Introduction: The Central Board of Indirect Taxes & Customs (CBIC) has taken a significant step towards enhancing legal efficiency with the launch of SAMAY (Systematic Adherence and Management of timelines for Yielding results in litigation). This online portal, presented during a recent meeting with Chief Commissioners, aims to streamline the monitoring of Special Leave Petitions (SLP) and Civil Appeal (CA) proposals, ensuring a systematic adherence to legal timelines.
Detailed Analysis:
1. SAMAY Application Overview: The SAMAY application serves as a comprehensive platform capturing orders from the Hon’ble CESTAT and Hon’ble High Courts, along with the Department’s decisions. It provides real-time information on the status of orders, indicating whether they are under process or awaiting processing at the Commissionerate level.
2. Order Inclusion Process: To add new orders, jurisdictional Commissionerates are required to visit the websites of the Hon’ble CESTAT and Hon’ble High Courts daily. This information is then entered into the SAMAY application, ensuring an up-to-date and accurate record of the pendency of orders.
3. E-Office Integration: Building on previous instructions, all SLP and Civil Appeal proposals to the Board must now be forwarded through e-Office, incorporating the SAMAY ID. This integration streamlines the communication process and enhances the efficiency of legal proposal submissions.
4. User Manual and Support: The article provides a user manual for using the SAMAY application, ensuring that users have comprehensive guidance on its functionalities. In case of any difficulties, Deputy Commissioner Prashant Dalmia, from the Legal Cell at CBIC, can be contacted for assistance.
Conclusion: The launch of SAMAY marks a pivotal moment in the CBIC’s efforts to enhance legal adherence and efficiency. By leveraging technology to monitor and manage legal timelines, the CBIC aims to bring about a positive shift in the resolution of litigation. The integration of SAMAY into the e-Office framework and the user-friendly approach, as outlined in the user manual, signify a commitment to transparency and effectiveness in the legal processes of the Department of Revenue. As the SAMAY application takes center stage, it is anticipated that it will significantly contribute to reducing delays and expediting the resolution of legal matters. For more details, refer to the enclosed user manual and contact Deputy Commissioner Prashant Dalmia for any assistance.
F.No.275/15/2021-CX.8A.
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Legal Cell
‘C’ Wing, 5th Floor, HUDCO-VISHALA Building
Bhikaji Cama Place, R.K. Puram,
New Delhi, Dated 13-12-2023
Instruction
To,
1. All Principal Chief Commissioners/ Chief Commissioners of Customs & GST
2. All Principal Director Generals/ Director Generals of Customs & GST
3. All Principal Commissioners/ Commissioner of Customs & GST
4. All Principal ADGs/ ADGs of Customs & GST
5. <[email protected]>
Sir/ Madam,
Kind attention is invited to the meeting of the Chief Commissioners with the Chairman, CBIC held on 13.12.2023 wherein a presentation on SAMAY (Systematic Adherence and Management of timelines for Yielding results in litigation) application was made by the Legal Cell of the CBIC. In this context, it is informed that SAMAY the online portal for monitoring the proposal of SLP/CA, has been rolled out and can be accessed through DLA website <https://dlacbic.gov.in/samay> for use at Board, Chief Commissioner and Commissioner level.
2. The SAMAY application in brief, captures all the order of the Hon’ble CESTAT as well as Hon’ble High Courts and decision of the Department thereon. At any point of time, it shows the pendency of orders which are either under process at various levels or are awaiting processing at Commissionerate level. Further, for adding new order, the jurisdictional Commissionerate are required to visit the website of Hon’ble CESTAT as well as Hon’ble High Courts on daily basis for downloading orders pertaining to their jurisdiction for entering the same in SAMAY application.
3. In addition to instructions vide F.No.275/06/2022-CX.8A(Pt.I) dated 14.03.2022 and 30.08.2023 (copy enclosed), all SLP/Civil Appeal proposals to the Board shall be forwarded through e-Office indicating SAMAY ID therein.
4. A copy of USER MANUAL for using this SAMAY application is enclosed herewith. However, in case of any difficulty, Sh. Prashant Dalmia, Deputy Commissioner, Legal Cell, CBIC (Mobile No. <9871304996> and email id <[email protected]>) may please be contacted.
Encls: As above
Yours faithfully,
(Prashant Dalmia)
Deputy Commissioner (Legal)
Tel.: 011-26161042
