Application for Refund of Customs Duty

TO THE COLLECTOR OF CUSTOMS, customs_region, city

APPLICATION FOR REFUND OF CUSTOMS DUTY PAID IN ERROR

Applicant/Importer: applicant_name, NTN No. ntn_number Address: applicant_address Contact: applicant_phone Challan Reference: Challan No. challan_number, dated challan_date Port of Entry: port_of_entry Bill of Entry: bill_of_entry_number

The applicant respectfully submits this application under Section 33 of the Customs Act 1969 for refund of customs duty paid in excess by error, inadvertence, and mistake.

The applicant imported cargo_description under Bill of Entry No. bill_of_entry_number on import_date. Customs duty was assessed and paid through Challan No. challan_number at the rate of duty_rate_paid% amounting to PKR duty_amount_paid.

Error in Assessment: Upon subsequent review and audit, it was discovered that the goods were incorrectly classified under incorrect_hs_code (incorrect_hs_desc). The correct classification is correct_hs_code (correct_hs_desc) which attracts duty at correct_duty_rate%.

The error was caused by error_cause. The applicant relied on the assessment made by the Customs Officer at the port. The correct duty payable is PKR correct_duty_amount, resulting in an excess payment of PKR excess_duty.

Supporting Evidence: Attached hereto are: (i) Original Bill of Entry; (ii) Customs Challan showing duty paid; (iii) Commercial Invoice; (iv) Packing List; (v) Technical specifications of goods; (vi) Written request for re-classification dated request_date.

The applicant submitted a request for revision of classification to the Collector on request_date, which was collector_response. In light of the manifest error in classification, the refund should be granted under Section 33.

Section 33 of the Customs Act 1969 empowers the Collector to grant refund of customs duty paid in excess by error, inadvertence, or mistake. This case falls squarely within the scope of Section 33 as there is clear error in goods classification.

IN THE RESULT, the applicant respectfully prays that the Honourable Collector of Customs, customs_region, be pleased to: 1. Accept this application and grant refund of excess customs duty amounting to PKR excess_duty; 2. Recognize the correct classification as correct_hs_code (correct_hs_desc); 3. Direct adjustment of duty records in the Customs database; 4. Process the refund through the applicant's bank account as per refund_account_details; 5. Add statutory interest as per law if refund is delayed beyond 45 days. And for such other relief as may be deemed just and proper.

PRAYER

In view of the foregoing, the Applicant / Petitioner / Complainant most respectfully prays that the Honourable Authority may be pleased to:

(a) Accept the present refund application under Section 33 of the Customs Act 1969;

(b) Direct the refund of customs duty / charges paid in excess by the Applicant in the sum of Rs. refund_amount;

(c) Award profit / interest at the prescribed rate from the date of payment until the date of refund;

(d) Issue refund through the prescribed mode within such time as the Collector of Customs may direct; and

(e) Pass any other order that the Collector may consider just, fit, and proper.

applicant_counsel_name Advocate/Representative for Applicant Enrolled on Roll No. advocate_roll_no Date: filing_date