POLICY CIR NO. 31/2007, DT. 29/02/2008
- Document type
- Circular
- Reference no.
- K
- Dated
Clarification regarding requirement for return of original TR-6 Chalan evidencing payment of Customs Duty for the excess raw material imported against Advance Authorisation Scheme
Clarification regarding requirement for return of original TR-6 Chalan evidencing payment of Customs Duty for the excess raw material imported against Advance Authorisation Scheme
2. Representations have been received from trade and industry that the Regional Authorities are insisting for the original copy of the TR 6 Chalan for the purpose of regularization of the case and issuance of EODC. Since only one copy of TR 6 Challan is being issued to the exporter and the same in original, is also required to avail the CENVAT credit facility by the manufacturer, it would be difficult for the advance authorization holders to furnish the original copy to the Regional Authorities.
3. The matter has been examined and it has been decided to inform all concerned that for the purpose of regularization of shortfall in export obligation, the Regional Authority may accept an attested copy of the TR 6 Challan as an evidence of payment of the applicable duty and original copy of the TR 6 Challan may not be insisted for, unless the same is required for the reasons to be noted in record. Once EODC is issued, a copy of the Challan may be forwarded along with the EODC to the Customs Authority at the Port of Registration with specific endorsement for cross verification at their end before allowing redemption of Bank Guarantee (BG) / Legal Undertaking (LUT) by the Customs Authority.
4. This issues with the approval of Competent Authority.
Sd/-
(Tapan Mazumder)
Joint Director General of Foreign Trade