TIOL-DDT 851 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 851 </font> <br>
24.04.2008 <br>
</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Thursday </strong></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Procedure for import of Vegetable Fats (Vanaspati) under Indo-Sri Lanka Free Trade Agreement. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The total quantum of import of vegetable Fats under Indo-Sri Lanka Free Trade Agreement shall be restricted to 2.5 lakh MT per annum. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2.
The imports of the items in India shall be allowed, based on production of
Tariff Rate Quota Certificate (TRQC) and Certificate of Origin (CoO) issued
by the Designated Authority, that is, Department of Commerce, Government
of Sri Lanka. TRQC shall be issued in advance, in duplicate. TRQC will be
sent by the Sri Lankan exporter to Indian importer. The formats of TRQC and
CoO are given in Annexure ‘A' and ‘B' to this Public Notice. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.
Import quota of 2.5 lakh MT refereed in Para (1) above shall be allocated
by the Government of Sri Lanka in four equal quarterly tranche. Import quota
of one quarter shall not be allowed to be carried over to the next quarter.
Date of import for this purpose shall be reckoned with reference to the Bill
of Lading date. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.
Import of the items shall be allowed only through the following ports/ICDs: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Ports: </strong>Mumbai,
JNPT/Nhava Sheva, Kandla, Chennai , Cochin, Tuticorin, Vizag (Vishakhapatnam),
Kolkata, Haldia, Kakinada , New Mangalore, Morgumao, Mundra. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ICDs: </strong>Tughlakabad,
Ludhiana , Ahmedabad, Kanpur, Jaipur, Pithampur/Indore, Faridabad. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5.
Customs authorities shall forward a consolidated report of all such imports
to Directorate General of Foreign Trade, New Delhi , on a monthly basis,
latest by 10 th of the following month. </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=47&filename=notification/dgft/2008/dgft08pn007.htm" target="_blank">DGFT Public Notice No.</a> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2008/dgft08pn007.htm">07 ( RE-2008)/2004-09,Dated: : April 22 , 2008 </a></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Our birthday – the possible trinity </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><img src="http://www.taxindiaonline.com/RC2/image/stories/mh4ddt.gif" alt="Legal Corner Icon" width="402" height="76" hspace="5" border="0" align="left" /></b></font></strong></font></strong></font></strong></font>We are Eight! Nothing Great, but for the fact that for many in this country as well as many other parts of the world, the day starts with TIOL and ends with TIOL. The other day I called up a senior judge and introduced myself and said we are a tax based website, he said, “you don't need to introduce yourself, anyone connected with tax in India will know TIOL.” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It was so succinctly stated by Mr. Sridhar , Member, CBEC in our Hyderabad Seminar that <strong>the trade, Taxindiaonline and department. We make a possible trinity. </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Do tell us how we can serve you better; what more do you expect from us; We plan to make the <strong>DDT </strong> a six day affair instead of the five day one as of now. Please inform us if you would like to like to have <strong>DDT </strong> on Saturdays too. We will be only too happy to have the site re designed as per your requirements – please tell us what you want. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Financial Inclusion – South tops </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Financial Inclusion is defined as the process of ensuring access to the financial services and flow of timely and adequate credit for vulnerable groups such as weaker sections and low income groups at an affordable cost. Considering that a sizeable section of the population, particularly low income group, remained excluded from the services provided by the financial sector, the Government had constituted a Committee on Financial Inclusion with Dr. C. Rangarajan as the Chairman. The Committee had suggested that financial inclusion should be taken up in a mission mode as a financial inclusion plan at the national level. It had also recommended inter-alia, that Regional Rural Banks should be given separate exclusive targets for micro finance and financial inclusion. The Finance Minister in his budget 2008-09, had indicated that the Government purposes to immediately accept two recommendations of the Committee viz: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. To advise Commercial Banks including Regional Rural Banks (RRBs) to add atleast 250 rural household accounts every year in each of their rural & semi urban branches. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. To allow individuals such as retired bank officers, ex-service men etc. to be appointed as Business Facilitator or Business Correspondent or Credit Counsellor. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Addressing the meeting of the Consultative Committee attached to the Ministry of Finance, Mr. Chidambaram said that as in the case of most other indicators of development, there are regional variations observed in the level of financial inclusion across regions, occupational and social groups. The FM said that the Southern region has registered far higher level of financial inclusion followed by the West, North and North-eastern regions of the country. While Pondicherry is the first Union Territory to achieve full financial inclusion, Palakkad of Kerala is the first district in the country to attain full financial inclusion. The minister said that six public sector banks had already implemented online submission, appraisal and approval of educational loans and other banks are also in the process of making their educational loan schemes completely online. </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Justice delayed - on the roads </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A Netizen sent me this:- </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While driving to the office during a rush hour morning, I heard a loud siren from a vehicle fast approaching me from behind. Thinking it was an ambulance and also as someone's life is in danger; I pulled my car to the left and gave him way. As the vehicle passed, I noticed that it was not an ambulance, but a luxury car with a name board written as "High Court of XXXXX" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> While pulling my car back on the road, I thought: that's why they often say " <strong>JUSTICE </strong> delayed is justice denied" </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FTA with China </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government announced that a Free Trade Agreement (FTA) with China was not a "priority" for India due to "deep divisions" within the government and opposition from the industry. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"This is an issue (FTA with China ) in which there are deep divisions both within the government as well as within the Indian industry," Minister of State for Commerce and Industry Jairam Ramesh said in the Rajya Sabha . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As of now, pursuing an FTA with China is not a priority, he said, adding that "no final decision will be taken on a Free Trade Agreement with China without consultation with all stakeholders including industry". India and China have set up a joint study group to ascertain the feasibility of an FTA. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While negotiations are underway, industry bodies like FICCI and Assocham have asked the government to adopt a cautious approach before signing the agreement, arguing that resultant tariff cuts will see Chinese goods flooding Indian markets. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">China has become India 's number one trading partner with a massive increase in trade volume in the last few years. India has already signed trade agreements with Singapore , Sri Lanka , Bhutan , Nepal and is a signatory to the South Asian Free Trade Agreement (SAFTA). To a separate question, he said Pakistan has violated international law by not granting Most Favoured Nation (MFN) status to India despite New Delhi extending it to Islamabad. <br>
<br>
He said despite Pakistan not granting MFN status to India , trade between the two has increased with exports to that country touching USD 1.6 Billion and imports about USD 400 mn. PTI </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>FDI inflow </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The total FDI inflow (including NRI investment) during 2007-2008 (upto Feb, 2008) is US $ 20.1 billion. However, segregated data on NRI investment is not centrally maintained. <br>
<br>
Government has put in place a liberal and transparent policy for FDI, including investments from NRIs, wherein most of the sectors are open to FDI under the automatic route. In addition, the policy allows special dispensation for NRI investments in the real estate and housing and in domestic airlines sectors. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the real estates & housing sector, investment by NRIs is exempt from the conditions of minimum capitalization, minimum area development etc. NRI investment upto 100% is permitted on the automatic route for the following activities. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) Scheduled Air Transport Services/Domestic Scheduled Passenger Airline <br>
Non-Scheduled air Transport Service/Non-Scheduled airlines, Chartered airlines and cargo airlines. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) Ground Handling Services subject to sectoral regulations and security clearances. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This information was given by the Minister of Overseas India Affairs, Shri Vayalar Ravi in a written reply to a question, in the Lok Sabha . </font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left" /></b></font></strong></font></strong></font></strong></font></font><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Jurispruden<font color="#FF6633" size="5"> tiol</font> – Tomorrow's cases </strong></font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Wealth Tax </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>After assessments are completed, valuation officer's report cannot be called for and the report cannot be used for re-opening assessments: Bombay High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>question before the High Court: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT was justified in holding that the Assessing Officer was not justified in re-opening the Assessment on the basis of the valuation report obtained by him subsequent to the date of completion of assessment? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To answer the question High Court proceeded to answer the following issues : </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) Was it open to the assessing Officer to issue notice under Section 17 for reopening of assessment based on the report of the DVO which was called for after the assessment order was passed in so far as assessment years 1988-89 and 1989-90? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) Can the report called from the DVO before the Assessment order was passed but received after the order was passed, constitute material for reason to believe based on which notice under Section 17, could have been issued for reopening the assessments already completed? </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Prosecution - when the highest Appellate Authority has absolved the petitioners on merits, no criminal proceedings on the same set of allegations: Delhi High Court </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DRI officers intercepted the petitioner Ajay Gulati while he was entering security lounge at departure hall of I.G.I. Airport, New Delhi on the night intervening 11/12th August, 2002. He was scheduled to travel by Flight No.TG-316 for Bangkok . As a result of detailed examination of his bag as well as his personal search, 4,500 U.S. dollars were recovered from the personal search while from his baggage 15,000 (Traveler s Cheque) U.S. dollars were recovered. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">High Court held that when the highest Appellate Authority in the present case has absolved these petitioners on merits, no useful purpose will served by continuing the criminal proceedings on the same set of allegations. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Central Excise </strong></font></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Delhi HC rules that penalty is only 25% of duty if duty is paid before show cause notice - Also gives a piece of advice to learned adjudicating authorities to explicitly state the options available to the assessee under Section 11AC </strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court has a piece of advice for all the Adjudicating authorities: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">To obviate any similar situation from arising in future, we are of the opinion that in its adjudication order the adjudicating authority under the Act should explicitly state the options available to the Assessee under Section 11AC of the Act. Once the choices are made known to the Assessee and it still does not take advantage of the first proviso to Section 11AC of the Act, it will be entirely at its own peril. Therefore, it would be beneficial, both from the point of view of the Revenue as well as the Assessee, if the options available to the Assessee are mentioned in the adjudication order itself. </font></p>
<p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>See our columns tomorrow for the judgements </strong></font></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT </strong></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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