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

Guidance Offered for Customs Duty Deposit After Pre-import Condition Violation Under Advance Authorization Scheme An individual inquired about the process for depositing customs duty after violating the Pre-import condition of the Advance Authorization Scheme (AAS). Three responses were provided. One respondent suggested that it is possible to deposit the duty. Another advised approaching the proper customs office to reassess the Bill of Entry (BOE) for online payment and to use the e-challan for claiming Input Tax Credit (ITC). The third response recommended voluntarily paying the Integrated Goods and Services Tax (IGST) using a TR6 challan at a bank within the customs house to potentially avoid penalties.