TIOL-DDT 18 · 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><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b><font color="#0000CC" size="3">TIOL-DDT 18</font><br> 27 12 2004<br> Monday</b></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>End of textile quota regime - no need of quota certificate</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>WITH</b> the end of quota regime for export of textiles to EU & USA from 1-1-2005, the Board now instructs the filed customs formations that exports of textiles and readymade garments destined for quota countries may be allowed without quota certificates on or after 1-1-95. <br> <br> <a href="http://taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2004/cusinstruct.htm">See Board Letter F. No. 450/135/2004-Cus-IV dated 23-12-2004</a><br> </font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>Customs Officers at all sea ports and air ports to be open on 1st and 2nd January, 2005</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Based on a request from the Apparel Export Promotion Council to keep the customs offices opened on 1st and 2nd January, in anticipation of heavy rush, without charging overtime, the Board has generously issued a circular that all customs offices at sea ports and air ports will be open on 1st and 2nd January, 2005 without charging overtime.<br> <br> While this noble gesture of the Board in getting officers to work on the New Year Day is laudable, DDT brings to the notice of the Board such a decision had been taken nearly three years ago. Board had vide circular no. 5/2002-Cus dated 17-1-2002 instructed that the practice of collection of overtime fee for the officers posted at the gates is discontinued and the customs would work 24 hours a day 7 days a week and 365 days a year. Has the Board forgotten about this <b>24 x 7 x 365?</b> </font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Can CESTAT remand case to the Assistant Commissioner?</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> As per Section 35C of the Central Excise Act, the Tribunal may pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or <b>may refer the case back to the authority which passed such decision or order.</b> Section 129B of the Customs Act is identically worded. It is often found the Tribunal remands cases to Assistant Commissioner/Deputy Commissioner who are not the authority which passed the order before the Tribunal. <b>TIOL is carrying in our guest column today an interesting story on remand.</b> Commissioner (Appeals) remanded a case to the Assistant Commissioner. Department took the matter in appeal to Tribunal arguing that Commissioner (Appeals) has no power to remand. Tribunal agreed and remanded the case back to the Assistant Commissioner. Where was the litigation and who won? If the revenue was to take the matter to the Tribunal to get the case remanded to Assistant Commissioner to whom the case was already remanded, what is our litigation all about. <br> <br> A case reaches the CESTAT from an order passed by a jurisdictional Commissioner or a Commissioner (Appeals). The Commissioner (Appeals) passes his order on an appeal from an order of Assistant Commissioner/Deputy Commissioner/Joint Commissioner/Additional Commissioner. Once the Commissioner (Appeals) passes an order, the order of the lower authority does not exist and gets merged with the order of the Commissioner (Appeals). So the Tribunal can remand the case back to the Commissioner (Appeals) and not Assistant Commissioner/Deputy Commissioner. The law also provides for only sending the case back to the authority which passed the order under appeal.<br> <br> However the Income Tax Appellate Tribunal appears to have this power to remand to the Original Adjudicating Authority. Section 254(1) of the Income Tax Act reads, "The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard pass such orders thereon as <b>it thinks fit.</b>" This perhaps gives the ITAT the power to remand to an authority lower than Commissioner (Appeals) but the CESTAT does not seem to have such powers.<br> <br> <font color="#FF0000"><b>Our Tax problems pale into insignificance compared to the tragedy faced by the victims of the killer quake. DDT shares the agony of the unfortunate victims.<br> <br> Until tomorrow with more of DDT</b></font><br> </font> </p> </body> </html>