Adjustment in duty credit procedure: consignee may raise credit after certified payment and verification of differential duty. Manufacturers must apply in triplicate to the Range Officer/Appraiser after paying the differential duty, declaring particulars in the prescribed proforma; the officer verifies and endorses payment certification on all copies and records cross-references to relevant challans, PLA and RG23A entries and assessment documents. The original is sent to the consignee, the duplicate to the consignee's Range Officer, and the triplicate retained by the issuing office; upon comparison the consignee's Range Officer permits raising credit of the differential duty and endorses both copies accordingly.
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.
Adjustment in duty credit procedure: consignee may raise credit after certified payment and verification of differential duty.
Manufacturers must apply in triplicate to the Range Officer/Appraiser after paying the differential duty, declaring particulars in the prescribed proforma; the officer verifies and endorses payment certification on all copies and records cross-references to relevant challans, PLA and RG23A entries and assessment documents. The original is sent to the consignee, the duplicate to the consignee's Range Officer, and the triplicate retained by the issuing office; upon comparison the consignee's Range Officer permits raising credit of the differential duty and endorses both copies accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.