TIOL-DDT 175 · the untouched capture
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<html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 175</font><br> 09 08 2005<br> Tuesday</b></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>Export documentation – Board abolishes various declarations</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As the Board has been told that several declarations are causing inconvenience, delays and additional costs, based on the recommendations of an expert committee, Board has decided to abolish a number of declarations with regards to exports. <b>The following declarations are abolished</b> <br> <br> <b>1. Exports under Drawback Scheme:- <br> </b><br> a. availing/non-availing of the rebate of duty under Rules 18 & 19 of the Central Excise Rules, (<b>There is no rebate under Rule 19 Sir)</b><br> b. the goods manufactured/ not manufactured and exported against an Advance License, <br> c. the goods not manufactured or exported after availing of the facility under DEPB scheme, <br> d. the present market value of goods, <br> e. the export value of goods being not less than the total value of imported materials used in the manufacture of such goods, <br> f. the market price of export goods being not less than the drawback amount being claimed, <br> g. the drawback being claimed is more than 1% of FOB value/less than 1% of the FOB value but more than Rs. 500 against the shipping bill, <br> h. the payment of duties in respect of containers, packing materials or other materials used in the manufacture and packing of export products and the goods being exported under bond or claim for rebate of duty<br> <br> <b>2. Exports under DEPB Scheme</b><br> <br> a. not claiming the benefits- under Engineering Products Export (Replenishment of Iron and Steel Intermediates) Scheme and duty drawback, <br> b. conversion of DEPB Shipping Bill into Drawback/DEEC Shipping Bill and of credit in respect of additional duty debited from DEPB, <br> c. the fact of goods being exported under DEPB Scheme, <br> d. the present market value of goods, <br> e. DEPB benefits being claimed not exceeding 50% of the present market value of export goods, <br> f. usage of preservatives in export products and export products having been obtained from aqua culture sources.<br> <br> <b>3. Export under DEEC/ DFRC Scheme</b><br> <br> + export goods corresponding to the goods specified in DEEC Licence and availing /non-availing of benefits under Rule 191-A and 191-B of the Central Excise Rules, 1944. <b>(The Central Excise Rules 1944 no more exist, less so Rules 191A and 191B) </b><br> <br> <b>4. Non EDI Stations: All declarations except the following are abolished and these will also be required only till these stations are brought under EDI</b><br> <br> a. the goods manufactured/ not manufactured and exported against an Advance Licence, <br> b. the goods not manufactured or exported after availing the facility under the DEPB scheme <br> c. not claiming the benefits under duty drawback for exports under DEPB <br> d. the declaration about export goods corresponding to the goods specified in DEEC Licence.<br> <br> <b>Simplification CBEC style!</b><br> <br> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2005/cuscir05_034.htm">CIRCULAR NO. 34 /2005-Cus, Dated : August 5, 2005</a></font></p> <p align="justify"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>CESTAT PENDENCY - INTERESTING FACTS</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As on 1st July 2005, there are 33624 cases pending in the CESTAT with Mumbai Bench contributing to more than 50% at 17533 cases pending. While there are about 5000 cases each pending in Delhi and Chennai, the least pendency is in Kolkotta with 2227 cases while Bangalore has a pendency of 3459. 118 cases are more than ten years old while the oldest case pending relates the year 1988 – a good seventeen years old.<br> <br> There are 780 Service Tax cases pending in various benches of the Tribunal and 4628 stay applications pending. <br> <br> There are four posts of Members lying vacant against the sanctioned strength of 21 and this is a good 20%. Departmental officers on the verge of retirement selected for appointment as member of the Tribunal are not prepared to sacrifice the frills of office till the last day and will join the Tribunal only a few days before their retirement from Service. May be; the maximum age for appointment as <b>member should be 55</b> so that a member will have seven years service as a member and not two years now. This will attract better and younger officers to the Tribunal instead of it being seen as a parking lot for retiring officers.<br> <br> May be if these vacancies are immediately filled and four more posts are created, the entire pendency can be cleared in less than a year and then we can have the ideal situation of Tribunal orders coming within six months of appeal. In the department, they have created so many posts of Commissioners (Appeals), that many of these Commissioners hardly have any appeals to decide. Should there be a problem in filling up the vacancies in the Tribunal and adding a few more posts?<br> <br> <font color="#006633"><b>Vacancies in High Courts and Supreme Court</b></font><br> <br> If you look at the position in our High Courts, the situation in our Tribunal is all rosy. There are <b>33,79,033 cases</b> pending in various High Courts. Yes! More than Thirty Lakhs! The Law Minister informed Parliament yesterday that there are 134 vacancies of High Court Judges and the Government has received only 86 proposals. <br> <br> In the Supreme Court there are three vacancies and four more judges will retire by December and the Government has not received any proposal from the Chief Justice for appointment. <br> <br> Is there any meaning for a judgement delivered after twenty years?<br> <br> <font color="#006633"><b>National Tax Tribunal</b></font><br> <br> Do you remember the much hyped NTT Bill? It was referred to a Select Committee of Parliament and that Committee has not found the NTT a very viable idea. The Committee observed that the NTT would entail huge expenditure and the writ jurisdiction of the High Courts will continue resulting in simply creating another layer of litigation. The Committee suggested setting up of additional benches in high courts which could be manned by judges specialising in tax matters. The Committee further suggested that Government as a litigant should gear up in a better way.<br> <br> <b><font color="#FF6666">Until tomorrow with more DDT<br> <br> Have a nice day. <br> <br> Mail your comments to </font></b><a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p> </body> </html>