https://www.taxtmi.com/circulars?id=66370 Mandatory enforcement of the pre-import condition in the Advance Authorization scheme requires imports failing that condition to be charged IGST and compensation cess with interest. Affected importers may apply to the jurisdictional assessment group at the port of import with documentary evidence to pay the tax, seek refund or claim input tax credit; customs will cancel OOC, reassess the bill of entry, accept payment via electronic challan, and make a notional OOC to transmit payment data to GSTN. ITC availability and refunds remain subject to statutory eligibility and rules. en-us Wed, 07 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66370 Mandatory enforcement of the pre-import condition in the Advance Authorization scheme requires imports failing that condition to be charged IGST and compensation cess with interest. Affected importers may apply to the jurisdictional assessment group at the port of import with documentary evidence to pay the tax, seek refund or claim input tax credit; customs will cancel OOC, reassess the bill of entry, accept payment via electronic challan, and make a notional OOC to transmit payment data to GSTN. ITC availability and refunds remain subject to statutory eligibility and rules. Circulars Customs Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66370