TIOL-DDT 99 · the untouched capture
Rendered as it looked. Links and images are disabled in this view; the file itself is untouched.
<html>
<head>
<title>Untitled Document</title>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
</head>
<body bgcolor="#FFFFFF">
<p><b><font size="3" face="Verdana, Arial, Helvetica, sans-serif" color="#0000CC">TIOL-DDT
99<br>
<font size="2">21 04 2005<br>
Thursday</font></font></b></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>Appointment of ports – Muldwarka. What about Vizag?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Muldwarka
in Gujarat is now a port for unloading of coal, coke and furnace oil and export
of any goods. Now this is sought to be made a port for “Unloading of imported
coal, petroleum coke, furnace oil and <b>gypsum</b> and loading of clinker and
cement for export”. DDT 73 had pointed out that Vizag and Kakinada are
still not recognised ports as far as Customs are concerned.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">
<b>An extract from DDT 73:-</b><br>
<br>
So the two very important ports in Andhra Pradesh, Visakhapatnam and Kakinada
are not really full-fledged ports. Kakinada is only for loading of export goods
and <b>unloading</b> of only Petroleum products. And the largest operating port
in India, Visakhapatnam, as per this notification is only for export. That is
‘no import’ from either port, except of course Petroleum products
in Kakinada. The notification specifies several ports like Kandla, Mangalore,
Cochin, Nhava Seva, Paradeep, Madras. And all these ports are for the purposes
of “Unloading of imported goods and loading of export goods or any class
of such goods.” Why then the difference for Visakhapatnam and Kakinada?
Beats me! Of course there is another Notification which is not yet rescinded
- Notification No. 77 – cus dated 19.5.1973, which also appoints Visakhapatnam
and Kakinada as ports but only <b>for the shipment and loading of goods</b>.
<br>
<br>
So, as per the law, imported goods cannot be unloaded at Visakhapatnam and imported
goods other than Petroleum products cannot be unloaded at Kakinada. But I have
personal knowledge that imported goods are being unloaded at both these ports
for any number of years. <br>
<br>
There are a lot of illegal imports going on in Vizag and Kakinada as they are
not really recognised ports and this is going on for ages!<br>
<br>
<b><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2005/cnt05_033.htm">NOTIFICATION
NO. 33 /2005-CUSTOMS (N.T.), Dated : April 20, 2005</a></b><br>
<br>
<b><font color="#006633">DGFT amends HOP</font></b><br>
<br>
The Handbook of Procedure is amended:-<br>
<br>
• Two copies of passport size photographs of the applicant duly attested
by the Banker of the applicant to be added to the list of documents required
in the <b>Aayaat Niryaat</b> Form <br>
<br>
• Revalidation period for licences reduced from 12 months to six months.<br>
<br>
• EOUs shall be eligible for wastage for sub-contracting and against exchange<br>
<br>
• Importer to maintain consumption register<br>
<br>
• Field offices of the Directorate General of Foreign Trade shall act
as Export Facilitation Centres.<br>
<br>
<b>What is the date of shipment? The Handbook of procedure is amended to explain
this:-</b></font></p>
<div align="justify">
<table width="450" border=1 align="center" bordercolor="#CCCCCC">
<tr>
<td width="23%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i)
By Sea</font></p></td>
<td width="76%" colspan=2 valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For
bulk cargo, the date of Bill of Lading or the date of me receipt, whichever
is later. </font></p></td>
</tr>
<tr>
<td width="23%" valign=top> </td>
<td width="6%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a)</font></p></td>
<td width="70%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For
containerised cargo, the date of "Onboard Bill of Lading",
or "Received for Shipment Bill of Lading", where the L/C provides
for such Bill of Lading. For exports by containers from Inland Container
Depot (ICD), the date of Bill of Lading issued by shipping agents at
the time of loading of export goods in the ICD after customs clearance.
</font></p></td>
</tr>
<tr>
<td width="23%" valign=top> </td>
<td width="6%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b)</font></p></td>
<td width="70%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For
Lash barges, the date of Bill of Lading evidencing loading of the export
goods on board</font></p></td>
</tr>
<tr>
<td width="23%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii)
By Air</font></p></td>
<td width="76%" colspan=2 valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
date mentioned by the appropriate Officer of Customs on the Shipping
Bill, evidencing loading or handing over of goods to the air cargo complex,
which are not international airports, or by way of rotation of flight
number and date.</font></p></td>
</tr>
<tr>
<td width="23%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii)By
Post Parcel </font></p></td>
<td width="76%" colspan=2 valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
date stamped on the postal receipt.</font></p></td>
</tr>
<tr>
<td width="23%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) By
Rail </font></p></td>
<td width="76%" colspan=2 valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
date of RR (Railway Receipt). </font></p></td>
</tr>
<tr>
<td width="23%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v)
By Registered Courier Service </font></p></td>
<td width="76%" colspan=2 valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
date affixed on Courier Receipt/ Waybill</font></p></td>
</tr>
<tr>
<td width="23%" valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(vi)
By Road </font></p></td>
<td width="76%" colspan=2 valign=top> <p style='text-align:justify'><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The
date on which the goods crossed the Indian border as certified by the
Land Customs Authorities. </font></p></td>
</tr>
</table>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2005/dgft05pn003.htm">PUBLIC
NOTICE NO 3 (RE-2005) /2004-2009 dated 20.4.2005</a></b></font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#006633">CAT
to be abolished?</font></b><br>
<br>
TIOL had recently reported that the Chairman of the CBEC is likely to join the
Central Administrative Tribunal, but is the CAT going to be abolished? Not very
soon, but there is a possibility. There is no provision either in the Constitution
or the CAT Act to abolish the administrative Tribunal. Even if the Tribunal
has outlived its utility, there is no way the Government can abolish it. A Bill
is likely to be presented in this session of Parliament to bring in the necessary
changes.<br>
<br>
<font color="#006633"><b>I Assure Service (IAS)</b></font></font></p>
<div align="left">
<table width="450" border="1" align="center" cellpadding="5" cellspacing="0">
<tr>
<td width="532" height="206"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.
Wherever I am posted, I will work for 100 percent literacy in the region
and I will also ensure that the child drop out ratio in schools is reduced.<br>
<br>
2. Wherever I am posted, I will ensure that the status of women is enriched
and I will work to create parity in the male-female birth rate.<br>
<br>
3. I will ensure that no one will lead me to the temptation of corruption.<br>
<br>
4. Wherever I am posted, I will ensure that in my district tenure one
lakh trees are planted and maintained.<br>
<br>
5. Wherever I am posted, I will work towards the execution of five PURA
Projects in my district and I will work to create employment opportunities
for people through the creation of rural enterprises.</font></td>
</tr>
</table>
</div>
<p align="right"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
<b>Oath administered by President Kalam to IAS probationers who met him yesterday.
</b></font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <font color="#0000CC"><b>Hundred
not out. Monday, DDT will be Hundred</b></font><br>
<br>
<font color="#FF6666"><b>Until Monday with the centurion DDT<br>
<br>
Have a Nice weekend. <br>
<br>
Mail your comments to</b></font> <b>vijaywrite@taxindiaonline.com</b></font></p>
</body>
</html>