Pre-audit requirement for customs refund claims centralised at commissionerate headquarters, followed by divisional orders and commissioner review. Pre-audit of refund applications at or above the specified threshold will be conducted at the Commissionerate Headquarters by the Assistant/Deputy Commissioner (Audit). Thereafter, the Assistant/Deputy Commissioner of the Group/Division will pass the order-in-original on the claim, and those orders-in-original will be subject to review by the Commissioner. The relevant portions of the earlier Board Circular are amended to reflect this procedure.
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Provisions expressly mentioned in the judgment/order text.
Pre-audit requirement for customs refund claims centralised at commissionerate headquarters, followed by divisional orders and commissioner review.
Pre-audit of refund applications at or above the specified threshold will be conducted at the Commissionerate Headquarters by the Assistant/Deputy Commissioner (Audit). Thereafter, the Assistant/Deputy Commissioner of the Group/Division will pass the order-in-original on the claim, and those orders-in-original will be subject to review by the Commissioner. The relevant portions of the earlier Board Circular are amended to reflect this procedure.
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