Notification No.182 – Income Tax In Ministry of Finance (Department of Revenue, Central Board of Direct Taxes) notification bearing S.O. 1299(E) dated 10th December, 2002, published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) at page 7
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2003-NT-Customs, dated the 25th June, 2003.
In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.40/2003-NT-Customs, dated the 25th June, 2003.
Trade has represented that in cases where the goods are being imported from neighbouring countries or where the import takes place through Air, often invoice/packing list/bill of lading (Airway Bill) for the import consignment are not received before hand. As a result issue of TRA by the Custom House at the port of registration of license gets delayed resulting in avoidable demurrage charges on the import goods. Trade has, therefore, represented that since the responsibility of examining the eligibility of imported goods against Advance License/DFRC License/DEPB License etc. is that of the Custom House at the port of import, in order to avoid delay in issue of TRA, Customs may be advised to issue the TRA without asking for invoice/ packing list/bill of lading.
As regards the adjudication proceedings, since some major issues, such as manner of disposal of hazardous waste, sale to actual user etc. are yet to be decided by Hon’ble Court, confiscation of the goods at this stage will not be advisable . Moreover, in the case of confiscation of goods , the ownership along with the attendant responsibilities will rest with the Central Government. Therefore, adjudicating proceedings in the case of hazardous waste , should be kept in abeyance till the outcome of the writ petition filed before Hon’ble Supreme Court.
It was decided that these manufacturer exporters and merchant exporters with a supporting manufacturer shall be required to give a self-declaration that such manufacturer-exporters or the supporting manufacturers are not registered with Central Excise and that they do not avail / have not availed Cenvat facility.
