TIOL-DDT 402 · 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
402</font><br>
10 07 2006<br>
Monday</b></font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Difference
of opinion – third member – CESTAT revokes a 10 year old order</font></strong></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By
CEGAT Order No.6/95 dated 10.11.1995, it was directed, in respect of the matters
in which difference of opinion among Members of the Bench was required to be
resolved as indicated in Section 129C(5) of the Customs Act, 1962, that it shall
be deemed that Members presiding for the time being (over) Single Member Benches
at Delhi were nominated to hear difference of opinion cases and that if on any
day there were more than one Single Member Benches the difference of opinion
cases shall be distributed among them and it shall be deemed that each Member
has been nominated in respect of cases distributed to his or her bench.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now
it is felt that this order fetters the powers of the President and so is revoked.
</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In
order to avoid misplacement of the original files, while seeking nomination
of the third member, it will not be necessary to forward the original file of
the case from any regional bench and it would be sufficient to forward certified
copies of the relevant orders made by the differing Member in such matters.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/order.htm">CESTAT
ORDER NO.</a></u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/order.htm"><u>
11 of 2006 Dated: 05.07.06 </u></a></font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Import
of metallic scrap – registered sources – date extended</font></strong></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As
per the policy, import of metallic scrap is to be allowed only through sources
registered with the DGFT with effect from 1<sup>st</sup> April 2006 but imports
were to be allowed on the basis of pre inspection certificates, if the Bill
of Lading was dated prior to 1<sup>st</sup> August 2006. August is almost here
and perhaps the registration process is not in place and so the date is extended
till 1<sup>st</sup> November 2006.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2006/dgft06pn030.htm">PUBLIC
NOTICE No. 30 (RE-2006)/2004-2009 : DATED : 07/07/2006</a></u></font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Litigation
is too important to be left to lawyers</font></strong></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If
you are in appeal, normally you feel relaxed when your case is handed over to
a competent lawyer, but that’s not correct; you should also monitor your case
as advised by the Delhi High Court in a recent case we are carrying today. “Engaging
a counsel to handle a case before a court or tribunal is not enough”, advised
the High Court. In this case the Tribunal had ordered pre deposit and bank guarantee
with which the assessee complied but this fact was not known to the Tribunal
and so the appeal was dismissed and this fact was not known either to the department
or the assessee. In their blissful ignorance the assessee and the Range continued
with the renewed bank guarantee years after the appeal was dismissed. Obviously
there was some communication gap and the reason for this was the death of the
counsel for the party. </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It
is alright that once in a way death of counsel results in such communication
gaps but this case reveals another weak link in the department’s functioning.
The department continued demanding and accepting bank guarantees for seven years
after the appeal was dismissed! Nobody is to blame for this; there is absolutely
no system in place to monitor the status of appeals. The Range Officers is not
aware of what happens in the Tribunal and he continues merrily with the knowledge
or ignorance that he is destined to have.. This is because the department has
too many wings – Adjudication, Review, Tribunal, Legal etc,. and because of
too many wings they fly in different directions. It’s a miracle that cases are
tracked and action initiated; most of the time there are no links.</font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Court
attaches salary of all customs officers</font></strong></font></p>
<p align=center ><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Cat.gif" width="250" height="200" border="1" align="middle"></font></strong></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A
Nigerian Court froze the bank accounts of Nigerian Customs Service. It is from
this account that salaries of the Customs officers are drawn and due to the
freezing, employees have not got their salary for June. A contractor who was
not paid his fees took the Customs to court and maybe for the lapse of a couple
of officers, all the employees are suffering without salary. Work in the Customs
offices has slowed down as officers are now struggling to survive.</font></p>
<p align=center ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Customs
officer abducted</font></strong></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Chief of a District Customs office in Nepal was abducted allegedly by a Maoist
group. They also took away two motor cycles and a TV set from the Customs office.
Not happy with this they raided the residences of the Customs officers and walked
off with cash and goodies.</font></p>
<p ><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more DDT </font></p>
<p ><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have
a nice Day. </font></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@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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