F.No.390/Misc./163/2010-JC Reduction of Government litigation – providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court – Regarding – In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act,1994 and Section 131BA of the Customs Act, 1962 the Central Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court:
Section 253 Of The Income-Tax Act, 1961 – Appellate Tribunal – Appeals To – Instructions Regarding Standard Operating Procedure On Filing Of Appeals To ITAT Under Section 253 And Related Matters. INSTRUCTION NO. 08/2011 [F NO. 279/MISC./M- 43/2011-ITJ], DATED 11-8-2011 With a view to streamline the process of filing appeals to ITAT and in suppression of the existing Instructions on the subject in general, and Instruction No. 1274 dated 10-8-1979, Instruction No. 1353 dated 9-9-1980, Instruction No. 1387 dated 3-3-1981, Instruction No. 1493 dated 18-11-1982, Instruction No. 1570 dated 4-7-1984, Instruction No. 1894 dated 16-6-1992, and Instruction No. 1921 dated 23-1-1995, in particular, the following Instructions are issued herewith for compliance by all concerned:
In order to bring excellence by promoting and enhancing the development of professional expertise in Customs administration, suggestions were called from Chief Commissioners and DGs. The Board received a large number of suggestions for bringing excellence in Customs administration. All these suggestions were discussed in full Board Meeting on May 4, 2011 and a number of plans and schemes were approved. One of the approved programs is institution of an annual award for officers and trade to encourage knowledge acquisition and capacity building. The award shall be given at national level as well as at zonal level (both at Chief Commissioner and Director General Level).
CBEC solicits views, comments and suggestions on draft ‘On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011’ from the trade and industry associations, departmental officers and others. The views, comments and suggestions to the draft Regulations may please be sent, latest by 16th August, 2011, to Director (Customs), Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, Room No.227-B, North Block, New Delhi – 110001 or at Fax No. (011) 23092173 or at e-mail I.D.: dircus@nic.in
I am directed to say that officers as per the enclosed lists are being considered for promotion to the grade of Chief Commissioner of Income Tax, CBDT. You are therefore requested to kindly obtain the options for posting, if any, from the concerned officers on their promotion to the grade of CCIT and to forward the same to Database Cell by E-mail at www.dbe.cbdt@incometaxindia.gov.in and also by Speed Post latest by 02.08.2011.
Conditions for allowing provisional assessment. — Where an importer or an exporter, as the case may be, is unable to make self-assessment and makes a request in writing to the proper officer for provisional assessment or the proper officer on account of any of the grounds specified in sub-section (1) of section 18 of the Customs Act, 1962 (52 of 1962), is not able to verify the self-assessment or make re-assessment of the duty on the imported goods or the export goods, as the case may be, he shall make an estimate of the duty that is most likely to be levied (hereinafter referred to as the provisional duty). If the importer or the exporter, as the case may be, executes a bond in an amount equal to the difference between the duty that may be finally assessed or re-assessed and the provisional duty and deposits with the proper officer such sum not exceeding twenty per cent of the provisional duty, as the proper officer may direct, the proper officer may assess the duty on the goods provisionally at an amount equal to the provisional duty.
More than Rs. 20000 crore of tax demand is stayed by the courts/ITAT. Our counsels should be advised to get the stays vacated or ensure early hearings by brining the direction of the Supreme Court in the Vodafone case to the taxpayer to pay 25% of the disputed taxes and provide bank guarantee for the remaining, thereby endorsing the principle that stay of recovery in litigated matters should not be the norm, to the notice of the concerned court/ITAT.
Shri Rabindra kumar B. Adhikari Vs Mr. Thothar (CIC) The PIO replied that the information sought by the applicant pertains to the third party and no public interest will be served in the disclosure. In accordance with Section 11 of the Act, a reference was made to the third party i.e., Sunitha Choudhury to make submission in writing or orally whether the information may be disclosed or not. The third party vide letter dated 25/10/2010 has strongly opposed to give any information to the applicant. Therefore, in accordance of sub section (3) of Section 11 of the RTI Act, 2005, the information is denied.
F. No.A-22013/07/201 1-Ad.II Please refer to Board’s Order No.123/2011 dated 22.06.2011 vide which officers in the grade of Deputy/Assistant Commissioner of Customs & Central Excise were transferred in AGT-201 1. In terms of the said Order, all the officers so transferred were to be relieved by their respective controlling officers by 27.06.2011 from their present charge to enable them to join their new place of posting. The Chief Commissioners/Directors General were also requested to send a compliance report by 01.07.2011.
Attention is invited to Notification No.74/2005-Customs (N.T.) & 75/2005-Customs (N.T.) both dated 30.8.2005 under Import Manifest (Aircraft) Regulations, 1976 and Export Manifest (Aircraft) Regulations, 1976, as amended, respectively. The former notification mandates that passenger manifest shall be delivered electronically within 15 minutes of the closure and departure of flights from the originating station while the latter notification requires that the passenger manifest shall be delivered electronically to Customs three hours before the departure of the flight.
