TIOL-DDT 2790 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2790</font><br>
19 02 2016<br>
Friday</strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>Customs - Exemption to reimported goods - Examination by Customs - JNCH Instructions </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION </strong>No. 158/95 exempts the goods of Indian origin falling under First Schedule to the Customs Tariff Act, 1975 when re-imported in to India from whole of the duty of customs leviable thereon and from the whole of additional duty of customs leviable thereon for the purpose as specified in Column (2) of the table thereto annexed. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Table to Notification. No. 158/95-Cus dated 14.11.1995 reads as: </font></p>
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<td valign="top" bgcolor="#EAF1FF"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S.No. </strong></font></p></td>
<td valign="top" bgcolor="#EAF1FF"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description of goods </strong></font></p></td>
<td valign="top" bgcolor="#EAF1FF"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Conditions </strong></font></p></td>
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<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p> </td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Goods manufactured in India and parts of such goods whether of Indian or foreign manufacture and re-imported into India for repairs or for reconditioning. </font></p> </td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Such re-importation takes place within 3 years from the date of exportation; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provided that such re-importation takes place within 10 years from the date of exportation in case of Nepal and Bhutan. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards identity of the goods; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The importers at the time of importation executes a bond undertaking to- </font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) export the goods after repairs or reconditioning within the period as stipulated; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty levied at the time of re-import and the duty leviable on such goods at the time of importation but for the exemption contained herein. </font></p>
</blockquote></td>
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<td valign="top">
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></p></td>
<td valign="top">
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Goods manufactured in India and reimported for </font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) reprocessing; or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) refining; or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) re-marking; or </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a)(d) subject to any process similar to the processes referred to in clauses (a) to (c) above. </font></p>
</blockquote></td>
<td valign="top">
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Such reimportation takes place within one year from the date of exportation. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Assistant Commissioner of Customs or Deputy Commissioner of Customs, is satisfied as regards identity of the goods. </font> </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The importer executes a bond to the effect - </font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) that such reprocessing, refining or remaking or similar processes shall be carried out in any factory under Central Excise control following the procedure laid down under <strong><font color="#FF0000">rule 173MM of the Central Excise Rules, 1944 </font></strong> or in a Customs bond under provisions of section 65 of the Customs Act, 1962 (52 of 1962); </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) that he shall maintain a due account of the use of the said re-imported goods received in the premises specified in item (a) above and shall produce the said accounts duly certified by the officer of Central Excise or Customs, as the case may be, incharge of the factory or the bonded premises to the effect that the goods tendered for re-import are reprocessed, refined or remade or subjected to any process, as the case may be, from the said re-imported goods; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) that in case any waste or scrap arising during such operations and the importer agrees to destroy the same before the officer of Central Excise or Customs, as the case may be, or to pay on such waste or scrap the appropriate duties of customs as if such waste or scrap is imported; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(d) that he shall pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty leviable on such goods at the time of importation but for the exemption contained herein. </font></p>
</blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Provided that in case of reprocessing, refining or remaking or similar process, if any loss of imported goods is noticed during such operations, the quantity of such loss shall be exempted from the whole of the duties of customs (basic customs duty and additional customs duty, etc.) </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">subject to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that such loss has occurred during such operations. </font> </font> </p></td>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similarly, Notification No. 153/1994 (Sr. No. 1) dated 13.07.1994, exempts the goods of Foreign origin of the specified description given in column 2 of the table thereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 when imported into India from the whole of the duty of customs leviable thereon specified in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the said act, subject to conditions laid down in the corresponding entry in column (3) thereof. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Sl. No. 1 in the Table to the Notification No. 153/1994-Cus, dated, 13.7.1994is: </font></p>
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<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Conditions </font></strong></p></td>
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<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
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<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Articles of foreign origin </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) The importer makes a declaration at the time of import that the said goods are being imported for repairs and return; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) the said goods are re-exported within six months of the date of importation or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) <font color="#FF0000">the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards the identity of the said goods ; and </font> </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) the importer executes a bond undertaking - </font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) to re-export the said goods after repairs within six months of the date of importation or within the aforesaid extended period; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) to produce the goods before the Assistant Commissioner of Customs or Deputy Commissioner of Customs for identification before re-export; </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c)to pay the duty if the re-export does not take place within the stipulated period. </font></p>
</blockquote></td>
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</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">One of the conditions as laid down in both the notification is that the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards to the identity of the goods in addition to the time limit as specified in the said notification. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It seems in cases of re-export goods where benefit of Exemption Notification No. 158/95-Cus., dated 14.11.1995 or Notification No. 153/94-Cus., dated 13.07.1994 or any other such notification has been availed, are facilitated under RMS and were not opened for examination. <font color="#CC3333">But satisfaction of the Assistant Commissioner is mandatory</font>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissioner of Customs Nhava Sheva in JN Customs directs all the officers working in Export Assessment and Examination to ensure that re-export goods where notification benefit under Notification No. 158/95-Cus., dated 14.11.1995 or Notification No. 153/94-Cus., dated 13.07.1994 has been claimed, should be examined in detail under the supervision of the AC/DC, Export with regard to identity of the export goods with respect to the corresponding import documents. </font></p>
<p align="justify"><font color="#CC3333" size="2" face="Verdana, Arial, Helvetica, sans-serif">Please note that the Notification No. 158/1995 mentions Rule 173MM of the Central Excise Rules. Does anybody remember what this Rule 173MM of the Rules rescinded 15 years ago is? </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyMTk=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>JN Custom House Standing Order No.16/2016 Dated: February 15 2016</strong></font></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>Jurisdiction of Settlement Commission Benches </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Customs Central Excise and Service Tax Settlement Commission in a Standing Order has specified the jurisdiction of the Benches as: </font></p>
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<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S.No. <br>
</strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Name of Bench <br>
</strong></font></p></td>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>States/Union Territories <br>
</strong></font></p></td>
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<td valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1)</strong></font></div></td>
<td valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2) </strong></font></div></td>
<td valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3) </strong></font></div></td>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Principal Bench at Delhi </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">States of Delhi, Haryana, Himachal Pradesh, Jammu and Kashmir, Madhya Pradesh, Punjab, Rajasthan, Uttar Pradesh, Uttrakhand, Union Territory of Chandigarh and any other state or Union Territory not included in SI.Nos. 2, 3 and 4 below. </font></p></td>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Bench at Mumbai </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">State of Goa, Gujarat, Maharashtra and Union Territories of Dadar and Nagar Haveli and Daman and Diu </font></p></td>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Bench at Kolkata </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">States of Arunachal Pradesh, Assam, Bihar, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Orissa, Sikkim, West Bengal, Chhattisgarh and Union Territory of Andaman and Nicobar Islands </font></p></td>
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<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Additional Bench at Chennai </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">States of Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Telangana and Union Territories of Pondicherry and Lakshadweep. </font></p></td>
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</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Thirty-five States/Union Territories have been covered in this Tabulation. Had they also included the state of "<em>Tripura"</em> there would have been no need to mention this in Serial no. 1, Column no. 3 viz. <em><font color="#FF0000">“…and any other state or Union Territory not included in Sl. Nos. 2, 3 and 4 below.</font></em>” And why should Tripura be under Delhi and not Kolkata? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So much of ease for notifying a Standing Order! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Order contains an Explanation which reads - </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#FFFF00" span="span">The jurisdiction of the Bench will be determined not by the place of business or residence of the applicant but by the location of the headquarters of the Principal Chief Commissioners or Chief Commissioners of Central Excise, Customs or Service Tax having jurisdiction over the adjudicating authority in respect of the <strong><em>concerned </em></strong> Show Cause Notice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We, for one, are very much concerned about the show cause notice <strong><em>concerned</em></strong>. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyMTU=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Settlement Commission Standing Order No. 01/2016, Dated: February 02, 2016</strong></font></a></p>
<p align="center"><font size="3"><strong><font color="#006600" face="Georgia, Times New Roman, Times, serif"><em>Customs - New Exchange Rates from Today </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has notified new exchange rates for Imported Goods and for Export Goods with effect from today. The USD is 68.95 Rupees for imports and 67.90 Rupees for exports. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyMTQ=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 29/2016-Cus (NT)., Dated: February 18, 2016</strong><em> </em></font></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>Ease of Working in Government -Simplified LTC for Babus </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DoPT</strong> is in receipt of a number of references regarding the procedural difficulties faced by the Government employees in application and settlement of the LTC claims. Sometimes, the Government servants claim that failure to follow the correct procedure was on account of a lack of knowledge of the rules/instructions. It is alleged that in some cases, processing of LTC claims takes unduly long time, particularly when the employee and the sanctioning authorities are located at different stations. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To remove these bottlenecks, it has been decided to simplify the procedure of application and make the procedure of processing of LTC claims time bound. The following time-limits shall be followed while processing the LTC applications/claims of the Government servants. </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#D2F7D5">
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S.No. </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Course of action </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Time limit </font></td>
</tr>
<tr>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Leave Sanction </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 working day + 3 working days* </font></td>
</tr>
<tr>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sanction of LTC advance/Leave encashment </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 working day + 3 working days* </font></td>
</tr>
<tr>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Time taken by Administration for verification of LTC claim after the LTC bill is submitted by the Government employee for settlement. </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10 working days + 3 working days* </font></td>
</tr>
<tr>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Time taken by DDO </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 working days + 3 working days* </font></td>
</tr>
<tr>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Time taken by PAO </font></td>
<td valign="top" bgcolor="#E1F3CF"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 working days + 3 working days* </font></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">*(a) Additional 3 days transit-time may be allowed in cases where the place of posting of the Government employees is away from their Headquarters, The Government employee may proceed on LTC after action on S.No. 1.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The current two year block is 2016-17 and the current four year block is 2014-17 for LTC. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">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">If a Government servant travels on LTC upto the nearest airport/ railway station by authorized mode of transport and chooses to complete rest of the journey to the declared place of visit by 'own arrangement' (such as personal vehicle or private taxi etc.), while the public transport system is already available in that part, then he may be allowed the fare reimbursement till the last point where he has travelled by the 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 part of journey performed by the private owned/operated vehicle. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please also see Also see - <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjU3NDM=" target="_blank"><strong>Pleasant Language in Government - LTC Guidelines</strong> </a></font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyMjI=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DoPT Office Memorandum No.31011/3/2015-Estt (A.IV), Dated: February 18, 2016 </strong></font></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>Central Excise Supdt. Commits Suicide </em></font></strong></font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MUMBAI</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Central Excise Superintendent, Ravi S. Phadke is reported to have committed suicide by shooting himself in the head at his house at about 8.15 am on Thursday. Phadke was working in the Service Tax wing. He is survived by his wife, who is working in a private company, and a son, who is doing engineering. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Mumbai Central Excise Superintendents Association states, "<em>Officers working in the Mumbai Service Tax Department are under a huge amount of stress. Adding insult to injury is the denial / curtailing of leave, which causes a rift in the family, which the officer has to undergo silently. So, eventually, the officer can neither have job satisfaction nor a contented family life</em>." </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600"><em>Budget - Diversify Risks </em></font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> his 2011 Budget the Finance Minister (as he then was) Pranab Mukherjee said, "<em>While, like last year, I seek the blessings of Lord Indra to bestow on us timely and bountiful monsoons, I would pray to Goddess Lakshmi as well. I think it is a good strategy to diversify one's risks."</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This is all that you need for a good budget - Blessings from Goddess Lakshmi with a few timely rains thrown in. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice Weekend.</strong></font></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" target="_blank"><strong>vijaywrite@tiol.in</strong> </a></font></p>
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