TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Procedure for Voluntary Duty Payment by Importers u/ss 28(1) and 28(2) of Customs Act, 1962 Explained.</h1> The circular outlines the procedure for voluntary payment of duty by importers under Sections 28(1) and 28(2) of the Customs Act, 1962. Importers must submit an application to the Assistant/Deputy Commissioner of the relevant group within one year from the date of filing the Bill of Entry. The process involves cancellation of the initial assessment, reassessment within three working days, and examination of the reasons for amendment by the Additional Deputy Commissioner within 15 days. If doubts arise about the bona fides of the payment, further action will be taken as per the Customs Act. Difficulties in implementation should be reported to the Joint Commissioner.
TaxTMI 
TaxTMI 
