TIOL-DDT 359 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
359</font><br>
10 05 2006<br>
Wednesday</b></font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Tsunami
exemption extended</font></b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As
per Notification No 32/2005, “The exemption contained in this notification shall
only be in respect of said duties paid on the said goods, which have been used
in such houses constructed on or after the 1st April, 2005 and on or before
31st July, 2006.” Now this is extended till July 2007.</font></p>
<p ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/etariff06_030.htm">NOTIFICATION
NO 30/2006-Central Excise, Dated: May 9, 2006.</a></u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2006/etariff06_030.htm"><u>
</u></a></font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Women
from Pakistan with drugs – in Customs
custody</font></b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Atari Customs yesterday arrested four Pakistani women carrying 6.8 kg of heroin
worth Rs 7 crore in the international market. The narcotics were found concealed
in their undergarments, footwear and leather belts worn under the clothes. The
Samjhauta express is proving to be a good means of drug smuggling.</font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Exempted
and dutiable goods – credit – can 10% be collected from customers?</font></b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When
credit is taken on inputs used in the manufacture of exempted and dutiable goods,
as is well known 10% of the price of the final product has to be paid to the
department. Now can this 10% be collected from the customers? You can, but the
government will collect that also from you. May be if you collect it as excise
duty, the government will pounce on you, but if the invoice says, it is some
amount required to be paid under some rules, Section 11D will not be attracted.
Tribunal benches have taken contradictory views and the </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Bangalore bench had observed, <b>This amount is
not considered as duty. There is no law, which says that they should not collect
this amount of 8% from the buyer of the goods. </b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Yesterday the
Chandigarh Central Excise Commissioner issued a press note that manufacturers
supplying pipes to water projects in <st1:place w:st="on"></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Punjab
and Himachal Pradesh have evaded excise duty to the tune of Rs. 4.5 Crores.
They were availing the exemption and still collecting this 10% from the state
governments and according to him failed to pay this 10% to the government. The
Commissioner observed another modus operandi - the manufacturer, to keep the
mischief under cover, inflated the prices of goods to the extent of 10 per cent,
and showed the clearances at nil rate of duty. Any problem? </font></p>
<P align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><B><IMG height=62 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_txt2.jpg" width=375></B></font></P>
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<TD width="67"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><IMG height=67 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle></font></TD>
<TD><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><font color="#0000FF"><strong>Perjury</strong></font></u><strong>
- The deliberate, willful giving of false, misleading, or incomplete
testimony under oath in a judicial proceeding .</strong></font></TD>
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<p align="center" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">Legal
Maxims</font></b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><i><u>Ubi
jus ibi remedium</u></i><u>.</u></b> Where there is a right, there is a remedy.
Where the remedy is barred, the right is rendered unenforceable.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> “Where
public bodies, under colour of public laws, recover people’s moneys, later discovered
to be erroneous levies, the dharma of the situation admits of no equivocation.
There is no law of limitation, especially for public bodies, on the virtue of
returning what was wrongfully recovered to whom it belongs. Nor is it palatable
to our jurisprudence to turn down the prayer for high prerogative writs, on
the negative plea of alternative remedy, since the root principle of law married
to justice is <i>ubi jus ibi</i> remedium.” - <i> Shiv Sankar Dal Mills</i>
v. <i>State of Haryana</i>, A.I.R. 1980 S.C. 1037, Supreme Court </font></p>
<p align="justify" ><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more DDT </font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice day. </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@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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