TIOL-DDT 2794 · the untouched capture
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<p><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2794</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
25 02 2016 <br>
Thursday </font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">TDS mismatches - Redressal of Taxpayer grievances</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em>THE</em></strong><em> taxpayers are facing problems due to mismatch of TDS/other taxes. These problems may be due to the non-reporting of TDS and uploading the TDS details improperly by their deductors. As a result, demand notices are being sent to the taxpayers due to non-availability of the tax credits for claim in ITR. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The demand created prior to 01.04.2010 was uploaded manually. There may have been mistakes in uploading the demand (e.g. already paid demand was wrongly uploaded without giving credit for taxes paid, same demand was uploaded more than once, demand created u/s 143(1) was again included in demand created u/s 143(3) etc.) Since the details of these assessments are not available in CPC(ITR), CPC(ITR) is not in a position to resolve any grievance in such cases. Further, more than 90% of demand entries in CPC FAS involve demand of less than Rs. 1 lakh. In order to handle these cases, the CBDT issued <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTgwNDU=" target="_blank"><strong>Circular No. 8 of 2015 dated 14.05.2015</strong> </a>directing the AOs to give credit for taxes paid on the basis of evidence furnished by the taxpayer. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Since the number of demand entries is very large, therefore, taxpayers remain dissatisfied. </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, Chairman, CBDT desires that the standard operating procedure as per Circular No. 8/2015 may be strictly followed by all Assessing Officers and immediate action be taken to reduce the grievances of the taxpayers. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Let us hope the desire of the Chairman is fulfilled by the field. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNDY=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DIRECTORATE OF INCOME TAX (SYSTEM) Letter., Dated: February 15, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Two Doctors for CESTAT Benches </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FINALLY</strong>, it has come - Six new Technical Members for CESTAT. The following IRS officers are appointed as Technical Members of the CESTAT and posted to various Benches as: </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#98C86C">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sl.No. </font></strong></p></td>
<td valign="top" bgcolor="#98C86C"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Name of the officer and Batch </font></strong></p></td>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Place of Posting </font></strong></p></td>
</tr>
<tr bgcolor="#DFEED2">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></strong></p></td>
<td valign="top" bgcolor="#DFEED2"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shri Bimal Behari Prasad. 1980 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chandigarh </font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shri Venkitakrishnan Padmanabhan, 1984</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">New Delhi </font></p></td>
</tr>
<tr bgcolor="#DFEED2">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shri Madhu Mohan Damodhar, 1984 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Hyderabad </font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shri Y.D. Banga, 1986 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chennai </font></p></td>
</tr>
<tr bgcolor="#DFEED2">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shri Anil Gangadhar Rao Shakkarwar, 1986 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Allahabad </font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shri Devender Singh, 1985</font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mumbai </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Some of them came to know about the issue of orders while they were participating in the Central Excise Day celebrations yesterday. At least one Commissioner was felicitated yesterday on his elevation to the CESTAT Bench. He told me it was the Central Excise Day gift to him from the Government. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Banga and Mr. Devendra Singh are medical doctors. This is the first time that medical doctors are becoming Members of the CESTAT.Even after the six appointments, there will still be a vacancy of 5 Members in the CESTAT. And next month, the President and a Technical Member will retire. That takes it to 7. The Government should start the process of selection of the next batch of Members. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr. Bimal Behari Prasad who is appointed now is a retired Chief Commissioner and is at present a Member of the Settlement Commission and most probably cannot join the CESTAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per Rule 7 of the <em>Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice-Chairman and Members) Rules, 2015</em>, a Member is required to serve the Commission at least for two years before he can be appointed to any new assignment. A Member of the Commission can apply for any other post but he cannot accept any new assignment before the completion of two years of service in the Commission. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNDU=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Department of Revenue Office Order No. A.12026/02/2014-Ad.IC (CESTAT)., Dated February 24, 2016. </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Customs - Transshipment of Courier Shipments to other Customs </font></em></strong></font><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><strong>Stations </strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Commissioner, Air Customs, Bengaluru has issued detailed instructions on transshipment of courier shipment to other stations. Assistant/ Deputy Commissioner of Customs (Courier) may allow the transshipment on an application made by the Authorised Courier, subject to certain conditions: </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Transshipment Regulations are followed; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Transshipment shall only be allowed by Air to the Customs Airports at Delhi, Chennai, Kolkata, Mumbai, Hyderabad, Ahmedabad, Jaipur, Thiruvananthapurarm, Kochi and Coimbatore; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. The Transshipment by road shall be permitted only when there are no domestic cargo carrying flights or for specified cargo which is not carried by the domestic flights; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The goods which require specific conditions to be fulfilled under any other Act for the time being in force or any rule or regulations made there under shall not be allowed for transshipment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. The Authorised Courier shall execute a bond equal to the value of the goods under transshipment with a bank guarantee for an amount equal to 15% of the bond value. The Bank Guarantee furnished should contain a self renewal clause in-built in the guarantee itself in terms of the master circular No.RBI/2010-11/67 dated 1.7.2010 issued by the Reserve Bank of India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. To avoid multiplicity of bonds, the Authorised Courier is allowed to execute mother bond instead of individual bonds. The mother bond is like a running bond. The value of mother bond can be arrived at on the basis of aggregate value of the total imported shipments handled by the Courier within a financial year. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. The Authorised Courier, after ensuring that the subject goods are specifically mentioned in the import manifest as for transshipment, has to file an application for transshipment permit along with copies of airway bills to Customs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. On arrival of the flight, the transshipment cargo should be segregated in Custodian's premises. After unloading of imported goods under the Customs supervision, a Segregation Report shall be prepared duly signed by the authorized courier, Superintendent of Customs (Courier Cell) and Custodian. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. These transshipment goods shall be X-rayed by the Authorized Courier in the presence of Officer of Customs. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. The goods meant for transshipment shall be transferred to the transshipment (TP) godown and a transfer advice shall be prepared duly signed by the Authorised Courier. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. The authorized courier is required to file an application for transshipment of cargo to another customs station as indicated in the House Airway Bill (HAWB). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. It shall be ensured that the Cargo Transfer Manifest (containing the details of imported goods so carried) duly attested and sealed by the Customs shall be handed over to the Customs officer at the Customs station of destination in India. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. Customs at the destination airport will acknowledge the receipt of the goods and return the acknowledgement manifest to the originating customs station. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. The Authorized Courier should ensure that the bags containing the import <a></a>goods meant for transshipment should be durable . In case of small packages, those should be put in durable big bags and shall be sealed with the Customs Department seal by the Customs Officer (Courier Cell) in the presence of the Authorized Courier. The material required for locking and sealing shall be provided by the Authorized Courier. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. If the cargo transshipped under the provisions of the Customs Act, 1962 is not unloaded at the place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted for, then the person-in-charge of the conveyance and the Authorized Courier shall be liable for penal action as per the provisions of Customs Act, 1962. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. The Authorised Courier shall maintain record and registers in respect of transshipment of goods and shall submit them for inspection as and when directed by the Superintendent of Customs (Courier). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">17. The Authorised Courier, the custodian and all concerned shall conform to the instructions issued from time to time by Customs to ensure safe custody and transportation of imported goods meant for transshipment . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">18. The Authorized Courier identifying the cargo meant for transshipment by road shall transfer the said cargo either of the Cargo terminals, viz., Menzies Aviation Bobba Cargo terminal or Air India SATS Air Cargo Terminal by following the procedure as provided in Public Notice No.11l2014 dated 19.05.2014. The permission for transshipment by road shall be accorded by the Proper Officer of Transshipment Cell. The Authorized Courier shall utilize the bonded trucking facility provided by licensed bonded truck operators permitted by the Transhipment Cell of Air Cargo. The procedure prescribed for transshipment of cargo shall apply<em> mutatis mutandis</em> in these cases.</font></p>
</blockquote>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNDg=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Bengaluru Air Customs Public Notice No. 08/2016., Dated February 22, 2016 </font></strong></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Customs - Allocation of EDD Challan generation role to SVB and EDI Appraiser </font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> the JN Customs House, it is observed that for generation of EDD payment Challan, the Group Appraiser has to repeatedly exit from the Appraising Menu. Due to heavy work pressure of B/E assessment in Groups, the repeated entering and exiting from Appraising menu causes delay in assessment. Due to this problem, the Group Appraisers are unable to generate the EDD payment Challan at the time of assessment of the B/E, itself. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To mitigate the above problem, Customs has decided that in addition to Group Appraiser, the EDD payment Challans will also be generated by Appraiser, Special Valuation Branch (SVB) and EDI. The above Challan generation by SVB & EDI Appraisers will be in a centralized manner, irrespective of the Group.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ease of paying tax. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTkyNDk=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">JN Customs House Public Notice No. 32/2016., Dated: February 24, 2016</font></strong></a></p>
<p align="center"><em><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><font color="#006600">WTO - India's Dispute on Solar Cells </font></strong></font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>YESTERDAY</strong>, the Panel appointed by the Dispute Settlement Body (DSB) of the WTO circulated its report to the Members on the complaint filed by USA against India in the matter relating to domestic content requirements under the Jawaharlal Nehru National Solar Mission ("NSM") for solar cells and solar modules. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 6 February 2013, the United States requested consultations with India concerning certain measures of India relating to domestic content requirements under the Jawaharlal Nehru National Solar Mission ("NSM") for solar cells and solar modules. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The United States claims that the measures appear to be inconsistent with: </font></p>
<div align="justify">
<ul>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Article III:4 of the GATT 1994; <br>
</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Article 2.1 of the TRIMs Agreement; and <br>
</font></li>
<li><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Articles 3.1(b), 3.2, 5(c), 6.3(a) and (c), and 25 of the SCM Agreement. </font></li>
</ul>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The United States also claims that the measures appear to nullify or impair the benefits accruing to the United States directly or indirectly under the cited agreements. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 13 February 2013, Japan requested to join the consultations. On 21 February 2013, Australia requested to join the consultations.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 10 February 2014, the United States requested supplementary consultations concerning certain measures of India relating to domestic content requirements under "Phase II" of the Jawaharlal Nehru National Solar Mission ("NSM") for solar cells and solar modules. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 14 April 2014, the United States requested the establishment of a panel. At its meeting on 25 April 2014, the DSB deferred the establishment of a panel. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At its meeting on 23 May 2014, the DSB established a panel. Brazil, Canada, China, the European Union, Japan, Korea, Malaysia, Norway, the Russian Federation and Turkey reserved their third party rights. Subsequently, Ecuador, Saudi Arabia and Chinese Taipei reserved their third party rights. Following the agreement of the parties, the panel was composed on 24 September 2014. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On 24 March 2015, the Chair of the panel informed the DSB that the panel expects to issue its final report to the parties by late August 2015, in accordance with the timetable adopted after consultation with the parties. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a></a>On 24 February 2016, the panel report was circulated to Members. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"style="background-color:#F3DBCF" span="span">The Panel found that India failed to demonstrate that the challenged measures are justified. </font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Central Excise Day - FM With the Winners </font></em></strong></font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CENTRAL</strong> Excise Officers who have won awards at the National level with the FM in the Central Excise Day function at New Delhi yesterday. Also seen are Najib Shah, Chairman, CBEC, Jayant Sinha, MoS, Hasmukh Adhia, Revenue Secretary and Neerja Shah, Member, CBEC. </font></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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