TaxTMI 
TaxTMI 
Streamlining the procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007-Reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder Section 3(5) of the Customs Tariff Act on goods imported for subsequent sale, Board's Circular Nos.06/2008 & 16/2008-Customs, clarifying various related issues and this Custom House Public Notice no. 01/2009 prescribing documents and the procedure for refund of the same. 2. It has been brought to notice that although the CBEC Circular No.16/2008-Cus. Dated 13/10/2008 prescribes acceptance of copies of ST/VAT challans along with the certificate of the statutory auditor/Chartered Accountant, this Custom House requires submission of VAT/ST Challans, duly certified by the statutory auditor/Chartered Accountant of the importer, in terms of Public Notice No. 01/2009 dated 19/02/2009. It has been pointed out that in many cases the Charte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....are required to submit four different certificates from statutory auditor/Chartered Accountant in Annexure 'D', 'II', 'III' and 'IV'. This is not only expensive, cumbersome and time consuming but also creates lot of duplication and confusion. Therefore, in order to avoid duplication and make it simple, it has been decided to merge the various certificates from statutory auditor/Chartered Accountant in Annexure 'D', 'II', 'III' and 'IV' into a single certificate in format Annexure 'E', enclosed to this Facility Notice. 6. Public Notice No. 01/2009 dated 19.02.2009 stands modified to the extent mentioned above. The instructions for acceptance of copies of ST/VAT Challan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....M/s.-------------------------- 3. it is also certified that, sales tax authorities of M/s.---------------------------- accept payment of ST/VAT through cash or adjustment of input tax credit as effective discharge of ST/VAT payment on sale of imported goods. 4. For purpose of fulfillment of the conditions in Para 2(d) of the Notification No. 102/2007 dated 14-09-2007 and for considering sanction of refund of 4% SAD, we hereby certify that we have verified the original invoices of sale, along with supporting documents towards proof of payment of appropriate ST/VAT form the original VAT/CST payment on sale of imported goods. 5. The VAT/ST has been paid as below:- From the Month (Time Period) Amount of VAT/CST paid by Cash Challlans A....