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.

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.