Vox Populi
Blame the top not the field : A Netizen wrote in, It is always seen in the articles on your website that the field officers are at the receiving end of any action taken by them after interpretation of the issues involved. It is strange that none of the articles are raising any finger towards the officials who are responsible for issue of various circulars / notifications etc., which leaves scope for different interpretation as the same are not taken out in plain language bringing out the intention of the statute.
We point out a mistake wherever it occurs and whoever is responsible.
Refund of Special Additional Customs Duty : Another Netizen wrote in, exemption is not covered under the provisions of un-just enrichment, that's why the Notification does not mention it, if notification does not prescribe for any other document other then the proof of payment of custom duty and VAT/sales tax and a declaration on the face of the invoice that the credit of SAD has not been passed on( this is relevant when goods are sold by a regd. dealer to another regd. trader or a manufacturer), then how a circular can put additional conditions?
Now what about the Finished Products like "CAR" imported and sold to dealers or to customers on payment of VAT, where is the question of CENVAT credit of this duty.
All type of questions are doing rounds in the Customs (like seller has not included the SAD amount in the sale price, does the importer is reqd. to give the break-up of his cost on the invoice at all under any act) but not a single claim have been paid till now. This matter is creating so much confusion thanks to the CBEC.
C lassification of grinding wheel – our report not up to the mark : A concerned Netizen told us, I generally admire quality of your articles and daily tax dose. However, news relating to classification of used grinding wheel was not up to the mark. The Chief Commissioner asking for such a stupid clarification should have been reminded by Board about the General Rules of Interpretation, that is, classification, in terms of which all articles can be classified in some or other heading in Customs and in Central Excise, if manufactured or produced in India . There is no need to issue public notice when law is clear on the subject. What is required is training of Officers to make basic concepts clear with relevant case law.
Vox populi is vox dei – we respect the opinions.