TIOL-DDT 306 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body>
<div align="justify"><font size="3" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">TIOL-DDT
306</font></strong></font><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
20 02 2006<br>
Monda</font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">y</font></div>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff
Value – Brass Scrap - increased</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By
Notification No. 9/2006 – Cus NT dated February 15, 2006, Tariff Values
of crude pal oil and palmoleine were enhanced, but brass scrap was spared. But
within two days wisdom dawned on North Block and now the tariff value of brass
scrap is also increased. The tariff value which was USD 2201 per MT is now USD
2233. Why this could not be done on 15th and why this is done on 17th, is a
mystery which only the CBEC will understand. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_011.htm">NOTIFICATION
NO. 11 /2006-Cus., (N.T.), Dated: February 17, 2006</a></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti
dumping duty on primary pencil cells- yet another dead notification resurrected</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It
is really difficult for the Board to keep track of the number of anti dumping
notifications currently floating around and all these notifications unfortunately
have a sun set clause. The Notification imposing anti dumping duty on primary
pencil cells and primary batteries originating in, or exported from, the People’s
Republic of China, was imposed vide notification No. 84/2001 and has expired
on 6th February 2006. Now the Government has extended its life till 5th February,
2007. Fortunately the government is armed with a Tribunal order that for such
extensions, the uncovered periods are not really lost. Contrary to popular belief,
the courts are not really against the government and but for the judicial benevolence,
most of the laws drafted by our babus would simply be thrown out. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2006/ctariff06_008.htm">NOTIFICATION
NO. 8 /2006-Cus., Dated: February 16, 2006</a></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP
- State Trading Enterprises permitted to issue NOC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Foreign Trade Policy is amended to permit the State Trading Enterprises to issue
‘NO Objection certificate’, if they so desire, for import by advance
licence holder. However, the licensee would be required to file Quarterly Returns
of the imports effected against such ‘No Objection certificate’
to the concerned State Trading Enterprises (STEs) and the STEs, in turn, would
submit Half-yearly import figures of such imports to the concerned administrative
Department for monitoring with a copy endorsed to the Department of Commerce.”</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2005/dgft05not046.htm">NOTIFICATION
NO. 46(RE-2005)/2004-2009, Dated: February 16, 2006</a></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Chloroform
under free import</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT
has amended the ITC (HS) Classification of Export and Import Items, 2004-09
to make Chloroform (Trichloromethane) under free import and Trichloroethane
under restricted import. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2005/dgft05not047.htm">NOTIFICATION
NO. 47 (RE-2005)/2004-09, Dated: February 17, 2006</a></strong></font></p>
<P align=center><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt.jpg" width=375></B></P>
<TABLE cellSpacing=0 cellPadding=0 width=350 align=center border=1>
<TBODY>
<TR>
<TD><IMG height=67 hspace=5 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle vspace=5><B><I> <font size="2" face="Verdana, Arial, Helvetica, sans-serif">Smuggling?</font></I></B></TD>
</TR>
</TBODY>
</TABLE>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On
Friday DDT asked you what <strong>smuggling</strong> is. The overwhelming response
from netizens shows that smuggling is still an interesting topic. A netizen
asked, “Is there a catch in the term 'smuggling'?” and went
on to answer, “The word <strong>smuggling</strong> means - The fraudulent
taking into a country, or out of it, merchandise which is lawfully prohibited.
- the illegal transport of goods, especially across borderlines to avoid legal
tariffs thereof, or to avoid ban on the such import/export of the goods. In
this context I think there should be no ambiguity.” There is my friend.
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Another
netizen wrote, “At least 15 of existing Central Acts deal with smuggling.
Most probably the earliest Act is THE FORT WILLIAM ACT, 1881. This Act deals
with ‘Smuggling’ of liquor into the Fort. Here smuggling is carrying
secretly. Majority of all other acts adopt the definition of ‘Smuggling’
as defined in the Customs Act, 1962” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Obviously
what many of us and what Bollywood understands by smuggling is a little different
from what the law stipulates. As per section 2(39) of the Customs Act, </font></p>
<p align="justify"><font color="#0000FF" size="2" face="Verdana, Arial, Helvetica, sans-serif">“Smuggling”,
in relation to any goods, means any act or omission which will render such goods
liable to confiscation under section 111 or section 113;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So
smuggling is not simply bringing in goods from other countries without payment
of duty. Even an omission is smuggling. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>As
per Section 111, the following goods brought into India are liable to confiscation.</strong></font></p>
<table width="450" border="1" align="center" cellpadding="2" cellspacing="2">
<tr>
<td><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. any
goods imported by sea or air which are unloaded or attempted to be unloaded
at any place other than a customs port or customs airport appointed under
clause (a) of section 7 for the unloading of such goods;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. any
goods imported by land or inland water through any route other than a
route specified in a notification issued under clause © of section
7 for the import of such goods;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. any
dutiable or prohibited goods brought into any bay, gulf, creek or tidal
river for the purpose of being landed at a place other than a customs
port;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. any
goods which are imported or attempted to be imported or are brought within
the Indian customs waters for the purpose of being imported, contrary
to any prohibition imposed by or under this Act or any other law for the
time being in force;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. any
dutiable or prohibited goods found concealed in any manner in any conveyance;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. any
dutiable or prohibited goods required to be mentioned under the regulations
in an import manifest or import report which are not so mentioned;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. any
dutiable or prohibited goods which are unloaded from a conveyance in contravention
of the provisions of section 32, other than goods inadvertently unloaded
but included in the record kept under sub-section (2) of section 45;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. any
dutiable or prohibited goods unloaded or attempted to be unloaded in contravention
of the provisions of section 33 or section 34;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. any
dutiable or prohibited goods found concealed in any manner in any package
either before or after the unloading thereof;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. any
dutiable or prohibited goods removed or attempted to be removed from
a customs area or a warehouse without the permission of the proper officer
or contrary to the terms of such permission;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. any
dutiable or prohibited goods imported by land in respect of which the
order permitting clearance of the goods required to be produced under
section 109 is not produced or which do not correspond in any material
particular with the specification contained therein;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. any
dutiable or prohibited goods which are not included or are in excess
of those included in the entry made under this Act, or in the case of
baggage in the declaration made under section 77;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. any
goods which do not correspond in respect of value or in any other particular with
the entry made under this Act or in the case of baggage with the declaration
made under section 77 in respect thereof, or in the case of goods
under transshipment, with the declaration for transshipment referred to
in the proviso to sub-section (1) of section 54 ;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">14. any
dutiable or prohibited goods transitted with or without transshipment
or attempted to be so transmitted in contravention of the provisions of
Chapter VIII;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">15. any
goods exempted, subject to any condition, from duty or any prohibition
in respect of the import thereof under this Act or any other law for the
time being in force, in respect of which the condition is not observed
unless the non-observance of the condition was sanctioned by the proper
officer;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">16. any
notified goods in relation to which any provisions of Chapter IVA or of
any rule made under this Act for carrying out the purposes of that Chapter
have been contravened. </font></p>
</td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>And
also the following export goods are liable to confiscation:-</strong></font></p>
<table width="450" border="1" align="center" cellpadding="2" cellspacing="2">
<tr>
<td><p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. any
goods attempted to be exported by sea or air from any place other than
a customs port or a customs airport appointed for the loading of such
goods;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. any
goods attempted to be exported by land or inland water through any route
other than a route specified in a notification issued under clause (c)
of section 7 for the export of such goods;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. any
goods brought near the land frontier or the coast of India or near any
bay, gulf, creek or tidal river for the purpose of being exported from
a place other than a land customs station or a customs port appointed
for the loading of such goods;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. any
goods attempted to be exported or brought within the limits of any customs
area for the purpose of being exported, contrary to any prohibition imposed
by or under this Act or any other law for the time being in force;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. any
goods found concealed in a package which is brought within the limits
of a customs area for the purpose of exportation;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. any
goods which are loaded or attempted to be loaded in contravention of the
provisions of section 33 or section 34;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. any
goods loaded or attempted to be loaded on any conveyance, or water-borne,
or attempted to be water-borne for being loaded on any vessel, the eventual
destination of which is a place outside India, without the permission
of the proper officer;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. any
goods which are not included or are in excess of those included in the
entry made under this Act, or in the case of baggage in the declaration
made under section 77;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. any
goods entered for exportation which do not correspond in respect of value
or in any material particular with the entry made under this Act or in
the case of baggage with the declaration made under section 77;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. any
goods entered for exportation under claim for drawback which do not correspond
in any material particular with any information furnished by the exporter
or manufacturer under this Act in relation to the fixation of rate of
drawback under section 75; </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. any
goods on which import duty has not been paid and which are entered for
exportation under a claim for drawback under section 74;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">12. any
goods cleared for exportation which are not loaded for exportation on
account of any wilful act, negligence or default of the exporter, his
agent or employee, or which after having been loaded for exportation are
unloaded without the permission of the proper officer;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">13. any
specified goods in relation to which any provisions of Chapter IV B or
of any rule made under this Act for carrying out the purposes of that
Chapter have been contravened. </font></p>
</td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If
you make a wrong baggage declaration or if you attempt to export anything or
import anything from a port other than the one declared as customs port, you
are a smuggler. That is why that <strong>DDT</strong> wrote sometime back that
as per law all imports through Vizag port amount to smuggling because Vizag
is not a notified port for imports. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Smuggling
is not the dishum dishum of Mumbai films; it can simply be imports through Vizag
port!</strong></font></p>
<p align="justify"><font color="#993300" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>In
university they don't tell you that the greater part of the law is learning
to tolerate fools - <i><font color="#000000">Doris Lessing</font></i></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6666">Until
tomorrow with more DDT</font></strong></font></p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice day. </font></strong></font></p>
<p align="justify"><font color="#FF6666"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail
your comments to </font></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
</body>
</html>