Circular No.ES/251/2017-18 December 07, 2017
To: Members of the Council
JNCH (Nhava Sheva) has issued Public Notice No. 151/ 2017 dated 04.12.2017 on the above subject.
Members of Trade had sent representations to JNCH customs to issue clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017(i.e. SAD on import has been paid prior to 1st July, 2017 ) and the sales of the imported goods have effected on or after 1st July, 2017.
In order to clarify the doubts and to streamline the procedure, now, it is being proposed that refund claims filed to avail refund of 4% SAD (paid prior to 01st July, 2017 and sales made thereafter), importers are required to submit the following documents/ declarations :
The format of the declarations of revised Annexure B, C and S is given alongwith Public Notice No. 151/2017.
The procedure as prescribed under Public Notice No. 43/ 2008 dated 06.06.2008 and Facility Notice No.53/ 2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.2017.
Members may kindly make a note of the same.