TIOL-DDT 2763 · the untouched capture
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<p><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2763</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
12 01 2016 <br>
Tuesday</font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Customs - Payment of duty for warehousing u/s 49</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>SECTION </strong>49 of the Customs Act reads as: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#CED0E1" span="span"><strong>Section 49. Storage of imported goods in warehouse pending clearance.</strong> - Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time, the goods may, pending clearance, be permitted to be stored in a public warehouse, or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of this Act, and accordingly the provisions of Chapter IX shall not apply to such goods.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">Is the importer liable to pay duty on the goods permitted to be stored in the warehouse under Section 49? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a recent meeting of the Permanent Trade Facilitation Committee of JN Customs, this issue was raised: </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">JNCH is insisting for payment of duty deposit for allowing bonding u/s 49 whereas plain reading of Section 49 does not prescribe any such condition. Section 49 involves storage of cargo in Customs Bonded Warehouses in case of dispute/testing requirement etc. during assessment stage. This helps the trade to avoid demurrage and detention charges. Hence bonding u/s 49 be permitted without insisting on duty deposit . </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department replied:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The permission for warehousing under Section 49 is a temporary one and there is a specific exclusion of provisions covered under Chapter IX i.e. Warehousing procedures for goods warehoused under Section 49 and </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">since the Govt. revenue is to be secured, the request for warehousing u/s 49 of fresh imports without payment of duty cannot be accepted. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, in the case of re-import in which mostly no duty payment is involved, request of the trade will be examined and a decision will be taken and intimated. </font></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#000033" span="span">Permission for bonding u/s 59 pending test reports: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was informed by the members of the Trade that completion of procedures including tests etc. in the case of imports under Warehousing Bill of Entry takes considerable time and the Customs are not assessing the Bill of Entry without the receipt of test reports etc. and are not allowing the bonding formalities. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department replied: "<em>the matter involves certain legal issues, the same will be examined and a decision will be taken</em>." </font></p>
<p align="justify"><font color="#FFFFFF" size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#000033" span="span">The Missing Bond: </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Trade informed that the manual entries in the Bond Registers take a lot of time and are mostly not available/traceable after a certain period of time and suggested to discontinue/dispense with, as whatever details needed are available in the system itself. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Department replied, "<em>the Bond is a legal document and explained the importance of maintaining such registers and stated that the registers are essentially required for monitoring/auditing purpose</em>." </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Pleasant Language in Government - LTC Guidelines </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has yesterday issued guidelines on availing Leave Travel Concession by its employees. What is worth mentioning is the nice and polite language used in the communication. The Government wants to encourage the employees to share<em> interesting insights and pictures, if any, of the destination he/she visited while availing LTC on an appropriate forum.</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Guidelines: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Please ensure that you have applied for leave and submitted the completely filled self-certification form to your Administration before the LTC journey is undertaken. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Please check the eligibility before applying for LTC. LTC to Home Town can be availed once in a block of two years and LTC to Any Place in India may be availed once in a four year block. If not availed during these blocks, the LTC may also be availed in the first year of the following block. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Please note that the current two year block is 2016-17 and the current four year block is 2014-17. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. In case of fresh recruits, LTC to Home Town is allowed on three occasions in a block of four years and to any place in India on the fourth occasion. This facility is available to the fresh recruits only for the first two blocks of four years applicable after joining the Government service for the first time. <em>(For details, please refer to DoPT's O.M. No. 31011/7/2013-Estt.(A-IV) dated 26.09.2014 available on 'www.permin.nic.in' << 'OMs & Orders'<< ''Frequently Asked Questions (FAQs) on LTC entitlements of a Fresh Recruit")</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. A Fresh recruit may at his option choose to avail LTC under the normal LTC rules as entitled to other regular Government employees subject to the condition that he/she will have to forego his/her eight years LTC entitlement. It may be noted that the option once exercised shall be treated as final for the initial eight occasions of LTC and the fresh recruit shall not be allowed to change it in a later stage. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. The retiring Government employees are eligible to avail LTC as per their entitlement provided that the return journey is performed before his date of retirement. LTC is not allowed after retirement. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. Journeys on LTC are to be undertaken in the entitled class of the Government servant in public/Government mode of transport. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. Travel by private modes of transport is not allowed on LTC, however, wherever a public transport is not available, assistance shall be allowed for the private transport subject to the certification from an Appropriate Authority that no other public/Government mode of transport is available for that particular stretch of journey and these modes operate on a regular basis from point to point with the specific approval of the State Governments/Transport authorities concerned and are authorised to ply as public carriers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. If a Government servant travels upto the nearest airport/ railway station by authorized mode of transport and chooses to complete the journey to the declared place of visit by 'own arrangement' (such as personal vehicle or private taxi etc.), if the public transport is already available in that part, then he may be allowed the fare for the journey performed by authorised mode of transport. This will be subject to the undertaking from the Government employee that he has actually travelled to the declared place of visit and is not claiming the fare reimbursement for the same. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. Government servant may apply for advance for himself and/or his family members sixty five days before the proposed date of the outward journey and he/she is required to produce the tickets within ten days of the drawal of advance, irrespective of the date of commencement of the journey. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. Reimbursement under LTC scheme <strong>does not cover incidental expenses and expenditure incurred on local journeys</strong>. Reimbursement for expenses of journey is allowed only on the basis of a point to point journey on a through ticket over the shortest direct route. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. The time limit for submission of LTC claim is: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Within three months of completion of return journey, if no advance is drawn; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Within one month of completion of return journey, if advance is drawn. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. Government officials entitled to travel by air are required to travel by <strong>Air India only in Economy Class at LTC-80 fare or less</strong> unless permitted to do so by any general or specific provision. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. Officers not entitled to travel by air may travel by any airlines, however, reimbursement in such cases shall be restricted to the fare of their entitled class of train or actual expense, whichever is less. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. In all cases whenever a Govt. servant travels by air, he/she is required to book the air tickets either directly through the airlines or through the approved travel agencies viz: M/s Balmer Lawrie & Co. Ltd/ M/s Ashok Tours & Travels Ltd/ IRCTC, Booking of tickets through any other agency is not permissible. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. Travel on tour packages is not allowed, except in the case of tours conducted by Indian Tourism Development Corporation (ITDC), State Tourism Development Corporation (STDC) and Indian Railway Catering and Tourism Corporation (IRCTC). In such cases, only the fare component shall be reimbursable provided ITDC/STDC/IRCTC separately indicate the fare component and certify that the journey was actually performed by the Government servant and his family members for which he is claiming the Leave Travel Concession. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. Please ensure that your LTC claim is as per the instructions to avoid rejection of your claim. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">The Guidelines end with,<em> "Have a pleasant journey and a happy holiday"</em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">What a pleasant way to write to employees! Even government is learning good manners. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkwMTg=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DoPT Office Memorandum, Dated: January 11 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">CBEC revises Monetary limits for filing appeal - A case of self-aggrandizement? </font></em></strong></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ST </strong>Vishesh writes - </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"The latest CBEC Instruction <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTg5Mjc=" target="_blank"><strong>390/Misc/163/2010-JC</strong> </a>dated 17.12.2015 amending previous instructions dated 17.08.2011 and revising the monetary limit to Rs. 10 lakhs, Rs. 15 lakhs and Rs. 25 lakhs respectively for filing appeal(s) before CESTAT, High Court and Supreme Court was what made me do some out-of-the-box thinking. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a one-liner instruction, CBEC has clarified vide its letter <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkwMDA=" target="_blank"><strong>390/Misc/163/2010-JC </strong></a>dated 01.01.2016 that the said <font color="#FF0000"> revised monetary limits would be applicable to all pending appeals in the CESTAT / High Court.</font> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The earlier Instruction <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=NDA2NA==" target="_blank"><strong>390/Misc/163/2010-JC </strong></a>dated 17.08.2011 prescribed the monetary limit for filing appeal before the CESTAT, High Court and Supreme Court as Rs.5 lakhs,Rs.10 lakhs and Rs.25 lakhs respectively. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This was a quantum jump from the first instruction <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=NDEzMA==" target="_blank"><strong>F.No.390/Misc./163/2010-JC</strong></a>, dated 20.10.2010 which fixed the monetary limit as Rs.1 lakh [CESTAT], Rs. 2 lakhs [High Court] and Rs.5 lakhs for filing appeal before the Supreme Court. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The monetary limits are tabulated below for quick reference - </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td rowspan="2" valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Appellate forum </font></strong></div></td>
<td colspan="3"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Monetary limit </font></strong></div></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instruction<br>
20.10.2010</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instruction<br>
17.08.2011 </font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Instruction<br>
17.12.2015 </font></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CESTAT</font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1,00,000 </font></td>
<td width="142" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5,00,000 </font></p></td>
<td width="142" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10,00,000 </font></p></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">High Court </font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2,00,000 </font></td>
<td width="142" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10,00,000 </font></p></td>
<td width="142" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15,00,000 </font></p></td>
</tr>
<tr>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Supreme Court </font></td>
<td><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5,00,000 </font></td>
<td width="142" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25,00,000 </font></p></td>
<td width="142" valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">25,00,000 </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An interesting fact is that the File no. has remained unchanged all these years, right from the year 2010 to 2016 and some question the authenticity. Is this the way the communications are issued by the Board office - certainly not! But then, who will take the pain of creating a new File number and a file… </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">That aside, <strong>DDT <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=25735" target="_blank">2762</a></strong> dt. 11.01.2016 has reported that as on 1.12.2015, there were 98817 regular appeals and 2389 stay matters pending before the CESTAT. Guesstimate would suggest that out of these the Department would be responsible for at least 33.33% of the appeals, which, as the normal saying by critics goes would be "frivolous". </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Pursuant to the clarification dated 01.01.2016, it is quite possible that ‘excepting the exceptions' mentioned in the instructions where appeals were required to be filed irrespective of the monetary limits, many appeals filed by the department would be dismissed by the CESTAT in the days to come. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Interestingly this clarification applies only to the appeals filed by the Department before the CESTAT and High Courts. What about the appeals filed before the Supreme Court? Perhaps the department is scared to talk about them! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But then, is such a ploy to reduce the staggering number of cases pending before the CESTAT or for that matter the High Courts purely driven by a media frenzy or the Make in India or Ease of Business jugglery? I think it is so. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I personally am quite against such "instructions" which "devalue the rupee". </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Permit me to explain in the following fashion. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When queried "<em><font color="#FF0000">Inflation impact - How much is Rs.100/- from then worth now?</font></em>", the ever-dependable search engine produced some interesting results and which throws the following numbers - </font></p>
<table width="300" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Year </font></strong></div></td>
<td valign="top"><div align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Value of Rs.100/- </font></strong></div></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1939 (base year) </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">20544 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1946-47 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7460 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1949-50 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5331 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1959-1960 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4610 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1969-1970 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2514 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1980-1981 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">890 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1989-1990 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">492 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1999-2000 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">226 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2001-2002 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">204 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2002-2003 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">197 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2003-2004 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">187 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2004-2005 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">175 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2009-2010 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">134 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2010-2011 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">122 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2011-2012 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">112 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2012-2013 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">105 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2013-2014 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">100 </font></td>
</tr>
<tr>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2014-2015 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Not Available </font></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, if the Revenue had filed an appeal in the year 2000, each Rs.100/- is worth Rs.226/- now & if the appeal is of year 2002 each Rs.100/- is worth Rs.204/- today. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Consequently, an appeal filed in the year 2000 in CEGAT (now CESTAT) involving Rs.5 lakhs is worth Rs.11,30,000/- today and similarly if a Rs.10 lakhs appeal was filed before the High Court in the year 2002, it is worth Rs.20,40,000/- today! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Suffice to say that if the above "<em>conversion</em>" rates are applied, not all the appeals filed in the earlier years would be ousted by the revised instruction dated 17.12.2015. <font color="#FF0000">Shouldn't this also be a yardstick to decide which appeals should survive</font>? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Nonetheless, what interests me more is the relevant section 35R of CEA, 1944/s.131BA of Customs Act, 1962 from which the power flows to the Board to fix such monetary limits for filing appeals.<font color="#FF0000"> The section speaks of "fixing monetary limits for filing appeals" but does not give any leverage to the Board of "making them operate retrospectively" and if this be so can Board satiate the thirst of the campaigners of ease of doing business by proceeding to act illegally? </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In case the CBEC is on an overdrive to make the public believe that they are for the Taxpayer then they should also think of those unfortunate departmental officers against whom disciplinary proceedings were initiated on the ground of causing "loss to Revenue" and where the amounts involved were a "<em>pittance</em>" by today's standards! </font></p>
<p><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I hope DDT carries my point of view. Keeping my fingers crossed!" </font></em></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT </strong></font></p>
<p><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></strong></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@tiol.in"><strong>vijaywrite@tiol.in</strong></a></font></p>
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