TIOL-DDT 2971 · 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 2971</font><br>
16 11 2016<br>
Wednesday</strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em>Clarifications regarding IDS, 2016 </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN </strong>respect of the IDS, 2016 that shone on the Indian Taxation horizon a month and a half ago, the field authorities have informed the Board that some of the assessees have filed revised declaration <font color="#990000">(<em>showing an income lower than the income earlier declared on account of some typographical or bonafide error</em>)</font> under the Scheme on or before 30.09.2016 to rectify error committed during filing of the original declaration. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Reference is also drawn to the reply to question No.1 contained in Circular No. <a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjAxODg=" target="_blank"><strong>27 of 2016</strong> </a> dated 14.07.2016 which clarified that a revised declaration can be filed on or before the date of closure of the Scheme provided the undisclosed income in the revised declaration is <strong>not less </strong> than the undisclosed income declared in the declaration already filed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBDT, therefore, clarifies-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Where jurisdictional Principal Commissioner or Commissioner is satisfied that the mistake in filing original declaration in Form No.1 appears to be genuine and bonafide, the <strong><em>concerned </em></strong> Principal Commissioner or Commissioner may address the same while processing the declaration. In such cases a facility has been provided to the jurisdictional Principal Commissioner or Commissioner to generate rectified Form No.2 on the ITD Systems. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The next query is as to how an Assessing Officer should address the cases where an assessee claims that the issue under pending assessment proceeding is covered by declaration made under the Scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board's answer-</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ In cases where the assessee claims that an issue under an assessment proceeding has nexus with the declaration filed under the Scheme, the Assessing Officer may obtain a written undertaking along with relevant documentary evidence from the assessee about the issues and quantum of amount covered under the declaration having bearing on the pending assessment proceeding. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ The Assessing Officer on being satisfied about the nexus of the amount declared under the Scheme, either in whole or in part, with the issue raised in the assessment proceeding, shall provide the benefit of such amount in the pending assessment provided the assessee duly pays the tax, surcharge and penalty payable under the Scheme. However, in respect of cases getting barred by limitation on 31.12.2016, such benefit shall be provided, if the assessee pays the first instalment i.e. 25% of the amount payable on the declaration filed under the Scheme. </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjA3Njc=" target="_blank"><strong>CBDT Instruction 12/2016, Dated: November 11, 2016 </strong></a></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f1"></a>Export overvaluation-Supreme Court dismisses revenue appeal </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>REVENUE </strong>filed appeal against the order of CESTAT quashing the deduction of drawback and penalties. The Supreme Court dismissed revenue appeal by holding that: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Entire material placed before the Tribunal has been discussed and on that basis, a finding of fact is arrived at to the extent that the allegations of flow back of the remittances by way of Hawala could not be proved by the Department. It is further recorded by the CESTAT that the invoices etc. which were raised of particular amounts were duly checked by the Department at the time when the exports were being made. However, the entire amount as reflected in the said invoices was received by the respondents. In view of the finding of fact and in the absence of any evidence to show that the money was remitted by way of Hawala, the case of over-invoicing has not been established by the Department. No infirmity in the order of the CESTAT. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTIwMDIz">2016-TIOL-188 -SC-CUS</a></strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f2"></a>Decrease in Tariff Value of Gold, Silver </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT </strong>has decreased the tariff value of gold and silver. However, those of all oils and Brass Scrap see an increase. Poppy seeds and Areca Nuts do not find their Tariff values disturbed.</font></p>
<table width="90%" border="1" align="center" cellpadding="5" cellspacing="0">
<tr bgcolor="#D3E9BE">
<td colspan="5" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table 1 </strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S. No. </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chapter/ heading/ sub-heading/tariff item </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description of goods </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD (Per Metric Tonne) as on 31.10.2016 </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD (Per Metric Tonne) from 15.11.2016 </strong></font></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1) </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2) </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3) </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(5) </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(6) </strong></font></div></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">723 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>739 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 10 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">732 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>744 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">728 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>742 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 10 00 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">737 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>747 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 20 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">740 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>750 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1511 90 90 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palmolein </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">739 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>749 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1507 10 00 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">853 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>866 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">7404 00 22 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2971 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>3017 </strong></font></td>
</tr>
<tr bgcolor="#B9FCFF">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1207 91 00 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy seeds </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2533 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>2533 </strong></font></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table 2 </strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S. No. </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chapter/ heading/ sub-heading/tariff item </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description of goods </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD from 31.10.2016 </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD from 15.11.2016 </strong></font></div></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed. </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">414 per 10 grams </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>394 per 10 grams </strong></font></td>
</tr>
<tr bgcolor="#D3E9BE">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed. </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">577 per kilogram </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>563 per kilogram </strong></font></td>
</tr>
<tr>
<td colspan="5" valign="top"><div align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Table 3 </strong></font></div></td>
</tr>
<tr bgcolor="#FCB970">
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S. No. </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chapter/ heading/ sub-heading/tariff item </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description of goods </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD (Per Metric Tons) from 31.10.2016 </strong></font></div></td>
<td width="0" valign="top"><div align="center"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff value USD (Per Metric Tons) from 15.11.2016 </strong></font></div></td>
</tr>
<tr bgcolor="#FCB970">
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">080280 </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">Arecanuts </font></td>
<td width="0" valign="top"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">2621 </font></td>
<td width="0" valign="top"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>2621 </strong></font></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/cnt.htm"><strong>Notification No. 137/2016-CUSTOMS (N.T.)., Dated: November 15, 2016 </strong></a></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em> </em></strong></font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em> <a name="f3"></a>CBEC pavilion at IITF, 2016 </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>TWO </strong>days back the President of India, Mr Pranab Mukherjee <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=28607" target="_blank"><strong>inaugurated</strong> </a> the 36th edition of the India International Trade Fair 2016 in New Delhi. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The following is the List of e-Services being offered, e-services for which demonstration / information is being given at the CBEC Pavilion during 14th to 27th November, 2016 at India International Trade fair 2016, Pragati Maidan, New Delhi. </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">INDIRECT TAXES e-SERVICES AT CBEC PAVILION </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A. CUSTOMS </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I. e-SERVICES ACTUALLY/DEMO/INFORMATION BEING OFFERED </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Challan Enquiry </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Job Status Tracking </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Document Tracking Status </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Drawback Enquiry </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ DGFT Shipping Bill Integration Status </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Status in RBI EDPMS </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Check IE Code/BIN Status </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ IEC Wise Summary Report </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ CB Wise Summary Report </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ License received from DGFT </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Warehouse Code Enquiry </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">II. e-SERVICES FOR WHICH DEMONSTRATION/INFORMATION BEING GIVEN </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Electronic document filing in the International trade </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Bills of Entry</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Shipping Bills </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Import Goods Manifest </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Export Goods Manifest </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Console Goods Manifest </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Intimation and Notification </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ ICEGATE Registration </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Month-wise DBK Scroll </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Custom Registration Status </font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">B. </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CENTRAL EXCISE/SERVICE TAX </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">III. e-SERVICES FOR WHICH DEMONSTRATION/INFORMATION BEING GIVEN </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Registration </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Provisional Assessment </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Electronic Return Filing </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ E-payment </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Learning management system </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Claim & Intimations </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Grievance Redressal </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Refund. </font></p>
</blockquote>
</blockquote>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Aren't they having any section on GST?</font></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f4"></a>LIMBS in limbo </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>LEGAL </strong>Information Management & Briefing System (LIMBS) is an initiative of the Ministry of Law and Justice, implemented to monitor the court cases on behalf of the Union of India and the departments under the administrative control of the Central Government. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">LIMBS have been successfully implemented in 50 ministries with 212 departments and already have captured more than 1 lakh court cases. The site can be accessed through <a href="http://www.limbs.gov.in/main.asp" target="_blank">www.limbs.gov.in.</a></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Scope of LIMBS</strong>: The Department of Legal Affairs, under Ministry of Law & Justice has issued Gazette notification no. A-60011/14/2014-Admin IV (LA) dated 8th Feb 2016 to implement Legal Information Management & Briefing System (LIMBS) to monitor the court cases on behalf of Union of India and Organization, Department etc. under the Administrative Control of Central Government. It is therefore all court cases are to be entered in LIMBS where Govt of India is one of the <em><font color="#FF0000">respondent</font>. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Law Secretary vide his D.O letter dated 22.09.2016 addressed to the Revenue Secretary had stressed on nomination of Nodal Officers and completion of the data entry by November 30, 2016. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>Presumably, the exercise seems to be far from complete. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Therefore, the Joint Secretary, CBEC by a letter dated November 15, 2016 addressed to all the CCAs/DGs/Commissioners of CBEC has - <em><font color="#990000">requested that the <strong>concerned </strong> officers may be deputed to <strong>attained </strong> the training/query session organized by DoLA, if there is any doubt regarding uploading of data on LIMBS portal. </font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DG(NACEN) is also requested to arrange training in consultation with LIMBS team of DoLA in Delhi or in its regional centers during the month of November 2016. <em><font color="#990000">It is also mentioned that Payments to LIMBS will have to be made by NACEN in case of travel of LIMBS team outside Delhi</font></em><font color="#990000">. </font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Special Secretary & Member, CBEC, by a D.O letter dated 15th November, 2016 addressed to the Chief Commissioners/Directors General, CBEC drawn their attention to the earlier letters from Joint Secretary (Admn), CBEC regarding implementation of LIMBS and uploading of data of court cases and mentions that <em><font color="#990000">despite repeated written and oral reminders, neither the names of Nodal Officers have been intimated to the Board nor requisite data has been uploaded on the portal. </font></em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Member, CBEC <strong><em>requests </em></strong> that an officer not below the rank of Commissioner be nominated immediately for the purpose and ardently hopes that no further reminders would be required on this issue. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>This certainly is the politest way to address a recalcitrant field formation. </em></font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjA3NzI=" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Letter D.O. No. C-50/07/2016-Ad.II </strong></font></a></p>
<p align="center"><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><a name="f5"></a>Buoyed by biometric attendance </em></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> seems that a Circular dated 22.07.2016 was issued by the office of the Principal Commissioner of Customs (Gen), Mumbai Customs Zone II, JNCH, Nhava Sheva regarding implementation of online Biometric Attendance System for all its employees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Just like the Board Circulars that are not always obeyed by the field formations, this Circular too apparently is being ignored. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the Joint Commissioner of Customs in a strongly worded 'Circular' says this - </font></p>
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<td><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>However, it has been observed that some of the officers are not marking their attendance on the Biometric System. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>2. Therefore all officers are informed that from 1st October 2016 onwards, officers who have not marked their attendance on Biometric System will be marked as ABSENT and their salary for the day will not be drawn. The same would be applicable for those who are not registered with system. Disciplinary action will also be initiated against the officers who fail to mark their attendance on Biometric Attendance System. </em></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>3. Every may note that it is being monitored at highest level. </em></font></p></td>
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<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">Who is to <em>"note"</em> and what is to be <em>"noted"</em> is what baffles us! </font></p>
<p align="center"><strong><font color="#006600" size="3" face="Georgia, Times New Roman, Times, serif"><em><a name="f6"></a>GST Bills on agenda </em></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>LOK</strong> Sabha and Rajya Sabha will meet for the Winter Session between November 16 and December 16, 2016. There will be a total of 22 sittings. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The agenda for legislation includes ten Bills for consideration and passing. Nine Bills are listed for introduction, consideration and passing. Two Bills are listed for withdrawal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Central Goods and Services Tax Bill, 2016, Integrated Goods and Services Tax Bill, 2016 & Goods and Services Tax (Compensation for Loss of Revenue) Bill, 2016are also listed for Introduction, Consideration and Passing. </font></p>
<p align="justify"><font color="#990000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>In the backdrop of the demonetisation hullabaloo, fireworks can be expected</em>. </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until tomorrow 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 day.</strong></font></p>
<p align="justify"><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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