TIOL-DDT 873 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 873 </font><br>
27.05.2008 <br>
Tuesday </strong></font></p>
<p align="center"><font color="#006600"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> Import of Sex determination/ gender testing kits – violation of PC & PNDT Act – Customs watch out! </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The Drug Controller General (I), Directorate General of Health Services had issued instructions to all Port Health/ Drug Controller offices informing that gender testing/ sex determination kits are being imported into the country for the purpose of determining the sex of the foetus through DNA analysis at home; the use of sex-selection techniques before or after conception as well as misuse of pre-natal diagnostic techniques for sex selective abortions are prohibited under <strong><font color="#FF6633">Pre-Conception and Pre-Natal Diagnostic Techniques Act, 1994</font> <font color="#FF6633">[ PC & PNDT Act]</font></strong> . In view of this, the Drug Controller General had instructed that import of gender testing/ sex determination kits may not be permitted in the country and the customs authorities be advised accordingly.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> So, the Board directs that all the Customs officers concerned may be instructed to refer the imported consignments of gender testing/ sex determination kits to the Port Health Officer / Drug Controller, in order to obtain their clearance, before giving the Customs clearance for the imported goods/ consignment. The seriousness of the issue and the pernicious consequence of declining girl child sex ratio by use of such kits for illegal purposes of sex/gender determination may be brought to the knowledge of the field officers so that such imports are properly checked.</font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">What is this Act all about?</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In order to check female foeticide, Pre-natal Diagnostic Techniques (Regulation and Prevention of Misuse) Act, 1994 was brought into operation on 1st January, 1996. The Act prohibits determination and disclosure of the sex of foetus. The Act was amended in the year 2003 to include sex-determination at pre-conception stage and action against advertisements promising a male child. The amended Act received the assent of the President on the 17th January, 2003. The act is now called PC & PNDT Act (Pre-Conception and Pre-Natal Diagnostic Techniques (Regulation and Prevention of Misuse) Act as amended by Amendment Act of 2002.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The aims and objectives of the PC & PNDT Act lay that it is enacted to provide for the prohibition of sex selection, before or after conception, and for regulation of pre-natal diagnostic techniques for the purposes of detecting genetic abnormalities or metabolic disorders or chromosomal abnormalities or certain congenital malformations or sex-linked disorders and for the prevention of their misuse for sex determination leading to female foeticide and for matters connected therewith or incidental thereto. However, under the Act, use of Pre-natal Diagnostic Techniques and genetic counselling is permissible for detection of certain genetic abnormalities in the foetus. The violation of the Act is punishable with imprisonment up to five years and fine up to Rs. 1.00 lakh apart from cancellation of registration and license.</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/2008/instructions.htm" target="_blank">CBEC F.No. 528/1/2008-Cus(TU) Dated: 24th May, 2008.</a></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"> Import of Motor Car under EPCG Scheme – DGFT clarifies</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> As per Para 5.1 of Foreign Trade Policy, Import of Motor Cars, Sports Utility Vehicles / all purpose vehicles are allowed only to Hotels, Travel Agents, Tour Operators or Tour Transport Operators and Companies owning / operating Golf Resorts.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> In order to ensure proper and intended use of above vehicles under EPCG Scheme, DGFT wants that</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (a) Customs authorities will endorse in “Bill of Entry” while clearing such vehicles that such vehicles have to be registered as a vehicle “for tourist purpose only”. This would make purpose of import of vehicles absolutely clear and would also facilitate registration.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> (b) In all past cases where Export Obligation Discharge Certificate (EODC) has not been obtained by 30-06-2008 and where vehicles were not registered as Tourist Vehicles, EPCG authorization holders will get them registered as Tourist Vehicles, by 31-08-2008. Regional Authorities of DGFT will monitor and ensure compliance.</font></p>
</blockquote>
<p align="justify"> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2008/dgft08cir007.htm" target="_blank">DGFT CIRCULAR NO 07/ (RE-08- )/2004-09), Dated: May 7, 2008</a></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5"> tiol</font> <font color="#006600">– Tomorrow ' s cases</font></strong></font></p>
<p align="justify"><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><font color="#663399">Income Tax</font></strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> Non-resident company deputes staff to India for imparting technical expertise - Reimbursement of expenses - such payments are integral to process of advice of technical character and are liable to TDS provisions: ITAT</font></strong></p>
<p align="justify"><font color="#000000" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>IS reimbursement of expenses incurred on technical personnel of a non-resident company, deputed to India for imparting technical training, liable to provisions of Sec 195? This was the question before the Bench and the Tribunal has ruled in favour of the Revenue. The ITAT has held that it is true that the non-resident company has no PE in India but such a fact will not have any bearing on the chargeability of tax on fees for technical services u/s 9(1)(vii). Since the payments were made while executing the agreement and it was an integral part of the process of advice of technical character, such payments on account of reimbursement does attract the provisions of Sec 195.</strong></font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"> Customs</font></strong></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>Much-reported Olga smuggling case: Tribunal finds prima facie evidence of organised smuggling; asks 8 Customs officers to pre-deposit sum ranging from Rs 50000 to Rs one lakh</strong></font></p>
<p align="justify"> <font color="#000000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>BEFORE we bring you the details of this CESTAT stay order, let's recall the story of a 27-year-old Uzbek beauty-stunner who used to seduce her way through the Green Channel at IGI Airport! But her 'intaxicating' style of smuggling did not last long when she landed up at IGI Airport with a few other accused, in August, 2000 and was arrested by the Customs. She was carrying commercial quantity of Chinese silk fabrics. Any idea about the quantum of the quantity? Unbelievable - 2200 kg. What made her so bold to carry such a quantity as accompanied baggage?</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> The Tribunal says : ''We find that there has been an organized smuggling using the passengers. The passengers involved were found to be frequently travelling. The evidence from airlines indicate huge weights of cargo booked in the names passengers paying substantial freight. It is claimed the baggages came as "pooled baggage." The examining officers and the baggage superintendents who were supervising the work of examining officers who have access to passports have not recorded that the passengers are frequent travellers and have not taken efforts to tally the total packages in the pooled baggage and all the passengers in the group. These omissions do not appear to be accidental.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"> Central Excise</font></strong></p>
<p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong>Refund claim filed in November 1998 – assessee succeeding in appeal before Tribunal in January 2004 – Interest to be paid after expiry of three months from date of filing of refund claim: Tribunal</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <strong><font color="#FF6633">THE</font></strong> relevant facts of the case are that the appellants claim for refund of the modvat credit reversed by them on capital goods was rejected by the adjudicating authority on 18.07.2000. The said findings were reversed by the Tribunal vide order dt.21.01.2004 and the appellant filed a letter dt. 03.03.2004 with the authorities asking them to grant the amount of the refund as per the Tribunal's order. The lower authorities sanctioned the amount of the refund considering this date i.e. 03.03.2004 as the date for filing the refund claim. The appellant subsequently filed a claim seeking the interest of the delayed payment. It was rejected; the matter was carried to the Tribunal & the Tribunal vide its order dt. 09.01.2006 remanded the matter back to the adjudicating authority to consider the feasibilty of granting interest on the amount so refunded. The adjudicating authority vide order dt. 20.02.2006 granted an interest of Rs.55,331/-.</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"> See our columns tomorrow for the judgements</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <font color="#FF6666">Until Tomorrow with more <strong>DDT</strong></font></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" target="_blank">vijaywrite@taxindiaonline.com</a></font></p>
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