Payment of penalty imposed under custom act

[Adarsh Gupta]

We have actually been trying to figure out a mechanism of how to make payment for customs penalty.

Apart from the form number i.e Gar-7 we were not finding any guidelines for the same.

In our case the Assesse is a unregistered person , and the OIO has been issueeiby air cargo exports.

Can someone help us understand how to fill the form in case of unregistered person..

[KASTURI SETHI]

You can seek guidance from all the replies against Issue ID No.109935 dated 24.2.16.

[YAGAY and SUN]

Till date, Interest and penalties if levied/imposed, then, these are required to be deposited manually, i.e. through GAR-7 Challan by getting the counter signature of the customs officials and putting the order no. on the GAR-7. However, representations have been given to Finance Ministry to make necessary changes in ICEGATE to make payments of Demanded Customs Duties/Additional Duties/Interest and penalties. Hope it will be done in this budget.

AI Summary

Customs penalty payment must be deposited manually via GAR-7 with countersignature while ICEGATE online facility is pursued.
Penalties, interest and demanded customs duties are to be deposited manually via GAR-7 challan with customs counter signature and the order number recorded; this applies to unregistered assessees and remains the practice pending ICEGATE enhancements to accept online payments following representations to the Finance Ministry.