TIOL-DDT 529 · the untouched capture
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<p align="justify"><b><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT
529</font></b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><br>
10.01.2007<br>
Wednesday</b></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Anti dumping
- Trimethoprim originating in or exported from <st1:country-region><st1:place>China</st1:place></st1:country-region>
– JIT extension</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">They
are JIT – Just In Time. The Anti Dumping Duty was to expire on 8.1.2007 and
now they have extended it for another year. As reported in <u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=4792">DDT
527<strong> </strong></a><strong>,</strong></u> the DA is investigating the
issue. Now the duty is extended till 8.1.2008 and this is done on 8.1.2007.
Too close?</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=23&filename=notification/custom/2007/ctariff07_004.htm">NOTIFICATION
NO. 4/ 2007-Cus., Dated: January 8, 2007</a></u></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Time
bound disposal of applications from EOU / STP</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board has fixed time
frame for disposal of applications from EOU/EHTP/STP. Now a licence will be
issued within 5 days; you can execute a bond within a day, get your licence
renewed within three days, get a Procurement Certificate on the same day; get
a CT-3 on the same day; get your goods warehoused and obtain a certificate within
a day; get your exports supervised on the same day. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Though the Board has fixed
a time frame for all these issues, they have not clarified as to what would
happen if the time frame is not followed. Is it an enforceable order? In fact,
things happen now as per the time frame or sooner if there is a little greasing
of the rusted system. There is problem only for those who do not have the capacity
to grease or do not want to grease the system. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Can the Board issue a clarification
that if the required action is not done within the time prescribed by the Board,
they are deemed to be done? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2007/cuscir07_02.htm">CIRCULAR
NO. 02 /2007-Cus., Dated: January 9, 2006</a></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Physical
Control on errant assessees – Board issues instructions</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board’s initiative for the
New Year to do a lot of un-necessary work by the Board as well as the army of
officers in the field, just to harass a few assessees, is going great guns.
Board has issued instructions on how to implement the Notifications 30 – 32/2006
CENT imposing physical control, withdrawal of monthly payment of duty, bar on
cenvat credit, etc,. The instructions simply reproduce the provisions of the
notifications but add that the proposals are to be sent to the Member (Central
Excise) and that Chief Commissioners should give wide publicity to the generous
scheme. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Just imagine the amount
of unproductive work! As explained in DDT 523, this is how the blasted system
works.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. An officer gets a doubt
that an assessee is an offender – normally these doubts will come during revenue
drives against disobedient assessees.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The Commissioner is informed.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.
After satisfying that the assessee is indeed an offender, the Commissioner
sends a report to the Chief Commissioner </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The Chief Commissioner
sends a recommendation to the Board on what punishment is to be given to the
offender-assessee.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. Before that the Chief
Commissioner should give a hearing to the assessee, but he is not required to
pass any speaking order.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. On getting the recommendation
from the Chief Commissioner, an officer authorised by the Board will issue an
order specifying the punishment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7.
This mysterious officer of the Board is not required to give any Show Cause
Notice, nor a speaking order. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. Board thinks this order
is final.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now if each Commissioner
recommends action against five assessees, the Board will be flooded with 500
cases. Doesn’t the Board have any better work other than issuing silly punishment
orders to errant assessees, which will any way be promptly challenged in the
High Courts? The Board as the Apex body should certainly have better things
to do. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Let us only hope that these
instructions of the Board also get the same treatment as the other ones do –
scant respect.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">And the height of the pre
New Year day revelry is the Board instruction, says para 5 is deleted! Can you
ever imagine a para being deleted from a yet to be issued circular? Obviously
somebody wrote, “deleted” against para 5 of the draft circular and it merrily
continued. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As we have always suggested,
what the Board urgently requires is a few proof readers – revenue will come
on its own!</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=31&filename=notification/excise/2006/cxinstruction.htm">F.No.
224/40/2006 – CX 6 Dated : December 30, 2006</a></u></font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Indirect
Taxes Revenue up</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The FM can smile all his
way to Parliament for the Budget session. Revenue is booming. The Customs, Excise,
and Service Tax collections are up by 22.5% over the previous year and to achieve
the Budget estimates, the growth rate had to be just 2.7%. While Customs accounted
for an increase of 34%, Service Tax brought in 65% more revenue. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">With Revenue coming in like
this do you still need draconian wasteful exercises to discipline a few?</font></p>
<p align=center><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The
Promotion problem</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
extent of frustration in the field is simply stunning. DDT’s report yesterday
that the Board proposes to create 4000 odd posts has evoked unprecedented
response. No news in DDT had received so much response. Obviously people
out there are angry and fuming! Rightly so, with no promotion for 20
years. An Inspector wrote in, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“whether this approval by
the CoS will have to be approved by the Expenditure Ministry or it has already
been accorded approval by the said Ministry. If it is the former then it will
take some time before the proposal comes into effect but if it is the later
then it can be implemented immediately. Can u please throw some light on my
apprehensions? I am presently working as an Inspector in Central Excise for
the last 20 years & am pretty delighted with the news that has trickled
in.” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After twenty years, even
the news of a probable promotion is delightful. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While the case of Inspectors
and Superintendents is pathetic, there is another wing called communication
in the department where the employees retire in the same cadre as the one in
which they join. Their association has written in to say that nobody bothers
about them and their plight. They have no work and no promotion – just like
the others. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A
thoroughly dissatisfied army is a dangerous outfit. Actually what these
poor employees ask for is nothing much and it doesn’t really cost the government
too much. For example, every inspector who has completed 12 years of service
gets the salary of a Superintendent. The government doesn’t lose anything
by promoting him in the eleventh year. Why not go on giving promotions after
every six or seven years of service? That will keep the employees happy.
Will the Generals in Delhi listen?</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></span></font></p>
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