Excess Payment of Customs Duty due to submission of Wrong Invoice

[Pradeep Jain]

Dear Sir,

We have  raised  order  for import  same  Inputs  in  TWO consignments. Quantity of First consignment was lesser than Second consignment .

We got the Air way bill and Invoice from our overseas supplier of second consignment first which quantity was higher.

Since Invoice number was not mentioned on the Airway bill and there was no common key to corelate the Air way bill and Invoice .

Our  have deposited Customs duty as per documnets, Since we have ACP status hence no checking of container was made and material cleared by the Customs.

Now Query is that:-

1- We have paid excess Customs duty and got lesse quantity, Is there any procedure to get the refund ?

2- Now we got the document of 1st consignment and material has also arrived at India , now we have used the invoice of 2 nd consignment in first and we can not use this invoice of same sl. no for customs clearance again

What procedure to be followed for customs clearance of second consignment.

Early response is highly appreciated.

Regards

Pradeep Jain

[YAGAY andSUN]

You can make a representation and file a refund application by admitting the inadvertent mistake.

AI Summary

Excess customs duty recovery: file a representation and refund application admitting inadvertent invoice error. The importer paid excess customs duty after using the higher quantity invoice for the earlier consignment due to lack of invoice reference on airway bills; the advised remedy is to file a formal representation and a refund application admitting the inadvertent mistake.