https://www.taxtmi.com/circulars?id=70839 Refund claims for courier imports under Section 27 of the Customs Act, 1962 are automated through the ECCS Refund Module. Authorised Couriers may electronically file claims with supporting records and bank details, receiving a Refund Request Number for processing and tracking. The Proper Officer must communicate deficiencies within 10 days, issue acknowledgements after rectification, and electronically communicate show-cause notices and speaking orders. Manual or ECCS filing is allowed until 30 September 2026; thereafter, fresh claims for Courier Bills of Entry must be filed through ECCS unless written approval permits manual filing. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70839 Refund claims for courier imports under Section 27 of the Customs Act, 1962 are automated through the ECCS Refund Module. Authorised Couriers may electronically file claims with supporting records and bank details, receiving a Refund Request Number for processing and tracking. The Proper Officer must communicate deficiencies within 10 days, issue acknowledgements after rectification, and electronically communicate show-cause notices and speaking orders. Manual or ECCS filing is allowed until 30 September 2026; thereafter, fresh claims for Courier Bills of Entry must be filed through ECCS unless written approval permits manual filing. Circulars Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70839