TIOL-DDT 2831
25 04 2016
Monday

GOVERNMENT has constituted a Committee under the chairmanship of Dr. Ashok Lahiri  to study the issues relating to the recent imposition of excise duty on jewellery including the issues related to compliance procedure for the excise duty, records to be maintained, operating procedures and any other issues that may be relevant.

The Committee will consist of

1. Mr. Gautam Ray

2. Mr. Rohan Shah, Legal expert [Managing Partner, Economic Laws Practice].

3. Mr. Shri Manoj Kumar Dwivedi, Joint Secretary [Department of Commerce].

4. Mr. Alok Shukla, Joint Secretary [Tax Research Unit, Central Board of Excise and Customs, Department of Revenue].

All associations will be given an opportunity to submit representation before the subcommittee in writing and the all India associations to state their case in person.

Any further communications with the regard to the aforesaid Sub-Committee may be sent through e-mail to highlevelcommittee@gmail.com or by post.

Couldn't the NIC create an email id instead of using a private one?

CBEC Circular No. 1025/13/2016-CX, Dated: April 22, 2016

Central Excise Duty on Gold Jewellery -Time for Registration Extended

CBEC has announced extension of time for taking registration of an establishment by a jeweller   up to 01.07.2016. Though, the liability for payment of central excise duty will be with effect from 1st March, 2016, the assessee jewelers may make the payment of excise duty for the months of March, 2016; April, 2016 and May, 2016 along with the payment of excise duty for the month of June, 2016.

Doesn't this require a statutory provision?

CBEC Circular No. 1026/14/2016-CX, Dated: April 23, 2016

Re-crediting Bond value in online running bond at destination Air Cargo Complex

REPRESENTATIONS have been received in the Board regarding problems faced in the debit and re-credit of bond value for transshipped Cargo.It has been brought to the notice that while moving bonded truck from one Air cargo complex to another air cargo complex, the bond value of the cargo is debited from the online running bond. However, upon completion of transshipment, there is delay in re-crediting the amount at the destination air cargo complex.

Board directs that the Chief Commissioners should ensure that the re-crediting of bond is done without any delay at destination Air Cargo Complexes.

CBEC Instruction in F. No. 401/69/ 2016-Cus III., Dated: April 22, 2016

Insistence on documents of registration where not required

REPRESENTATIONS have been received in the CBEC regarding problems faced by importers on the clearance of products not specified under the Legal Metrology Act, 2009.It has been brought to the notice that Customs officers are insisting on registration documents from importers on products which do not fall under the purview of the Legal Metrology Act, 2009 and rules made there under. Insistence on such documents has been reported to cause undue delay in the clearance of such consignments.

Board wants all officers to be sufficiently sensitized not to insist on registration documents under Legal Metrology Act, 2009 wherever it is not required.

CBEC Instruction in F. No. 401/69/ 2016-Cus III., Dated: April 22, 2016

Effective and Timely Disposal of Public Grievances - CBDT Instruction

KEEPING in view the emphasis of the Prime Minister on effective and timely disposal of public grievances, Secretary DARPG conducted a review of 10 randomly selected disposed cases and 5 cases pending for more than 6 months in respect of CBDT. He concluded:

1. From the analysis of a sample of 10 disposed cases, it is observed that 2 cases took more than 3 years, 5 cases took more than 2 years, 2 cases took more than 11 months and more than 2 months respectively for disposal. Only 1 case was disposed of within 6 days, i. e. within the stipulated period of 2 months as per existing guidelines. But it was closed without actually redressing the grievance of the complainant.

2. As regards pending cases, out of the analysis of a sample of 5 cases, 3 cases are pending for more than 9 months while the other two are pending for more than 10 months and 11 months respectively.

3. Further, it is observed that in some cases, the grievance has been closed on the basis of some letter but the relevant letter has not been uploaded on pgportal.

In view of the observations of the Secretary, DARPG, CBDT requests the Principal Chief Commissioners to personally look into the matter and direct the officers concerned to dispose of all pending grievances which are more than 6 months old by 16th of May, 2016 and simultaneously upload the status on CPGRAMS for proper action by the Centralized Grievance Cell in CBDT.

CBDT D.O. F.No. Dir(Hq.)/Ch(DT)/39(2)/2015/205., Dated April 21 2016

CBDT - Standard Definition of Certain Terms

CBDT had constituted a Committee to recommend standard definitions for certain commonly used terms. On the Committee's recommendations, the CBDT has accepted the following definitions:

1. Tax-base - As on the first date of a Financial Year - Number of persons who have either filed ITRs, or in whose case tax has been paid, or deducted/collected (TDS/TCS), in any of the three consecutive financial years previous to the financial year under reference;

2. New taxpayer added - during a Financial Year- Number of persons who are not included in the tax-base, as on first date of the Financial Year, but who have either filed ITRs, or in whose case tax has been paid, or deducted/collected (TDS/TCS), for the first time, during the financial year under reference;

3. Taxpayer - for a Financial Year - Any person who has either filed a return of income or in whose case tax has been paid or deducted or collected at source during the financial year under reference.

4. Potential taxpayer - for a Financial year - Any person who is not included in the tax-base, as on the first date of the Financial Year, but in whose case information is available on record to indicate that such person was liable to file ITR, or pay any tax, or tax was required to be deducted/collected (TDS/TCS) in respect of such person, during the financial year under reference;

5. Assessee:- for a given Assessment Year - As per the definition provided in the Income Tax Act, including any person who is liable to pay any tax, or in respect of whom any proceedings is pending under the Act, for the reference assessment year;

6. Non - filer - for a given Assessment Year - Any person who is liable to pay any tax, or file an ITR for the reference assessment year, as per information available on record, but no such ITR for the relevant assessment year has been entered on the System.

In the context of above definitions, the words "tax paid' includes taxes paid by way of Advance Tax, Self-Assessment Tax, Taxes deducted/collected at source (TDS/TCS), Tax paid against regular assessment, Dividend Distribution Tax etc.

CBDT Office Memorandum in F.No.309/11/2016-OT., Dated: April 22, 2016

CBDT Wants JS, TPL

CBDT wants to fill up urgently the posts of the Joint Secretary and a Director in TPL (Tax Policy and Legislation) of the CBDT. Commissioners and Additional Commissioners are eligible and applications should reach by 27th April 2016.

CBDT F.No.DBC/Admin./2016-17., Dated: April 22, 2016

Anti Dumping Duty on Barium Carbonate - Yet another Resurrection

THE  Government had imposed provisional anti dumping duty on Barium Carbonate originating in, or exported from, People's Republic of China, vide Notification No. 37/2010-Customs, dated the 23rd March, 2010. This Notification very clearly stated that the  anti dumping duty imposed under this notification shall be effective up to and inclusive of the 22nd day of September 2010.

In September 2010, they forgot to extend it, but woke up five months later and issued a definitive anti dumping notification (No. 6/2011-Cus dated 7.2.2011) with retrospective effect from the date of imposition of the provisional antidumping duty that is 23.3.2010.

Even this extended resurrected imposition expired on 23.3.2015 and as usual they could not extend it.

After a month, they retrospectively extended it by another year till 22nd day of March, 2016 by Notification No. 15/2015-Customs (ADD), dated the 22nd April, 2015.

This extended date of 22nd day of March, 2016 also went past. Now, the Government has again imposed anti dumping duty on this product with effect from 21.04.2016, for five years. Mercifully there is no retrospective imposition.

Notification No. 14/2016-Customs (ADD)., Dated: April 21, 2016

IRS Rules Notified

GOVERNMENT has notified the Indian Revenue Service (Customs and Central Excise) Group ‘A' Rules, 2016, in supersession of the Indian Revenue Service (Customs and Central Excise) Group ‘A' Rules, 2012.

There shall be constituted a Service known as the Indian Revenue Service (Customs and Central Excise) Group ‘A' consisting of persons appointed to the Service.

The authorised permanent strength in various grades of the Service on the date of commencement of these rules, the number of posts in each grade and the pay band and grade pay or pay scale attached thereto shall be:

The 2118 posts of Assistant Commissioners created as a part of cadre review do not figure in the new Rules. Are those not IRS officers?

Department of Revenue Notification in F. No. 12018/3/2014-Ad.II., Dated April 22 2016

Did the Chief Justice Break Down?

NEWSPAPERS reported today that while speaking emotionally at the conference of Chief Justices and Chief Ministers of States, the Chief Justice of India, Justice TS Thakur broke down and was seen wiping his tears. But did the CJI really cry?

He was actually crying for more judges, more funds, more support from the Government. The CJI said,

Nothing moves…

And therefore, it is not only in the name of a litigant or people languishing in jails but also in the name of development of the country, its progress, that I beseech you to rise to the occasion and realise that it is not enough to criticise. You cannot shift the entire burden on the judiciary.

When the apex court came into being in 1950, it had a strength of 8 judges, including the CJI with 1,215 cases pending. Then the pendency was 100 cases per judge.In 1960, the strength of the Supreme Court rose to 14 judges and the cases also increased to 3,247. In 1977, the strength was 18 and the cases were 14,501. By 2009, as is the case today, the strength of SC judges rose to 31 and the pending cases spiralled by 77,181.In 2014, the cases were 81,582 which were reduced to 60,260…

I feel that if nothing else has helped justice, an emotional appeal might….

Until Tomorrow with more DDT

Have a nice day.

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