Advance Authorization Scheme

[Adarsh Gupta]

Hi,

We have violated the Pre-import condition associated with AAS and now we intend to deposit customs duty. Is there an online facility to deposit customs duty on a challan against specific BOE's and whether ITC can be claimed on IGST part on such Challan?

Regards.

[DR.MARIAPPAN GOVINDARAJAN]

In my view you can do so.

[MANOHARAN ARUMUGAM]

Dear Mr.Gupta,

Under Section 17 (4) of the customs act, you have to approach the Proper office to re-call and re-assess the BOEs. Then only you can make differential duty online. This e-challan is the valid document to avail ITC.

Regards,

[Raghunandhaanan rvi]

Hi

My view is that you can pay the IGST voluntarily.

You can submit TR6 challan for the amount payable to the bank functioning inside the customs house.

Since you pay the IGST Voluntarily through TR6 challan to the bank counter in cusotm house before

issuance of notice - penalty can be avoided

AI Summary

Advance Authorization Scheme breach: recall and reassess BOEs then deposit differential duty via e challan to preserve IGST input credit.
Breach of the Advance Authorization Scheme pre-import condition should be regularised by approaching the proper customs office to recall and reassess the BOEs so differential duty can be paid online; payment via e challan or TR 6 to the customs house bank serves as the valid instrument for duty regularisation and to substantiate claim of Input Tax Credit on IGST, and voluntary payment before a notice is issued is cited as a means to potentially avoid penalty.