Circular No. 715/31/2003-CX
19th May, 2003

F.No. 213/24/2001-CX-6
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Central Board of Excise & Customs

Subject: – Provisional Assessment -use of Provisional Assessment Monitoring Systems (PAMS) Software  – regarding.

As you are aware, a software has been developed for monitoring of Provisional Assessment cases namely, Provisional Assessment Monitoring Systems (PAMS) which operates on a central server to be accessed by the officers authorized in this behalf.  This software was launched on 8th November, 2002 and the Directorate General of Systems has also communicated the procedure to use this software to all Commissionerates and Divisions. This software is designed to capture the details of new Provisional Assessment cases.  Simultaneously it was requested by DG (Systems) that the details of all pending provisional assessments should also be entered on the system so that a proper monitoring system can be evolved.  Reportedly, many Commissionerates have not given adequate priority to this work and the data of all pending and new provisional assessments is incomplete. 

2. The matter has been examined by the Board.  Accordingly, Board desires that in future no provisional assessment shall be permitted by any officer without entering the required details on the system and getting the unique identifier number generated by the system.  Once the requisite details are entered in the system, it shall generate a unique identification number and a draft sanction letter.  This draft sanction letter generated by the system may be taken as a reference and suitable amendments if needed, may be made by the field officer. However, whenever amendments are made intimation thereof detailing the nature of amendment may be sent to ADG (Systems), South Zone, Chennai so that on the basis of such feedback received from the field formations, the standardization of sanction letters can be taken up.  It is reiterated that in all sanction letters, the unique identifier number generated by the system should be quoted invariably.

3. Board also desires that the jurisidictional Commissioners of Central Excise should ensure that  the details of all pending provisional assessments in their jurisdiction are entered  on the system by 31st July, 2003 positively.  It may be noted that for entering future cases in the system, it is not necessary that entry of all past cases should be completed. Therefore there should not be any problem in ordering new Provisional assessment cases.  Board further desires that DG (Systems) shall monitor the task of entering the details of past provisional assessment cases and report to the Board regarding the deficient Commissionerates by 15.7.2003. Board further desires that Chief Commissioners should also monitor the performance of the Commissioners under their jurisdiction in this regard and ensure that the instructions in this regard are adhered to without fail.

4. Suitable instructions may be issued to field formations.

5.  Receipt of the same may be acknowledged.

6.  Hindi version will follow.

Vijay Mohan Jain
Under Secretary to the Govt. of India

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