Payment Method for Differential Customs Duty on Multiple BOEs-Challan

[Sudhir M]

My client needs to pay Customs Duties on multiple BOEs filed earlier, as the payment is due to differential duty arising from receiving payment under TP Adjustment. Practically, it is very difficult to amend all the BOEs, so the client wants to pay the differential customs duty through a challan. We would like to know if this is possible and, if so, which challan should be used: TR-6 or GAR-7?

[YAGAY andSUN]

Whether any SVB Assessment is pending with the Customs Department pertaining to your client's import into India from its related counter part or not?

If yes, then, SVB Assessment needs to be finalized, after that provisionally assessed Bill of Entries will be finalized and Differential duty and statutory interest will be paid accordingly.

In this connection your client's customs broker can provide guidance and support. Alternatively, Jurisdictional customs authorities will guide you.

[Sudhir M]

No, the bill of entries are  finalised- the client just needs to pay additional customs duty without amending the BOE so sought advice which challan is application 

[YAGAY andSUN]

It is advisable to get Bill of Entries amended under Section 149 of the Customs Act by incorporating the addition amount as additional assessable value for calculating the Customs Duty to be paid online/offline (as the case may be), for clearing the Bill of Entry in IDMPS. Your customs brokers can support you in this matter.

[Shilpi Jain]

Hope SVB assessment is done in this regard.

AI Summary

Differential customs duty: payability requires amending BOEs under Section 149 or completion of SVB assessment first. If an SVB assessment is pending it must be finalised before provisional BOEs are regularised and differential duty and statutory interest are paid. Where no SVB assessment exists, amend the Bills of Entry under Section 149 to incorporate the additional assessable value so that the additional customs duty can be calculated and paid (online/offline) and clearance completed in the IDMPS; customs brokers or the jurisdictional authority can assist.