TIOL-DDT 451 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<html>
<head>
<meta http-equiv=Content-Type content="text/html; charset=windows-1252">
<title>Taxindiaonline's DDT 402</title>
</head>
<body>
<p> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT
451</font><br>
18 09 2006<br>
Monday</b></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Tariff
values increased for Brass scrap and crude soyabean.</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There
is no increase in tariff values for palm oil, a marginal increase in crude soyabean
oil and a remarkable hike in brass scrap.</font></p>
<div align=center>
<table border=1 cellspacing=0 cellpadding=3 width=450>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>S.No.</strong></font></p></td>
<td width=107> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Chapter
heading or sub-heading</strong></font></p></td>
<td width=177> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Description
of goods</strong></font></p></td>
<td width=88> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tariff
value<br>
US$<br>
(Per Metric Tonne)</strong></font></p></td>
<td> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>New
tariff values</strong></font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(1)</strong></font></p></td>
<td width=107> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(2)</strong></font></p></td>
<td width=177> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(3)</strong></font></p></td>
<td width=88> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>(4)</strong></font></p></td>
<td> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>5</strong></font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
10 00</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Palm Oil</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">447</font></p></td>
<td valign=top> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No
change</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 10</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD
Palm Oil</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">476</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No
change</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 90</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others
– Palm Oil</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">462</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No
change</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
10 00</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Palmolein</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">481</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No
change</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 20</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBDPalmolein</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">484</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No
change</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1511
90 90</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others
– Palmolein</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">483</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">No
change</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1507
10 00</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude
Soyabean Oil</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">579</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">580
</font></p></td>
</tr>
<tr>
<td width=95> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8</font></p></td>
<td width=107> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7404
00 22</font></p></td>
<td width=177> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass
Scrap (all grades)</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4456</font></p></td>
<td valign=top> <p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4629</font></p></td>
</tr>
</table>
</div>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2006/cnt06_105.htm">NOTIFICATION
No. 105/2006-CUSTOMS (N.T.), Dated : September 15, 2006</a></u></font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Can
DRI adjudicate? </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“The
innocuous looking question raised by DDT”, as a netizen commented raised quite
a hot debate of a very high standard. Here is a summary of the discussion, an
answer to some queries and a possible conclusion from a netizen. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a)
The holistic issue that was attempted to be raised was if every excise, customs
and income tax formations adjudicate their own cases , whynot DRI or DGCEI ?
When every excise, customs and income tax formations have <b>policing </b>in
the <b>form of preventive and audit formations</b> and theyadjudicate their
cases initiated by the senior officersof the Commissionerates ( be it EA 2000
audit which they approveor preventive cases which they approve or show cause
noticesout of issues initiated at Range level that the senior approve ) why
not DRI or DGCEI ?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b)
If these organisations should only book cases and not bother about the outcome
of such cases, what purpose is solved ? Is statements recorded by torture enough
to show the efficacy of such organisations ?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c)
Does preventive formations in excise , customs and income tax not book high
value and meaningful cases -- why demean them and disrespect their efforts by
saying that DRI /DGCEI can only do it ? Is not the very same officers from excise
who are making their mark in DRI and propping it up by their tireless efforts
?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d)
Why should such organisations shy away from dealing with quasi judicial work
? Why should they hide under the garb that they are super sleuth organisations
and do not have time to deal with adjudication work -- If so, Why do they deal
with writ petitions , Why do they propose prosecution work, Why do they then
give their opinions on CESTAT orders once their cases are dropped , Why do they
go to settlement commission to fight their cases -- only book the cases and
shove the rest of the work down the gutter -- why this partially partial hypocrisy
? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e)
When the sameroutine has been followed in excise, customs and income tax for
years and years together ; when every single officer has been targeted as officers
of revenue bias ( and the adjudicators are - there is no doubt about it at all
-- only problem is revenue bias is born out of an unknown fear -- a feeling
of not knowing when a judicial order will go againsthim ) -- why has no one
raised his voice of concern till now -- even if they have, why is it not debated
–No oneshould be a judge in one’s own case, rightly so -- but bottom line is
why is that the same continues in spite of years of so called torture in the
name of revenue bias ? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">f)
On the specific issue, why has the Board kept it open by issuance of circular
and powers of customs officer to DRI officer?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">g)
On the flip side, if booking of cases is only the prerogative, why does DRI
want to issue show cause notice -- leave it to the jurisdictional Commissionerate
they should handle it --only book cases, issues modus operandi circulars and
keep oneself aloof from all that happens around you --- it is simply not possible
-- one cannot be isolated -- one cannot sit on the fence and see the self destruction
that some of these adjudication orders are bringing about – it was in this context
that it was mentioned that those who matter should sit up and take notice.
</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">h)
Some say that the DRI / DGCIE are specialized organizations set out for special
and technical purpose ? What is the justification for such a statement? The
staff patently of DRI can be counted on the fingers. What sort of specialization
are we talking about? Officers from excise who have dealt with Central Excise
law walk into the custom dominated field one fine day and is expected to perform
the next day ? Nobody bothers to take him around the port, the CFS – show him
how it works, how it functions, the technicalities – he just survives??? What
sort of specialization is there? Now how does only adorning the judicial robe,
suddenly make them lose their efficiency? It is said the police cannot be the
judge – then what are we doing in excise, customs and direct tax formations
/ Why is that it cannot be argued that if an executive commissioner can adjudicate,
why such organizations cannot? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i)
Yes , a totally delinked adjudication system can be one solution which can be
looked into seriously. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">j)
A new legal remedy worse than cure ?? Well, better not to comment on this one
!!!</font></p>
<p align=center><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006600">The
Adjudicator</font></b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Recognize
the citizen taxpayer as master</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">UK Customs has
an independent office of adjudicator to investigate about </font></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Mistakes </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Delays </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Poor or misleading
advice </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Inappropriate
staff behaviour</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">++ Use of discretion</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">of
the Customs and excise department. They even publish the complaints and the
results of their investigation in their web site. In a recent case, the customs
department offered a compensation of £250/- . The adjudicator routinely awards
compensation to victims of official apathy. During the year 2005-06, the Adjudicator
awarded the following payments from the Customs to complainants. </font></p>
<table width="450" border=1 align="center" cellpadding=3 cellspacing=0>
<tr>
<td width=336 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Compensation fordirect costs</font></pre></td>
<td width=120 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">£54,791</font></pre></td>
</tr>
<tr>
<td width=336 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Consolatory payments</font></pre>
<pre></pre></td>
<td width=120 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">£25,281</font></pre></td>
</tr>
<tr>
<td width=336 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Paymentsfor poor complaints handling</font></pre>
<pre></pre></td>
<td width=120 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">£19,950</font></pre></td>
</tr>
<tr>
<td width=336 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tax,NICand interest givenup</font></pre></td>
<td width=120 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">£370,586</font></pre></td>
</tr>
<tr>
<td width=336 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Total</font></pre></td>
<td width=120 valign=top><pre><font size="2" face="Verdana, Arial, Helvetica, sans-serif">£470,608</font></pre></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Here
is the interesting case:- </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Mr
and Mrs I cut short their holiday abroad because Mrs I was taken ill. On
arrival back in the <st1:country-region><st1:place>UK</st1:place></st1:country-region>,
Customs and Excise stopped the couple and searched their vehicle. Mr I subsequently
complained about the distress caused by the search and claimed that the
officers had damaged some of the contents of his vehicle.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs
and Excise were unable to identify which of their officers, if any, had been
involved in the search; nor whether any other agency had carried out the search.
On that basis, they rejected the complaint.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>We
upheld this complaint.</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We
asked Customs and Excise to investigate matters again. This time, the investigation
established both that Customs and Excise had indeed carried out the search and
also that they could identify the officers involved. They offered MrI £250 in
recognition of their previous failure to investigate matters properly and the
distress that this caused.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">They
also agreed to pay for repair or replacement of the damaged items, even though
they were by no means certain that their officers were responsible for the damage.
We considered that, in the circumstances, Customs and Excise’s offer was both
fair and reasonable.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">MrI
felt able to accept Customs and Excise’s offer of redress and we were able to
settle the complaint by mediation. We were very pleased to note that Customs
and Excise used this complaint to review and improve their local procedures.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>*‘we’
stands for the Adjudicator’s office. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This
is how the citizen should be respected and the government ‘servant’ should be
told that he is a ‘servant’ and will be punished if he misbehaves with his master.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
Adjudicator’s offices notices, Given the tendency of those wishing to smuggle
illegal material to pose as genuine travellers, it is inevitable that innocent
people are sometimes caught up in the operational procedures in place to enforce
restrictions. This, in turn, can generate complaints about the attitude of officers.</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></span></font></p>
</body>
</html>