TIOL-DDT 2909 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=26988"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2016.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="252" height="220" hspace="5" border="0" align="right" ></a></font><font color="#663399" size="3">TIOL-DDT 2909</font><br>
12 08 2016</strong></font><br>
<font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Friday</strong></font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600">Revised Return - New Provisions in CE Rules to be Effective from 17th August 2016</font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A </strong>new sub rule - 12(8) was introduced in the Central Excise Rules in the Budget 2016.</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(8)(a) An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that sub-rule or the second proviso thereto, may submit a revised return by the end of the calendar month in which the original return is filed.</em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Explanation. - Where an assessee submits a revised return under clause (a), the "relevant date" for the purpose of recovery of Central Excise duty, if any, under section 11A of the Act shall be the date of submission of such revised return.</font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) An assessee who has filed Annual Return referred to in clause (a) of sub-rule (2) by the due date mentioned in clause (a) of that sub-rule, may submit a revised return within a period of one month from the date of submission of the said Annual Return.</font></em></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Another sub rule was inserted - Rule 17(7):</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>(7) An assessee, who has filed a return in the form referred to in sub-rule (3) within the date specified under that sub-rule, may submit a revised return by the end of the calendar month in which the original return is filed.</em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Explanation. - Where an assessee submits a revised return under this sub-rule, the "relevant date" for the purpose of recovery of Central Excise duty, if any, under section 11A of the Act shall be the date of submission of such revised return.</font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These provisions were to be effective from a date to be notified by the Government and the Government has notified 17th August 2016 as the effective date.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzNDA=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 42/2016-CENT., Dated August 11, 2016</strong></font></a></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f1"></a>Customs - Export Manifest (Aircraft) Amended</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has amended the Export Manifest (Aircraft) Regulations, 1976, <em>inter alia</em> to stipulate that:</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The pre check-in passenger manifest shall be delivered twelve hours before the departure of the flight.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The final passenger manifest shall be delivered fifteen minutes before leaving or taking- off from the port of embarkation in India.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- The manifests shall be transmitted electronically to the Indian Customs in flat file format or in United Nations/Electronic Data Interchange for Administration, Commerce and Transport Passenger List Advance Passenger Information (UN/EDIFACT PAXLST API) message format.</font></p>
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Similar amendments are made in the Import Manifest (Aircraft) Regulations, 1976.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzNDE=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification No. 107/2016-Customs(NT), Dated: August 11, 2016</strong></font></a></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzNDI=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 108/2016-Customs(NT), Dated: August 11, 2016</font></strong></a></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f2"></a>SEZ - Offences under Customs, Excise and Service Tax - Notified</em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Section 21(1) of the SEZ Act, <em>"The Central Government may, by notification, specify any act or omission made punishable under any Central Act, as notified offence for purposes of this Act."</em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the government has notified the following offences as offences under the SEZ Act.</font></p>
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<td valign="top" colspan="3"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The Customs Act, 1962 </strong></font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 28, 28AA and 28AAA </font></td>
<td valign="top"><blockquote>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Recovery of duties not levied or short-levied or erroneously refunded<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Interest on delayed payment of duty<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Recovery of duties in certain cases </font></div>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 74 and 75 </font></td>
<td valign="top"><blockquote>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Drawback allowable on re-export of duty-paid goods<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Drawback on imported material used in the manufacture of goods </font></div>
</blockquote></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 111 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Confiscation of improperly imported goods, etc </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 113 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Confiscation of goods attempted to be improperly exported, etc </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 115 </font></td>
<td valign="top" width="73%"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Confiscation of conveyances </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 124 </font></td>
<td valign="top" width="73%"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Issue of show cause notice confiscation of goods, etc </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 135 </font></td>
<td valign="top" width="73%"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Evasion of duty or prohibitions </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 104 </font></td>
<td valign="top" width="73%"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Power to arrest </font></td>
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<td valign="top"> </td>
<td valign="top" colspan="2"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The Central Excise Act, 1944 </strong></font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 9 </font></td>
<td valign="top" width="73%"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Offences and penalties </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 9AA </font></td>
<td valign="top" width="73%"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Offences by companies </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 11, 11A and 11AA </font></td>
<td valign="top"><blockquote>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Recovery of sums due to Government </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
• Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Interest on delayed payment of duty </font></div>
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<td valign="top" colspan="3"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The Finance Act, 1994 </strong></font></div></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 73, 73A, 73B and 75 </font></td>
<td valign="top"><blockquote> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">• Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
• Service tax collected from any person to be deposited with Central Government </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
• Interest on amount collected in excess </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
• Interest on delayed payment of service tax </font></blockquote></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 76 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Penalty for failure to pay service tax </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 89 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Offences and penalties </font></td>
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<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 91 </font></td>
<td valign="top"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Power to arrest </font></td>
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<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">But are these all offences?</font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzY=" target="_blank">Dept. of Commerce Notification in F.No.C.1/1/2009-SEZ, Dated: August 05, 2016</a></font></strong></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f3"></a>Customs and Excise Commissioners authorised to investigate in SEZs</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</STRONG> has authorised the jurisdictional Customs Commissioner, in respect of offences under the Customs Act, 1962 and Commissioner of Central Excise in respect of offences under the Central Excise Act, 1944 and the Finance Act, 1994 and notified under the Act, for the reasons to be recorded in writing, to carry out the investigation, inspection, search or seizure in a Special Economic Zone or Unit with prior intimation to the Development Commissioner, concerned.</font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzc=" target="_blank">Dept. of Commerce Notification in F.No.C.1/1/2009-SEZ, Dated: August 05, 2016</a></font></strong></p>
<p align="center"><font face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600" size="3"><a name="f4"></a>DRI and DGCEI ADGs to be Enforcement Officers in SEZ</font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</STRONG> has authorised the Additional Director General, Directorate of Revenue Intelligence for offences under the Customs Act, 1962 and the Additional Director General, Directorate General of Central Excise Intelligence for offences under the Central Excise Act, 1944 and the Finance Act, 1994 to be the enforcement officer(s) in respect of any notified offence or offences committed or likely to be committed in a Special Economic Zone.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The enforcement officer(s), for the reasons to be recorded in writing, may carry out the investigation, inspection, search or seizure in the Special Economic Zone or Unit and shall intimate the details of any action initiated under sub-section (3) of section 21 of the Act to the Joint Secretary in charge of Special Economic Zones Division in the Department of Commerce immediately and in any case not later than seven days of initiation of any action.</font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAzMzg=" target="_blank">Dept. of Commerce Notification in F.No.C.1/1/2009-SEZ, Dated: August 05, 2016</a></font></strong></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">But then were all the raids and seizures by these officers all these days illegal?</font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600"><a name="f5"></a>Harassed Customs Officers of Chennai Airport - Seek Transfer</font></em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>HAVE</STRONG> you heard of Customs officers being harassed? Sometime the shoe is on the other foot. Yesterday the Deccan Chronicle reported that 45 Customs officers of Chennai airport have sent in representations to the Chief Commissioner seeking a transfer as they are unable to bear with harassment by certain individuals. The Customs officers have named two persons who are harassing them. It seems these two persons intercept the officers at the parking slot or visit their homes to persuade/threaten them to turn a blind eye to smuggling. In their letters, the officers have informed the Chief Commissioner that not only regular complaints are given but a whatsapp group has been created in the name of Customs to threaten the officers.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I spoke to Dr. Tijju, Additional Commissioner in the Chennai Air Customs who confirmed the letters and said that his officers were being harassed with false complaints and threats, so much that some of the officers are under medical treatment for stress. He said that the complainants are hardcore smugglers who are taking advantage of the complaints mechanism to threaten sincere officers. He said that these complaints are a result of efficient and sincere work by the Customs and those who are not able to get through with illicit trade are using threat as a means to coerce Customs officers. He said that Customs officers have been doing excellent work, which can be verified by the number of seizures. He said that his officers would not be deterred by such unfair tactics, from discharging their duties efficiently and sincerely.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While we hear stories of harassment by the Customs officers, it seems to be a fact that they are also harassed by experienced smugglers. It requires a lot of grit and commitment on the part of the officers to face such onslaught from professional smugglers. The Department should solidly stand behind the officers when they face such threats. While ensuring that the officers work within the precincts of law, it should also be assured that would be allowed to work within the framework of law, without threat from the lawless.</font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f6"></a>Supreme Court Reiterates Gannon Dunkerley</font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</STRONG> Supreme Court yesterday disposed of around 500 appeals in one single order. The question that was answered in these appeals was whether iron and steel reinforcements of cement concrete that are used in buildings lose their character as iron and steel at the point of taxability, that is, at the point of accretion in a works contract. The Supreme Court found that the matter was no longer <em>res integra</em> as it was concluded by two judgments of the Court, namely, <em>Builders' Assn. of India v. Union of India</em> - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2002/2002-TIOL-602-SC-CT.htm" target="_blank"><strong>2002-TIOL-602-SC-CT-CB</strong></a>, and <em>Gannon Dunkerley and Co. v. State of Rajasthan </em>- <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2002/2002-TIOL-103-SC-CT-CB.htm" target="_blank"><strong>2002-TIOL-103-SC-CT-CB</strong></a>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For more details, please see <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=27824" target="_blank">Breaking News</a></strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f7"></a>Airline Pilot Smuggling Gold</em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A </strong>senior airline pilot getting a salary of about six lakh rupees a month was caught smuggling gold worth 15 lakh rupees on Wednesday in Mumbai. The senior pilot has experience of over 20 years of flying. It is not yet known as to how many years smuggling experience he has.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was reported recently that Lord Mountbatten's personal pilot was a gold smuggler. The details of the case are reported to be available in the Archives of India.</font></p>
<p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><font color="#006600"><a name="f8"></a>Four Customs Officers die in accident chasing smugglers</font></strong></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS</STRONG> happened in Pakistan on Wednesday. Pakistan's Daily Times reported, <em>"Four Custom officials were killed in a road accident while chasing smugglers on the Islamabad-Peshawar Motorway near Jando village on Wednesday. Motorway police sources said that a vehicle of Customs' Anti-Smuggling Organisation (ASO) skidded off the road into a ravine. As a result, the four officials died on the spot. Reportedly, the personnel were chasing smugglers."</em></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f9"></a>Not sure of GST</em></strong></font></p>
<p align="center"><font face="Georgia, Times New Roman, Times, serif"><font size="4" face="Arial, Helvetica, sans-serif">I am confident Smart Cities will be a reality in 2018 but not sure if the future GST Act can survive in SC because of GSTN -- a PC time bomb - Subramanian Swamy</font></font></p>
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font color="#FF0000">If taxpayers were dogs, the officials of the Finance Ministry would undoubtedly be convicted under the Prevention of Cruelty to Animals Act.</font></font></p>
<p><font color="#FF0000"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The time has come for Parliament to enact some new legislation - say, Prevention of Cruelty to Taxpayers Act - which should override all fiscal legislation.</font></font></p>
<p align="right"><font color="#FF0000"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Nani Palkhiwala</em></font></font></p>
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<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tuesday with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Have a nice weekend.</strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to <a href="mailto:vijaywrite@tiol.in" target="_blank"><strong>vijaywrite@tiol.in</strong></a></font></p>
<p align="justify"><font color="#006600" size="5" face="Verdana, Arial, Helvetica, sans-serif">Happy Independence Day</font></p>
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