CBEC

Authorized Economic Operator (AEO) A Privileged Certification for Exporters & Importers

Custom Duty - AEO is a Trade Facilitation Scheme for ease of doing business in light of international development. Holder of this Certificate is Entitled for Privilege, Benefits, Exemption and Relaxation on account of import and export.This certificate is issued for Particular Period after that to be renewed. ...

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“Deeming” – ‘A Legal Fiction’ !- Service Tax – A Case Study

Custom Duty - The point (s) of dispute pertains to levy of ‘service tax’ in respect of a transaction of sale and purchase of Flat in a building complex (in brief, ST). That is a special kind of property, being unit of a building, having peculiar and distinct characteristics; ...

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CBEC: Why should officials cheat & indulge into frivolous litigation

Custom Duty - Rajiv Gupta The moot question is what the worth of the laws in this country is! Are they even worth the paper on which they are printed? The officials indulge into outright cheating & even abuse the beneficiary or issue veiled threats. This is the ground reality & no one seems to be bothered. The […]...

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CBEC Circular to Reduce Litigations – An Overview

Custom Duty - Central Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orders of Supreme Court, High Courts and CESTAT on the various issues relating to Central Excise, Service Tax and Cenvat Credit has been accepted by the department. This is an exercise has been under taken by the B...

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Export Promotion: DGFT & CBEC- Why bureaucracy rejoices in failure of clean administration—Part 2

Custom Duty - In this 2nd part of the article, I bring to the kind notice of the readers that how the DGFT builds in the loopholes in the system to facilitate the unscrupulous exporters. Take the example of an Advance Authorization (AA). ...

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Shri S. Ramesh takes over as Chairman, CBIC

Custom Duty - Shri S. Ramesh takes over as Chairman, Central Board of Indirect Taxes and Customs Shri S. Ramesh, IRS(C&CE:1981) has taken over as Chairman, Central Board of Indirect Taxes and Customs [CBIC], on superannuation of Smt. Vanaja N. Sarna today . Prior to his elevation, he was Member (Administration) in the Board. Shri S. Ramesh began [&...

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CBEC renamed central board of indirect taxes and customs (CBIC)

Custom Duty - With the enactment of the Finance Act, 2018, CBEC is renamed as the Central Board of Indirect Taxes and Customs (CBIC). The change was necessitated due to enactment of the Goods and Services Tax (GST) which has consolidated the multiple Indirect Taxes into one tax....

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Custom Department Appraiser and Wife Convicted in DA Case

Custom Duty - The Special Judge, CBI cases, Chennai has sentenced Shri D.Ramani, then Appraiser, Air Customs Department, Chennai to undergo two years Rigorous Imprisonment in a disproportionate assets case. His wife Smt. R. Vijayalakshmi and other person Sh. Adikesavulu were sentenced to undergo one year RI. A total fine of Rs. 2 lakh was imposed on th...

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GST: How to update Mobile Number & Email of Authorized Signatory

Custom Duty - Article explains Process flow and steps involved for Updating Mobile Number & Email of Authorized Signatory on GST portal www.gst.gov.in of Registered Taxpayer. ...

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Increase in import duty on Chana (Chickpeas) and Masoor (Lentils)

Custom Duty - Government has decided to impose 30% import duty on Chana (Chickpeas) and Masoor (Lentils), with immediate effect.Production of Chana (Chickpeas) and Masoor (Lentils) are expected to be high during the forthcoming Rabi season, and cheap imports, if allowed unabated, are likely to adversely affect the interest of the farmers....

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Bombay HC too stays coercive recovery pursuant to CBEC circular

Uhde India Pvt. Ltd Vs Union of India (Bombay High Court) - The Bombay High Court today (17.01.2013) granted ad-interim stay against coercive recovery pursuant to Circular No. 967/01/2013 – CX, Dated 1st January, 2013 issued by the Central Board of Excise and Customs. ...

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Compensation Received In Exchange For Technical Know-How Is Not Exigible Under Engineering Consultancy.

BE. GELB Consultancy Services v. CCE (CESTAT Chennai) - A transaction in intellectual property (IP) along with the right to manufacture the licensed product is totally different from the technical assistance rendered by an engineer or a firm of engineers; when IP services are brought under the tax net without altering the scope of "Consulting Engineer Se...

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Journey of GST from formulation to implementation completes one year: CBIC Charmian

D.O.No. 1/CH(IC)/2018 - (01/07/2018) - Greetings to all of you on the first GST Day celebrations! Today is an important milestone, when the momentous journey from the GST formulation to implementation has completed a year. It is indeed a privilege to assume office on the eve of the day which is of paramount importance for indirect tax ad...

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CBEC officers should focus on recovery of arrears: CBEC Chairman

DO.No.12/CH(EC)/2018 - (23/03/2018) - As we near the end of the Financial Year 2017-18, I would once again like to reiterate our need to focus on the recovery of arrears. In my review meeting on the status of recovery of arrears, I note that as on 31st January, 2018, there is a total of Rs 11,450 crores of clearly recoverable arrears...

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Weekly newsletter from Chairman, CBEC dated 02/02/2018

DO.No.05/CH(EC)/2018 - (02/02/2018) - The Swachhata Pakhwada concluded on the 31st January 2018. I am sure all of you must have really celebrated this occasion with lots of activities. At the Board level, we concluded the fortnight with the release of a short film which is a compilation of all the Swachhata activities undertaken by vari...

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Standard Operating Procedures on Litigation in Appellate Forums

N.A. - (01/12/2015) - The Standard Operating Procedures for handling litigation in the Supreme Court, High Court and CESTAT has been a long felt need. This Manual of SOP is one of the flagship documents published from the Directorate of Legal Affairs, to streamline handling of litigation in the Department....

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Reg. Safeguard Duty on product HR Coil

G.S.R. 690 (E) - (09/09/2015) - Director General (DG) of Safeguards Recommends Imposition of Provisional Safeguard Duty @ 20%, for a Period of 200 Days for Hot-Rolled Flat Products of Non-Alloy and other Alloy Steel in Coils of a Width of 600 MM OR More; Recommendations of the DG Safeguards to be Examined by the Board of Safeguard...

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Recent Posts in "CBEC"

Authorized Economic Operator (AEO) A Privileged Certification for Exporters & Importers

AEO is a Trade Facilitation Scheme for ease of doing business in light of international development. Holder of this Certificate is Entitled for Privilege, Benefits, Exemption and Relaxation on account of import and export.This certificate is issued for Particular Period after that to be renewed. ...

Read More
Posted Under: Custom Duty |

Journey of GST from formulation to implementation completes one year: CBIC Charmian

D.O.No. 1/CH(IC)/2018 (01/07/2018)

Greetings to all of you on the first GST Day celebrations! Today is an important milestone, when the momentous journey from the GST formulation to implementation has completed a year. It is indeed a privilege to assume office on the eve of the day which is of paramount importance for indirect tax administration in the country, transformin...

Read More

Shri S. Ramesh takes over as Chairman, CBIC

Shri S. Ramesh takes over as Chairman, Central Board of Indirect Taxes and Customs Shri S. Ramesh, IRS(C&CE:1981) has taken over as Chairman, Central Board of Indirect Taxes and Customs [CBIC], on superannuation of Smt. Vanaja N. Sarna today . Prior to his elevation, he was Member (Administration) in the Board. Shri S. Ramesh began [&...

Read More
Posted Under: Custom Duty |

“Deeming” – ‘A Legal Fiction’ !- Service Tax – A Case Study

The point (s) of dispute pertains to levy of ‘service tax’ in respect of a transaction of sale and purchase of Flat in a building complex (in brief, ST). That is a special kind of property, being unit of a building, having peculiar and distinct characteristics; ...

Read More
Posted Under: Custom Duty |

CBEC renamed central board of indirect taxes and customs (CBIC)

With the enactment of the Finance Act, 2018, CBEC is renamed as the Central Board of Indirect Taxes and Customs (CBIC). The change was necessitated due to enactment of the Goods and Services Tax (GST) which has consolidated the multiple Indirect Taxes into one tax....

Read More
Posted Under: Custom Duty |

Custom Department Appraiser and Wife Convicted in DA Case

The Special Judge, CBI cases, Chennai has sentenced Shri D.Ramani, then Appraiser, Air Customs Department, Chennai to undergo two years Rigorous Imprisonment in a disproportionate assets case. His wife Smt. R. Vijayalakshmi and other person Sh. Adikesavulu were sentenced to undergo one year RI. A total fine of Rs. 2 lakh was imposed on th...

Read More
Posted Under: Custom Duty |

CBEC officers should focus on recovery of arrears: CBEC Chairman

DO.No.12/CH(EC)/2018 (23/03/2018)

As we near the end of the Financial Year 2017-18, I would once again like to reiterate our need to focus on the recovery of arrears. In my review meeting on the status of recovery of arrears, I note that as on 31st January, 2018, there is a total of Rs 11,450 crores of clearly recoverable arrears...

Read More

CBEC: Why should officials cheat & indulge into frivolous litigation

Rajiv Gupta The moot question is what the worth of the laws in this country is! Are they even worth the paper on which they are printed? The officials indulge into outright cheating & even abuse the beneficiary or issue veiled threats. This is the ground reality & no one seems to be bothered. The […]...

Read More
Posted Under: Custom Duty |

CBEC Circular to Reduce Litigations – An Overview

Central Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orders of Supreme Court, High Courts and CESTAT on the various issues relating to Central Excise, Service Tax and Cenvat Credit has been accepted by the department. This is an exercise has been under taken by the B...

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Posted Under: Custom Duty |

Export Promotion: DGFT & CBEC- Why bureaucracy rejoices in failure of clean administration—Part 2

In this 2nd part of the article, I bring to the kind notice of the readers that how the DGFT builds in the loopholes in the system to facilitate the unscrupulous exporters. Take the example of an Advance Authorization (AA). ...

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Posted Under: Custom Duty |

Summary of recent Circular by CBEC to reduce Litigation

CBEC Circular No. 1063/2/2018-CX dt 16th Feb 2018 is running into 29 pages covering as many as 63 orders. Most of the issues related to clandestine removal, Cenvat credit, Usage of goods under advance authorization, Refunds, Limitation of time, Valuation etc....

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Posted Under: Custom Duty |

CBEC: The root cause analysis of corruption reveals interpretation: Part 2

Why the Comptroller & Auditor General (CAG) does not raise audit objections or take cognizance thereof even when it is absolutely clear that somebody has indulged into corrupt interpretation to ensure benefit in a very veiled manner. Can the corrupt interpretations be ignored & no action ever taken?...

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Posted Under: Custom Duty |

CBEC: The root cause analysis of corruption reveals interpretation- Part I

The way interpretation is practiced by the miraculous Indian bureaucracy to cheat the Indian citizens in numerous ways on everyday basis. They make a foolish law & then foolishness perpetuates in terms of interpretation to harass the assesses to no end & you may complaint right up to the Cabinet Secretary or the minister but to no avail. ...

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Posted Under: Custom Duty |

Procedure for AEO certification and Benefits of AEO under Customs

AEO is a trade facilitation scheme for ease of doing business in light of international development, holder of this certificate is entitled for privilege, benefits, exemption and relaxation on account of import and export. This certificate is issued for particular period after that to be renewed....

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Posted Under: Custom Duty |

Brief on Drawback Provisions with effect from 01.10.2017

Duty Drawback provisions are made to grant rebate of duty or tax chargeable on any imported / excisable materials and input services used in the manufacture of export goods....

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Posted Under: Custom Duty |

Weekly newsletter from Chairman, CBEC dated 02/02/2018

DO.No.05/CH(EC)/2018 (02/02/2018)

The Swachhata Pakhwada concluded on the 31st January 2018. I am sure all of you must have really celebrated this occasion with lots of activities. At the Board level, we concluded the fortnight with the release of a short film which is a compilation of all the Swachhata activities undertaken by various formations under CBEC. ...

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e-SANCHIT Under Customs – A Brief Note

As part of its “Ease of Doing Business” Initiatives, the Central Board of Excise & Customs (CBEC) has launched e- SANCHIT facility on a pilot basis recently for paperless processing and to facilitate the trading across Borders with ease....

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Posted Under: Custom Duty |

Duty Free Shops Sale of Goods and Display of Prices in Indian Currency

Duty Free Shops (or stores) are retail outlets at Departure or Arrival Terminals of International Airports that stocks a wide range of products and brands in the categories of liquors, chocolates, perfumes and cosmetics, tobacco, fashion accessories and electronics...

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Posted Under: Custom Duty |

GST: How to update Mobile Number & Email of Authorized Signatory

Article explains Process flow and steps involved for Updating Mobile Number & Email of Authorized Signatory on GST portal www.gst.gov.in of Registered Taxpayer. ...

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Posted Under: Custom Duty |

CBEC: Manipulative law & devious interpretation cannot be hallmark of a just taxation regime

The law needs to be transparent & implemented in a just manner & there are no two ways about it. However, the miraculous Indian bureaucracy does not believe in this basic tenet. The law is written in such a difficult manner that the lawmakers in themselves are not clear that what is the true intention […]...

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Posted Under: Custom Duty |

Increase in import duty on Chana (Chickpeas) and Masoor (Lentils)

Government has decided to impose 30% import duty on Chana (Chickpeas) and Masoor (Lentils), with immediate effect.Production of Chana (Chickpeas) and Masoor (Lentils) are expected to be high during the forthcoming Rabi season, and cheap imports, if allowed unabated, are likely to adversely affect the interest of the farmers....

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Posted Under: Custom Duty |

Credit of ST paid by Commission agents under Excise—Why cheat Assessee?

CBEC: Credit of ST paid on Service provided by Commission agents under Excise—Why cheat the assessee? The government of India has absolute right to levy the taxes therefore it is imperative that the taxation provision should be clearly spelt out so that there is no ambiguity & room for distortion & devious interpretation to put ...

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Posted Under: Custom Duty |

Indian Customs and Simplification of Customs Procedures- An Overview

Customs is an authority or tax collection wings are being appointed by the Government in every country for controlling and for collecting of tax on the flow of goods, including live animals and hazardous items into and out of a country....

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Posted Under: Custom Duty |

Self Sealing of Containers by Exporters- Latest Advisory

The Board in its earlier Circular prescribed certain conditions for Self-sealing procedure. 1. Obligation to intimate Jurisdictional Customs Officer The exporter shall be under an obligation to inform the details of the factory or warehouse where container sealing is to be carried out....

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Posted Under: Custom Duty |

e-SANCHIT- Frequently Asked Questions

Login into ICEGATE website using login credentials. II. Access the e-SANCHIT application by clicking on e-SANCHIT link provided in menu III. Upload document by clicking on Upload Documents button....

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Posted Under: Custom Duty |

SWIFT / e-SANCHIT Under Customs – Latest Developments

The Central Board of Excise & Customs (CBEC) has launched e- SANCHIT on a pilot basis from 20th October 2017 for paperless processing, uploading of supporting documents, to facilitate the trading across Borders. The ‘India Customs Single Window’ allows importers & exporters, to lodge their clearance documents onli...

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Posted Under: Custom Duty |

Changes made by Recent notifications issued by CBEC on 13.10.2017

In the backdrop of 22nd meeting of GST Council held on 06.10.2017 a few notifications were issued by the CBEC on 13.10.2017. Here is a draft advisory related to those notifications....

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Benefits of Authorized economic operator certificate

AEO is facilitation scheme i.e. holder of this certificate is entitled for certain privilege, benefits and exemption on account of import and export, In India, AEO certification is Three-Tier AEO (T1, T2, T3). This three tier certification is launched by Indian Customs Circular No. 33/2016 dated 22th July, 2016...

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Posted Under: Custom Duty |

ROSL Scroll generation has been activated

Temporary ROSL Scroll of smaller amounts (10-15 Cr.) to be generated, so that rejections, if any, does not affect major number of SBs / Exporters. One Scroll may be generated for every week starting after last ROSL scroll generation date, latest till May 2017. Drawback Officers to be directed to complete the entire process for a week's fi...

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Posted Under: Custom Duty |

CBEC issues two Service Tax notification with same number

We found two Notification on CBEC website of Same Number i.e. Notification No. Notification No. 13/2017-Service Tax. Both are dated differently and are related to different subject. While one is dated as 12th April, 2017 and other one is dated 13th April, 2017. ...

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CBEC accomplishes Indirect Taxes Collection Target for F.Y. 2016-17

The indirect tax collections (Central Excise, Service Tax and Customs) in FY 2016-17are at Rs 63 lakh crore, which is 22.0% higher than the actual revenue receipts in FY 2015-16. Till March 2017, about 101.35% of the Revised Estimates (RE) of indirect taxes for Financial Year 2016-17 has been achieved....

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Posted Under: Custom Duty |

Direct and Indirect tax updates for 16st March to 31st March 2017

CBDT has vide notification No. 21/2017 released ITR forms for Assessment Year 2017-18 / Financial Year 2016-17. The number of ITR Forms have been reduced from the existing nine to seven forms. The existing ITR Forms ITR-2, ITR-2A and ITR-3 have been rationalized and a single ITR-2 has been notified in place of these three forms. Consequen...

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Posted Under: Custom Duty |

CBEC renamed as Central Board of Indirect Taxes & Customs (CBIC)

FM approves the re-organisation of the field formations of the Central Board of Excise & Customs (CBEC) for the implementation of Goods & Services Tax (GST); CBEC is being renamed as the Central Board of Indirect Taxes & Customs (CBIC), after getting legislative approval...

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CBEC Partner Connectivity Protocol

CBEC Partner Connectivity Protocol – Solution for CBEC field formations managed by Custodians (under the HCCAR, 2009) requiring IT infrastructure and connectivity with CBEC Data Centre...

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Posted Under: Custom Duty |

Central excise demands on Industrial Promotion Subsidy received under PSI 2007

Recently, the central excise department has started issuing SCNs for recover of central excise duty on the Industrial Promotion Subsidy received by assessees in Maharshtra state....

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Posted Under: Custom Duty |

Suggested amendments to improve working of Customs Brokers

Section 146 of The Customs Act, 1962 states that 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 license granted in this behalf in accordance with regulations made in this regard by the Board....

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Posted Under: Custom Duty |

Exemption of Customs Duty On Life Saving Drugs

Department of Revenue had withdrawn custom duty exemption in case of 76 drugs where sufficient indigenous capacity was available and bulk of the requirement was being met from indigenous sources....

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Posted Under: Custom Duty |

Govt not imposed higher import duty on Silk import

Representations were received from the Confederation of Indian Textile Industry (CITI) and from the Federation of India Art Silk Weaving Industry (FIASWI), inter alia, to increase customs duty on import of fabrics, in general, from 10% to 20%....

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Posted Under: Custom Duty |

Measures to Impose higher import duty on steel imports

(a) whether the Government has received any representation seeking imposition of higher import duty on steel imports; (b) if so, the details thereof and the reasons therefor; and (c) the action taken by the Government thereon?...

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Posted Under: Custom Duty |

Inter-linking provisions in Customs, Central Excise & Service Tax

Inter-linking provisions in Customs Act, 1962, Central Excise Act, 1944 & Finance Act, 1994. Introduction You might have noticed that at times, a statute may have certain provisions, which borrow provisions from other statutes. At times, borrowed provisions of other statutes may be specifically mentioned in the borrowing provision. So...

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Posted Under: Custom Duty |

Organizational Set Up of CBEC after Cadre Restructuring

The Central Board of Excise and Customs is headed by Chairman and consists of six members. The details of Member (CBEC) are as under:-...

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Posted Under: Custom Duty |

Invoice System Under Central Excise

As per rule 11(2) of the Central Excise Rules, 2002, an invoice should necessarily contain the registration number, address of the concerned Central Excise division, name of the consignee, description, classification, time and date of removal, mode of transport, vehicle number (if any), rate of duty, quantity and value of goods and the du...

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Posted Under: Custom Duty |

CBEC Notifications /Circulars/ Instructions on Search, Seizure & Arrest

This article compiles Important Notifications/Circulars/ Instructions on Search, Seizure and Arrest [Central Excise, Customs And Service Tax] at one place....

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Posted Under: Custom Duty |

All about Remission of Central Excise duty

In this E-book, attempts have been made to explain about Remission of Central Excise Duty. It is expected that it will help departmental officers in their day to day...

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Posted Under: Custom Duty |

Registration under Central Excise Law

Manufacturers' of excisable goods or any person who deals with excisable goods with some exceptions, or Importer of goods, who wants to pass on CENVAT Credit on imported goods, are required to get the premises registered with the Central Excise Department before commencing business...

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Posted Under: Custom Duty |

Legal Provisions for Import of Pneumatic Tyres for Automotive Vehicles

In this article, attempts have been made to explain about Import of Pneumatic Tyres for Automotive Vehicles (including used Tyres, Retreaded Tyres and Waste Tyres). ...

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Posted Under: Custom Duty |

CBEC reduces/ eliminates print-outs for customs clearance

Ease of Doing Business further enhanced for the Importers and Exporters by reducing/eliminating physical print-outs/paper documents for customs clearance;...

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Posted Under: Custom Duty |

Infrastructure Cess (IC) on Motor cars & other motor vehicle

The Union Government in the Finance Bill, 2016 imposed a new Cess as a duty of excise to be called “Infrastructure Cess”. The Infrastructure Cess has been levied on certain goods specified in the Eleventh Schedule of the Finance Act, 2...

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Posted Under: Custom Duty |

Compliance for Import of Livestock & Livestock Products

The import of livestock and livestock products into India is regulated by the Livestock Importation Act, 1898 as amended. The objective of this Act and the notifications/orders issued therein is to regulate the import of livestock and livestock products in such a manner that these imports do not adversely affect the country‘s human and ...

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Posted Under: Custom Duty |

Material Safety in handling, examination & storage of chemicals

Attempts been made to make officers aware about Material Safety Data Sheets and their utility at the time of handling, examination and storage of various chemicals, which will also help in proper classification of chemicals under Customs Tariff....

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Posted Under: Custom Duty |

Compliance For Import/Export of Ammonium Nitrate

Ammonium Nitrate is one out of 14 precursor chemicals commonly used by terrorist group to manufacture IEDs. Therefore, its import and export is monitored under WCO Programme Global Shield to prevent it falling into hands of terrorist or such organization....

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Posted Under: Custom Duty |

Concept of Revision Application in Indirect Taxes

Revision Application Unit of the Department of Revenue, Ministry of Finance, Government of India deals with the Revision Applications filed before Central Government in specified Customs and Central Excise matters under section 35 EE of Central Excise Act, 1944 and section 129 DD of Customs Act, 1962...

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Posted Under: Custom Duty |

Classes, Appointment of officers of Customs & Central Excise

It is essential that officers working in various wings of Customs, Excise and Service tax department remain aware of legal provisions relating to their appointment, powers and functions under three main tax laws dealing with in-direct taxes, namely, Customs Act, 1962; Central Excise Act, 1944 and the Finance Act, 1994....

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Posted Under: Custom Duty |

HS Code, CAS Code & UN Code & relevance to Custom Work

HS Codes (Harmonized System Codes)- The Custom Tariff in most of the countries of the world is based on the Harmonized Commodity Description and Coding System (HS). It is an internationally standardized system of names and numbers for classifying traded products. It has been developed and maintained by the World Customs Organization (WCO)...

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Posted Under: Custom Duty |

Summons under Customs, Central Excise & Service Tax Laws

A successful investigation is substantially dependent on a good interrogation and recording of statements to convert the findings into admissible evidence. The process involves questioning a suspect or a witness to seek information leading to solution of a case of evasion being investigated. ...

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Posted Under: Custom Duty |

Panchnama in Customs, Excise & Service tax proceedings

If any officer is interested in preparing E-book on any topic relating to Customs, Central Excise or Service Tax, he may forward the E-book prepared by him to the Email addresses mentioned above. After necessary vetting, we will include the same in our E-book library for benefit of all Departmental officers and name of the officer who has...

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Posted Under: Custom Duty |

Appeals Before Commissioner (Appeals) in Excise /Customs/Service Tax

In the Indirect Taxation, both assessee and department have been conferred with a right of two or three stage appellate remedies. Against the orders passed by the officers who are lower than the rank of Principal Commissioner of Central Excise/Customs/Service Tax or Commissioner of Central Excise/ Customs /Service Tax, the first appeal li...

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Posted Under: Custom Duty |

7 steps for implementation of Sevottam in Indirect Taxes

The word Sevottam is a combination of two Hindi words: Seva (Service) and Uttam (Excellent). It means Service Excellence, emphasizing the idea of Service. It symbolizes the change in mindset within the Government, from administration and control to service and enablement....

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All about Filing of Appeal before CESTAT Forms Part-IV

In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given....

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Posted Under: Custom Duty |

All about Concept of Call Book in Indirect Taxes

In this E-book, attempts have been made to explain Concept of Call Book in Customs & Central Excise Department. It is expected that it will help departmental officers in their day to day work....

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Posted Under: Custom Duty |

Interrogation under Customs Act 1962 and allied Acts

Customs authorities are empowered to investigate offences under the Customs Act and allied acts and in connection with the investigation, exercise powers conferred under relevant sections of the Customs Act 1962 and such allied Acts. ...

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Posted Under: Custom Duty |

All about Filing of Appeal before CESTAT: Circulars-Part III

Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document. If you notice any errors, the same may be brought to the notice to the NACEN, RTI, Kanpur on the Email address: rtinacenkanpur@yahoo.co.in. This may not be a perfect E-book. If you have any suggestion...

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Posted Under: Custom Duty |

All about Integrity in Customs department of India

Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document. If you notice any errors, the same may be brought to the notice to the NACEN, RTI, Kanpur on the Email addresses: rtinacenkanpur@yahoo.co.in or goyalcp@hotmail.com (Email address of ADG, NACEN, RTI, K...

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Posted Under: Custom Duty |

Classification, Labelling & Transport of Hazardous Goods

All precursor Chemicals for IEDs (except Urea and Calcium Ammonium Nitrate) are considered to be hazardous chemicals. In the United Nations, all work related to Hazardous Material is dealt by the Committee of Experts under the UN Economic and Social Council (ECOSOC). Under the Committee of Experts, following two sub­committees have been ...

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Posted Under: Custom Duty |

Deterrent Action against tax evaders under Central Excise laws

To deal firmly with the problem of planned and deliberate non-compliance of tax laws, and put in place deterrent provisions to discourage default, concept of deterrent Action against Tax Evaders was inserted under Central Excise Laws...

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Posted Under: Custom Duty |

E-Book on Identification of Precursor Chemicals

In this E-book, attempts have been made to explain as to how to Identify Precursor Chemicals. It is expected that it will help departmental officers in their day-to-day work....

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Posted Under: Custom Duty |

All about Filing of Appeal before CESTAT- PART II

In this E-book, attempts have been made to explain about the Filing of Appeal before CESTAT. It is expected that it will help departmental officers in their day to day work....

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Posted Under: Custom Duty |

Appointment of Adjudicating Authorities for SCNs issued by DGCEI / DRI/ Field Commissionerates

Note: 1. In this E-book, attempts have been made to explain about the Appointment of Adjudicating Authorities for the show cause notices issued by DGCEI/ DRI/ Field Commissionerates. It is expected that it will help departmental officers in their day to day work. 2. Though all efforts have been made to make this document error […]...

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Posted Under: Custom Duty |

A Brief on Duty Exemption In Indirect Taxes

The Central Excise Tariff Act, 1985 prescribes rate of duty which is called as Tariff Rate or statutory rate of Duty. Since this rate is fixed by an Act of the parliament, any change in the rate of duty upward or downward, which government may consider on any excisable goods to achieve varied socio economic objectives, shall require appro...

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Posted Under: Custom Duty |

All about 100% Export Oriented Unit Scheme

Article discusses Basic features and Objectives of EOU Scheme; Incentives /Facilities available to EOUs,Setting up an EOU;Minimum Investment Criteria; Concept of Unit Approval Committee (UAC); Procedure for approval of an EOU; Sector Specific Requirement for approval as an EOU....

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All about Indirect Tax Dispute Resolution Scheme, 2016

Nature of Dispute covered under Indirect Tax Dispute Resolution Scheme, 2016: A dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1.3.2016....

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Posted Under: Custom Duty |

All about Single Window Concept in Indian Customs

Indian Customs has introduced the concept of single window for the clearance of import and export goods. In simple terms, Single Window essentially means providing a common platform to import or export trade to meet requirements of all regulatory agencies...

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Posted Under: Custom Duty |

Compounding of Offences under Indirect Tax Laws

To prevent litigation and encourage early settlement of disputes, the Government introduced a scheme in year 2005 providing for compounding of offences against payment of compounding amount. Initially, it was extended to offences under Customs Act, 1962 and Central Excise Act, 1944. In the year 2012, it has been extended to offences under...

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Posted Under: Custom Duty |

Abbreviations commonly used in Customs, Central Excise & Service Tax

In this E-book, attempts have been made to tabulate commonly used abbreviations in the Customs and Excise Department. It is expected that it will help the new entrants into the service. Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document....

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Posted Under: Custom Duty |

All about Bill of Lading/ Airway Bill

n today‟s environment, where the volume of the goods being imported or exported is continuously increasing, the number of Customs officers to deal with such goods has remained same or decreased. Now, a Customs officer,no longer, has liberty to hold the goods for long time or to subject every consignment of imported /exported goods for d...

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Posted Under: Custom Duty |

Summary of Performance Audit on Cenvat credit scheme.

We observed instances of non-submission of various prescribed returns by the assessees. Non-submission of returns would hinder the department’s ability to verify the duty paid by assessees, correctness of valuation, availing of Cenvat credit, ...

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Posted Under: Custom Duty |

CBEC relaxes norms for recovery of confirmed demands

The Circular further provides that in cases where demand is confirmed by Hon’ble CESTAT or Hon’ble High Court recovery proceeding may be initiated after a period of sixty days from the date of the order provided that no stay is in operation. ...

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Posted Under: Custom Duty |

Survey claims Attitudinal change in CBEC senior functionaries

Tax payers Survey got conducted by Central Board of Excise & Customs (CBEC) for garnering a feedback on impact that reforms undertaken during the last two years; Responses showed that 45% of the respondents saw an attitudinal change in senior functionaries (Commissioner level and above); and 51% acknowledged an improvement at the ground l...

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Posted Under: Custom Duty |

Major Take Aways from Annual Conference of Tax Administrators

The take-aways from the Conference on the CBEC side are:- 1. Need for preparation for roll-out of GST with focus on IT and increased capacity building through training of officers. 2. Need to focus on Dispute Resolution: Identify 20 topmost litigated issues and examine from policy perspective whether any intervention is required....

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Posted Under: Custom Duty |

People should not fear tax administrators: PM

PM encouraged the officers for a free and frank exchange of ideas during the Rajasva Gyan Sangam. He stressed that while there should be respect for the rule of law among all citizens, and even fear of the long arm of the law for those who evade taxes, people should not fear tax administrators. ...

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Posted Under: Custom Duty |

PM to inaugurate 2 day Annual Conference of CBDT & CBEC

Prime Minister to inaugurate the two day Annual Conference of Tax Administrators 2016 on 16th June, 2016 in the national capital; For First time that two Revenue Boards i.e. CBDT & CBEC are holding the Conference simultaneously;...

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Posted Under: Custom Duty |

Integrated Central Excise and Service Tax Audit Manual 2015

As you are aware, the existing Central Excise Audit Manual and Service Tax Audit Manual were last updated in 2008 and 2011 respectively. Over the years the Central Excise and Service Tax statutes have undergone many changes and there have been regular feedback from field formation on the shortcomings in the existing audit manuals. ...

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Posted Under: Custom Duty |

TARC Recommendations in four Reports submitted to Government

The Tax Administration Reforms Commission (TARC) headed by Dr. Parthasarathi Shome submitted its report in four volumes containing a total of 385 recommendations that pertain to Central Board of Direct Taxes (CBDT) and 201 recommendations that pertain to Central Board of Excise and Customs (CBEC). ...

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Posted Under: Custom Duty |

Tax on Services Provided by way of Assignment of Spectrum

One of the issues raised by the telecom service providers (TSP) was whether Service Tax is payable, on instalments due after 1.4.2016, for spectrum assigned/auctioned to them in the past. It has been clarified that service tax payable, whether in full upfront or in instalments, for assignment of right to use such spectrum has been exempte...

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Posted Under: Custom Duty |

CBEC launches Single Window Trade clearances (SWIFT)

The Customs SWIFT enables importers/exporters to file a common electronic ‘Integrated Declaration’ on the ICEGATE portal. The Integrated Declaration compiles the information requirements of Customs, FSSAI, Plant Quarantine, Animal Quarantine, Drug Controller, Wild Life Control Bureau and Textile Committee and it replaces nine separate...

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Posted Under: Custom Duty |

Download latest ER1 and ER3 offline utility

In case of any difficulty with the normal download utilities, Assessees can also download the latest ER1 and ER3 offline utility from the site centralexcisechennai.gov.in or by clicking on the following link AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX Download Utilities Download ER1 Return Excel Utility  Updated as on 05-04-2016 Downloa...

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Posted Under: Custom Duty |

15 Steps taken by Govt. for welfare of indirect tax payers

1. Establishment of 24X7 customs clearance facility in 17 airports and 18 seaports. 2. Customs Single Window Clearance Project for faster customs clearance. 3. Implementation of e-BRC (BRC-Bank Realization Certificate) module...

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Posted Under: Custom Duty |

TARC committee recommendation Status related to CBDT & CBEC

Recommendation -Prefilled tax returns should be provided to all individuals. The taxpayer will have the option to accept the tax return as it is or modify it. In either event, the filing process would be completed with the submission of the tax return electronically....

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Posted Under: Custom Duty |

Special Valuation Branch Under Customs Law

You are aware that the ‘Special Valuation Branch was created as institution specialising in investing transactions involving relationship between foreign supplier and importer or those involving other special circumstances surrounding the sale of imported goods, both of which a bearing on the assessable value. ...

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Posted Under: Custom Duty |

Abbreviations used in Customs, Central Excise and Service Tax

A AAI : Airport Authority of India AAR : Authority for Advance Ruling AC/DC : Assistant Commissioner/Deputy Commissioner ACAO : Assistant Chief Account Officer ACES : Automation of Central Excise and Service Tax ACES-CFC : ACES Certified Facilitation Center ACP : Accredited Client Programme ACC : Air Cargo Complex AD /DD : Assistant Direc...

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Minor Change in Service Tax had Major Impacts on Clients

Through this article we would like to bring to the kind attention of all my professional friends about a small change made by Government at the time of announcement of Financial Budget (No. 2) 2014, which went unnoted by my friends and various companies, of which include listed companies as well....

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Service Tax- Concept of Service

The meaning of the term ‘service’ is very important from the point of view of both assessee as well as department. This is the first place of reference in case any dispute comes up; this is the basis of taxability of any activity....

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Posted Under: Custom Duty |

Introduction to Service Tax in Brief

Budget 2012 has ushered a new system of taxation of services, which is also popularly known as Negative list. The new changes are a paradigm shift from the existing system, where only services of specified descriptions were taxed. Old scheme (before 30.06.2012) levied tax on 119 prescribed services and every service has a unique code, but...

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Posted Under: Custom Duty |

Digital Signature mandatory from 01.01.2016 for filing Customs documents through Remote EDI System

Registration Module : To capture the Digital Signature and update the KYC details a new Registration module is likely to be started. Please visit the New Registration Advisory and New Registration Demo under downloads section on ICEGATE home page. Digital Signature : Use of Digital Signature for filing of documents through ICEGATE has bee...

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Posted Under: Custom Duty |

Measure taken by govt to enhance revenue collection and Ease Tax Compliance

A number of legislative measures were introduced through the Finance (No.2) Act, 2014 and similarly, Finance Act, 2015 to promote growth, investment, manufacturing and job creation. These are expected to improve ease of doing business, bring about clarity in tax laws, and resolve disputes....

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Posted Under: Custom Duty |

5 initiative of CBEC to Facilitate Trade and to Resolve Disputes

(1) The threshold limit before which appeals are not to be filed by the department in CESTAT (Tribunal) and High Courts has been raised to Rs 10 lakhs and Rs 15 lakhs respectively. (2) Withdrawal of all cases in High Court and CESTAT where there is precedent Supreme Court decision, against which no review contemplated. ...

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Posted Under: Custom Duty |

53 Issues in Central Excise and Decision Taken on them by Department

B1- Hyderabad Zone- Assessment and Valuation-Non-adoption of Section 4A-Valuationof Goods-Clearances made to Depots by Cement Manufacturers:- Issue: Cement in packaged form has been notified under Section 4A of the Central Excise Act, 1944 with effect from 17.3.2012. The assessee affixes a label on the bags removed to its depots clearly s...

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Standard Operating Procedures on Litigation in Appellate Forums

N.A. (01/12/2015)

The Standard Operating Procedures for handling litigation in the Supreme Court, High Court and CESTAT has been a long felt need. This Manual of SOP is one of the flagship documents published from the Directorate of Legal Affairs, to streamline handling of litigation in the Department....

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Arrest Limit increased in case of outright smuggling or mis-declaration of baggage

In cases of outright smuggling or mis-declaration of baggage, the limits regarding value of offending goods have been revised from Rs. 5 lakh to Rs. 20 lakh. As in the past, there shall be no lower limit for arrest and prosecution in the cases of smuggling of fake Indian currency notes, arms, ammunitions and explosives and endangered spec...

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Posted Under: Custom Duty |

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