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?

AI Summary

Client Must Amend BOEs Under Section 149 of Customs Act for Differential Duty Payment Due to Transfer Pricing Adjustment A client needs to pay differential customs duties on multiple Bills of Entry (BOEs) without amending them, due to payments received under Transfer Pricing Adjustment. The client inquired whether they could pay using a challan, specifically TR-6 or GAR-7. An expert suggested that if any Special Valuation Branch (SVB) assessment is pending, it must be finalized first. Another respondent advised amending the BOEs under Section 149 of the Customs Act to include the additional assessable value, facilitating the payment of customs duty. The client was encouraged to seek guidance from customs brokers or jurisdictional authorities.