Download Application Form for Grant of a permanent Customs House Agents' License of CUSTOM FORM in PDF and Excel

Download  Application Form for Grant of a permanent Customs House Agents’ License  of CUSTOM FORM in PDF and Excel

Download Custom Form – C

Download Custom Form- C Application Form for Grant of Custom House Agents Licence

As per Section 146 of the Custom Act, 1962

SECTION 146   Custom House agents to be licensed –

(1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations.

(2)   The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for –

(a)  The authority by which a licence may be granted under this section and the period of validity of any such licence;

(b)  The form of the licence and the fees payable there for;

(c)  The qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent;

(d)  The restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted;

(e)  The circumstances in which a licence may be suspended or revoked; and

(f)   The appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed.

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Download Application Form for Grant of a temporary Customs House Agent's License of CUSTOM FORM in PDF and Excel

Download Application Form for Grant of a temporary Customs House Agent’s License of CUSTOM FORM in PDF and Excel

Download Custom Form – C

Download Custom Form- C Application Form for Grant of Custom House Agents Licence

As per Section 146 of the Custom Act, 1962

SECTION 146   Custom House agents to be licensed –

(1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations.

(2)   The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for –

(a)  The authority by which a licence may be granted under this section and the period of validity of any such licence;

(b)  The form of the licence and the fees payable there for;

(c)  The qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent;

(d)  The restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted;

(e)  The circumstances in which a licence may be suspended or revoked; and

(f)   The appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed.

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Download Application for supplementary claim for drawback under Rule 15 of CUSTOM FORM in PDF and Excel

Download Application for supplementary claim for drawback under Rule 15  of CUSTOM FORM in PDF and Excel

Download Custom Form – Application for supplementary claim for drawback

As per Rule 15 of Customs and Central Excise Duties Drawback Rules, 1995

RULE15. Supplementary claim –

(1) Where any exporter finds that the amount of drawback paid to him is less than what he is entitled to on the basis of the amount or rate of drawback determined by the Central Government or Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, he may prefer a supplementary claim in the form at Annexure III:

Provided that the exporter shall prefer such supplementary claim within a period of three months, –

(i) where the rate of drawback is determined or revised under rule 3 or rule 4, from the date of publication of such rate in the official Gazette;

(ii) Where the rate of drawback is determined or revised upward under rule 6 or rule 7, from the date of communicating the said rate to the person concerned;

(iii) In all other cases, from the date of payment or settlement of the original drawback claim by the proper officer.

Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs of Deputy commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filling his supplementary claim within the aforesaid period of three months

(In rule 15 in sub-rule (1) second proviso has been substituted vide Notification No.  14/2004 – Customs (N.T.) dated 02/2004)

(In rule 15 sub-rule (1) has been substituted vide Notification No. 20/2003  – Customs (N.T.) dated  03/03/2003)

(2) Save as otherwise provided in this rule, no supplementary claim for drawback shall be entertained.

(3) The date of filing of the supplementary claim for the purpose of section 75A shall be the date of affixing the Dated Receipt Stamp on such claims which are complete in all respects and for which an acknowledgement shall be issued in the form prescribed by the Commissioner of Customs.

(4) (a) Claims which are not complete in all respects or are not accompanied by the required documents shall be returned to the claimant with a deficiency memo in the form prescribed by the Commissioner of Customs within fifteen days of submission and shall be deemed not to have been filed.

(b) Where the exporter resubmits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of section 75A.

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Download Form Proforma for claiming drawback on re-export of duty paid goods under Section 74 of CUSTOM FORM in PDF and Excel

Download Form Proforma for claiming drawback on re-export of duty paid goods under Section 74 of CUSTOM FORM in PDF and Excel

Download Custom Form Proforma for claiming drawback on re-export of duty paid goods

Download Custom Form Proforma for claiming drawback on re-export of duty paid goods under Section 74 of Custom Act, 1962

As per rule 5 of re-export of imported goods (drawback of custom duties) rules, 1995 section 74 of custom act, 1962

RULE5. Manner and time of claiming drawback on goods exported other than by post. –

(1) A claim for drawback under these rules shall be filed in the form at Annexure II [See Customs Series Form No. 109 in Part 5] within three months from the date on which an order permitting clearance and loading of goods for exportation under Sec. 51 is made by proper officer of customs :

Provided that the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may, if he is satisfied that the exporter was prevented by sufficient cause to file his claim within the aforesaid period of three months, allow the exporter to file his claim within a further period of three months.

(2) The claim shall be filed [*  *  *  *  *] along with the following documents, namely :-

(a) Triplicate copy of the Shipping Bill bearing examination report recorded by the proper officer   of the customs at the time of export.

(b)   Copy of Bill of Entry or any other prescribed document against which goods were cleared on importation.

(c)   Import invoice.

(d)   Evidence of payment of duty paid at the time of importation of the goods.

(e)   Permission from Reserve Bank of India for re-export of goods, wherever necessary.

(f)    Export invoice and packing list.

(g)   Copy of Bill of lading or Airway bill.

(h)   Any other documents as may be specified in the deficiency memo.

(3) The date of filing of the claim for the purpose of section 75A shall be the date of affixing the Dated Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the [Commissioner of Customs].

(4) (a) Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the [Commissioner of Customs] within fifteen days of submission and shall be deemed not to have been filed;

(b) Where exporter complies with requirements specified in deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub-rule (1).

(5) Where any order for payment of drawback is made by the [Commissioner (Appeals)], Central Government or any Court against an order of the proper officer of customs, the manufacturer exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the [Commissioner (Appeals)], Central Government or the Court, as the case may be.

SECTION74.   Drawback allowable on re-export of duty-paid goods. –

(1)  When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation, –

(i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or

(ii)   are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or

(iii)  are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if –

(a) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported; and

(b) the goods are entered for export within two years from the date of payment of duty on the importation thereof :

Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.

(2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix.

(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may —

(a)    Provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established;

(b)    Specify the goods which shall be deemed to be not capable of being easily identified; and

(c)    Provide for the manner and the time within which a claim for payment of drawback is to be filed.

(4) For the purposes of this section –

(a)        Goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16;

(b) in the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.

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Download Form for claim of drawback under Section 74 of CUSTOM FORM in PDF and Excel

Download Form for claim of drawback under Section 74 of CUSTOM FORM in PDF and Excel

Download Custom Form – Claim of drawback

Download Custom Form – Claim of drawback under Section 74 of Custom act, 1962 on goods exported by post

SECTION74.   Drawback allowable on re-export of duty-paid goods. –

(1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation, –

(i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51; or

(ii)   are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or

(iii)  are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if –

(a) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported; and

(b)  The goods are entered for export within two years from the date of payment of duty on the importation thereof:

Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.

(2) Notwithstanding anything contained in sub-section (1), the rate of drawback in the case of goods which have been used after the importation thereof shall be such as the Central Government, having regard to the duration of use, depreciation in value and other relevant circumstances, may, by notification in the Official Gazette, fix.

(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may —

(a)    Provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established;

(b)    Specify the goods which shall be deemed to be not capable of being easily identified; and

(c)    Provide for the manner and the time within which a claim for payment of drawback is to be filed.

(4) For the purposes of this section –

(a)        Goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16;

(b) In the case of goods assessed to duty provisionally under section 18, the date of payment of the provisional duty shall be deemed to be the date of payment of duty.

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Download Form of Memorandum of Cross Objections under Section 130A(3) of CUSTOM FORM in PDF and Excel

Download Form of Memorandum of Cross Objections under Section 130A(3) of CUSTOM FORM in PDF and Excel

Download Custom Form No. – C.A. – 7

Form of Memorandum of Cross-Objections under Section 130A (3) of the Customs Act, 1962 in the matter of an application before the High Court under Section 130A (1) of the said Act

As per Section 130A (1) (3) of the Customs Act, 1962

SECTION130A.  Application to High Court –

(1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under section 129B passed before the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal.
(3)  On receipt of notice that an application has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section (1).

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Download Form of An Application to the High Court under Section 130A of CUSTOM FORM in PDF and Excel

Download Form of An Application to the High Court under Section 130A of CUSTOM FORM in PDF and Excel

Download Custom Form No. C.A. – 6

Download Custom Form No. C.A. – 6Form of an application to the high court under section 130A of the Customs Act, 1962

As per section 130A of the Customs Act, 1962

SECTION130A.  Application to High Court –

(1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under section 129B passed before the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal.

(2)  The Commissioner of Customs or the other party applying to the High Court under sub-section (1) shall clearly state the question of law which he seeks to be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred.

(3)  On receipt of notice that an application has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section (1).

(3A) The High Court may admit an application or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.

(4)  If, on an application made under sub-section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court.

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Download Form of Application to the Appellate Tribunal under Section 129D(4) of CUSTOM FORM in PDF and Excel

Download Form of Application to the Appellate Tribunal under Section 129D(4) of CUSTOM FORM in PDF and Excel

Download Custom Form No. C.A. – 5

Download Custom Form No. C.A. – 5 Form of Application to the Appellate Tribunal under Section 129D (4) of the Custom Act, 1962

As per rule 7 of the customs (appeals) rules, 1982 section 129D (4) of the custom act, 1962

RULE7.  Form of application to the Appellate Tribunal. 

(1)  An application under sub-section (4) of section 129D to  the Appellate Tribunal shall be made  in Form No. C.A.-5.

(2) The form of application in Form No. C.A.-5 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the [Commissioner] of Customs (one of which at least shall be a certified copy) and a copy of the order passed by the Board directing such [Commissioner] to apply to the Appellate Tribunal.

SECTION 129D.  Powers of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders. –

(4)   Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or any officer of customs authorised in this behalf by the Commissioner of Customs , makes an application to the Appellate Tribunal or the Commissioner (Appeals) within a period of one month from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal or the Commissioner (Appeals), as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be, apply to such application.

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Download Form of Revision Application to the Central Government under Section 129DD of CUSTOM FORM in PDF and Excel

Download Form of Revision Application to the Central Government under Section 129DD of CUSTOM FORM in PDF and Excel

Download Custom Form No. C.A. – 8

Download Custom Form No. C.A. – 8 Form of Revision Application to the Central Government under Section 129DD of the Customs Act, 1962

As per rule 8A and 8B of the customs (appeal) rules, 1982 Section 129DD of the Customs Act, 1962

RULE8A. Form of revision application to the Central Government.  

1.      (1) A revision application under sub-section (1) of section 129DD to the Central Government shall                        be in Form No. C.A.-8.

(2) The grounds of revision application and the form of verification, as contained in Form C.A.-8, shall be signed by the person specified in sub-rule (2) of rule 3.

2. Where the revision application is signed by the authorised representative of the applicant, the document authorising such representative to sign and appear on behalf of the applicant shall be appended to such revision application.

3. The revision application in Form No. C.A.-8 shall be filed in duplicate and shall be accompanied by an equal number of copies of the following documents, namely :-

(i)  order passed by the [Commissioner] of Customs (Appeals) under section 128A; and

(ii) decision or order passed by the Customs Officer which was the subject-matter of the order referred to in clause (i).

RULE8B. Procedure for filing revision application —

(1) The revision application in Form No. C.A.-8 shall be presented in person to the Under Secretary, Revision Applications, Ministry of Finance, Department of Revenue, Central Secretariat, New Delhi-1, or sent by registered post addressed to said Under Secretary.

(2) The revision application sent by registered post under sub-rule (1), shall be deemed to have been submitted on the date on which it is received in the office of the said Under Secretary.]

SECTION 129DD. Revision by Central Government –

(1) The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order.

Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.

 Explanation. – For the purposes of this sub-section, “order passed under section 128A” includes an order passed under that section before the commencement of section 40 of the Finance Act, 1984, against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal.

(1A) The Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order.

(2)   An application under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made :

Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.

(3)   An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of, –

(a)  two hundred rupees, where the amount of duty and interest demanded, fine or penalty levied by an officer of customs in the case to which the application relates is one lakh rupees or less;

(b)  one thousand rupees, where the amount of duty and interest demanded, fine or penalty levied by an officer of customs in the case to which the application relates is more than one lakh rupees :

Provided that no such fee shall be payable in the case of an application referred to in sub-section (1A).

(4)   The Central Government may, of its own motion, annul or modify any order referred to in sub-section (1).

(5)   No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section, –

(a)  in any case in which an order passed under section 128A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, and

(b)  in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified.

(6)   Where the Central Government is of opinion that any duty of customs has not been levied or has been short-levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time limit specified in section 28.

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Form of Memorandum of Cross Objections to the Appellate Tribunal under Section 129A(4)

Download Form of Memorandum of Cross Objections to the Appellate Tribunal under Section 129A(4) of CUSTOM FORM in PDF and Excel

Download Custom Form No. C.A. – 4

Download Custom Form No. C.A. – 4 Form of Memorandum of Cross Objections to the Appellate Tribunal under Section 129A (4) of    the Custom Act, 1962

As per rule 6(2) of the customs (Appeals) rules, 1982 Section 129A (4) of       the Custom Act, 1962

RULE6. Form of Appeals, etc., to the Appellate Tribunal —

(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 129A shall be made in Form No.C.A.-4.

SECTION129A.  Appeals to the Appellate Tribunal –

(4)   On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).

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