copy of the challan with the EODC must be forwarded to the Customs Authority at the Port of Registration with a specific endorsement for cross verification before redemption of the Bank Guarantee or Legal Undertaking.
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