Category Archives: Custom

Anti-dumping duty on Axle for Trailers originating from China

Seeks to levy definitive anti-dumping duty on Axle for Trailers originating in, or exported from People’s Republic of China [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 54 /2016-Customs (ADD) New Delhi, the 29th November, 2016 G.S.R.… Read More »

Print-out of GAR 7 Forms /TR6 Challans is not required

Ease of Doing Business further enhanced for the Importers and Exporters by reducing/eliminating physical print-outs/paper documents for customs clearance; These instructions will become operational from 1st December, 2016; Will help the Importers and Exporters to move towards electronic messaging and paper–free environment. The “Ease of Doing Business” will be further enhanced for the Importers and… Read More »

Mate receipt abolished for containerised cargo

F. No. 450/221/2014-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Room No. 227B, North Block, New Delhi Circular No. 56/2016-Customs dated the 24’h November, 2016 To, Principal Director General/Director General, Directorate of Revenue Intelligence, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners… Read More »

Deferred payment of Customs duty

Circular No. 52/2016-Cus F.No.450181/2016-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, dated the 15th November, 2016 To All Principal Chief Commissioners/Chief Commissioners of Customs /Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs and Central Excise, All Principal Directors General/ Directors General, All Principal… Read More »

Revised rates on garment exports under ROSL Scheme applicable to exports with Let Export Order dates from 15.11.2016 onwards

Circular No. 51/2016-Customs F.No.609/75/2016-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise and Customs Drawback Division New Delhi, dated 09 November, 2016 To All Pr. Chief Commissioners / Pr. Directors Generals of CBEC, All Chief Commissioners / Directors General of CBEC, All Pr. Commissioners / Commissioners of CBEC, Director General… Read More »

Download Slip for Exchange of Notes Rs 500 and Rs 1000

 Requisition Slip / Request Slip for exchange of Old High Denomination Bank Notes in denominations of Rs 500/- and Rs 1000/- Rs 500 and Rs 1000 Bank Notes of aggregate value upto Rs. 4000 only held by a person can be exchanged by him/her at any bank branch or Issue Office of Reserve Bank of… Read More »

Exchange Rate of Foreign Currency w.e.f 04.11.2016

Exchange Rate of Foreign Currency relating to Imported and Export Goods Notified In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs No.127/2016-CUSTOMS (N.T.), dated 20th October, 2016, except as respects things done or… Read More »

Amendments in Standard Input Output Norms (SION) of Food product

GOVERNMENT OF INDIA MINISTRY OF COMMERCE & INDUSTRY DEPARTMENT OF COMMERCE DIRECTORATE GENERAL OF FOREIGN TRADE Public Notice No. 41/2015-2020 New Delhi, the 02nd November,2016 Subject:- Amendments in Standard Input Output Norms (SION) of Product group: Food products -reg. In exercise of the powers conferred under Paragraph 1.03 of the Foreign Trade Policy, 2015- 2020,… Read More »

Deferred payment of import duty allowed to certain Improter

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 135/2016-Customs (N.T.) New Delhi, dated the 2nd November, 2016 G.S.R. (E)––In exercise of the powers conferred by proviso to sub-section (1) of section 47 of the Customs Act, 1962 (52 of 1962), the Central Government permits the following… Read More »

Revised All Industry Rates (AIRs) of Drawback w.e.f 15.11.2016

F. No. 609/83/2016-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs Circular No. 50/2016-Customs New Delhi, dated 31st October, 2016 To Principal Chief Commissioners / Principal Directors General, Chief Commissioners / Directors General, Principal Commissioners/Commissioners, all under CBEC Subject: All Industry Rates of Drawback and other Drawback related… Read More »

Chemicals Handling-Safety, Examination & Storage -E Book

Material Safety in handling, examination & storage of chemicals 1. Introduction 1.1 Customs officers often have to deal with chemicals while inspecting/examining import/export consignment of chemicals or taking samples for testing etc. They are also required to handle chemicals while stock taking in manufacturing premises or godowns. Sometimes the officers also have to supervise transport… Read More »

Revision Application in Indirect Taxes (India) -E Book

Revision Application in Indirect Taxes (India) 1. Introduction 1.1 The Revision Application Unit of the Department of Revenue, Ministry of Finance, Government of India deals with the Revision Applications filed before Central Government in specified Customs and Central Excise matters under section 35 EE of Central Excise Act, 1944 and section 129 DD of Customs… Read More »

Revised procedure for clearance of imported metal scrap (ferrous & non-ferrous)

Circular No. 48/2016-Customs F. No. 450/148/2009-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Room No. 229A, North Block, New Delhi, dated the 26th October, 2016 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners… Read More »

Summons (e-book) under Customs, Excise & Service Tax Laws of India

Summons under Customs, Excise & Service Tax 1. Introduction: 1.1 A successful investigation is substantially dependent on a good interrogation and recording of statements to convert the findings into admissible evidence. The process involves questioning a suspect or a witness to seek information leading to solution of a case of evasion being investigated. Calling suspect… Read More »

E book on Appeals to Commissioner (Appeal) in Excise,Cusotms,Service tax

Appeals to Commissioner (Appeal) in Excise, Cusotms,Service tax 1. Introduction 1.1 Under Central Excise/Customs/Service Tax laws, the officers of Customs & Central Excise have been empowered to act as a quasi-judicial authority and decide as to whether an infringement or contravention has taken place and whether penal action is called for. The adjudication proceedings are… Read More »

China- Customs audit regulations w.e.f 1 November 2016

China- Customs audit regulations w.e.f 1 November 2016 The new measures provide guidelines in implementing customs audit regulations and specify and refine various items in the operation and implementation of the customs audit regulations.  The measures: Add some content related to self-disclosure Add provisions in relation to introducing third-party agencies (e.g., professional accounting or tax organizations)… Read More »

Interrogation under Customs Act and Allied Acts

Interrogation Investigation: Issuance of Summons and Recording of Statement 1. Introduction: 1.1 Investigation means search for material and facts in order to find out whether or not an offence has been committed. Establishing an offence depends entirely on effective and meticulous investigation. Customs authorities are empowered to investigate offences under the Customs Act and allied… Read More »

Call Book Concept in Indirect Taxes

Concept of Call Book in Indirect Taxes Abbreviations Used ATN: Action Taken Note C &AG: Comptroller and Auditor General CBEC: Central Board of Excise and Customs CERA: Central Excise Revenue Audit CESTAT: Customs, Excise and Service Tax Appellate Tribunal CRA: Customs Revenue Audit. DARPG: Department of Administrative Reforms and Public Grievances LAR: Local Audit Report… Read More »

E Book on Principles of Natural Justice

Principles of Natural Justice INDEX Introduction  Nemo debet essc judex in propria causa  Bias: Pecuniary Bias  Personal Bias  Official Bias  Audi alterem partem Issuance of Notice Notice to Indicate Evidence Being Relied Upon  Return of Non-Relied upon Documents  Right to make Representation Reasonable time to file Reply  Grant of Personal Hearing  Personal Hearing and Decision… Read More »

Rebate of State Levies on Export of Garments

Circular No. 47/2016 – Customs F.No.605/42/2016-DBK (Pt.II) Government of India Ministry of Finance Department of Revenue  Central Board of Excise and Customs Drawback Division New Delhi, dated 20th October 2016 To All Principal Chief Commissioners / Principal Directors Generals of CBEC All Chief Commissioners / Directors General of CBEC All Principal Commissioners / Commissioners of… Read More »

Mission Zero for reducing pendencies : CBEC

GOVERNMENT OF INDIA MINISTRY OF FINANCE/DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS D.O.No 156/Chairman(CBEC)/2016  Dated: 19th October, 2016 Dear Colleague, As you are aware, preparations for introducing  GST from the  beginning of the next fiscal year are in full swing with the present focus being on timely finalization of its legal and administrative framework.… Read More »

Procedures smplified for handling exporters obligations under EPCG authorizations

Instruction F.No.605/71/2015-DBK Government of India Ministry of Finance: Department of Revenue Central Board of Excise and Customs (Drawback Division) **** New Delhi, dated 14th October, 2016 To Pr. Chief Commissioners/Pr. Directors General (All) Chief Commissioners/Directors General (All) Pr. Commissioners/Commissioners (All) Madam/Sir, Subject: Rationalization of procedures in handling exporters obligations under EPCG authorizations -reg. The undersigned is directed to… Read More »

Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUBSECTION (ii)]  Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 126 /2016-CUSTOMS (N.T.) New Delhi, 14th October, 2016 22 Asvina, 1938 (SAKA) S.O. … (E).– In exercise of the powers conferred by sub-section (2) of… Read More »

Appointment of Common Adjudicating Authority by Director General Revenue Intelligence

Appointment of Common Adjudicating Authority by DGRI [To be published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Directorate of Revenue Intelligence Notification No. 2/2016-Customs (N.T./CAA/DRI) New Delhi, dated the 13th October, 2016 S.O. (E). – In… Read More »

Encashment of bank guarantee doesn’t amount to payment of duty: Madras HC

HIGH COURT OF MADRAS Nizamabad Agro (P.) Ltd. v. Assistant Commissioner of Customs -EODC T.S. SIVAGNANAM, J. W.P. NO. 27525 OF 2016 AUGUST  30, 2016 S. Murugappan for the Petitioner. Rajkumar Jhabakh, Senior Standing Counsel for the Respondent. ORDER 1. Heard Mr.S.Murugappan, learned counsel appearing for the petitioner and Mr.Rajkumar Jhabakh, learned Senior Standing Counsel… Read More »

Anti-dumping duty on Narrow woven Fabrics

Seeks to impose anti-dumping duty on Narrow woven Fabrics [Hook and Loop Velcro Tapes] of specified types, originating in or exported from Peoples Republic of China for a period of five years [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF… Read More »

Immediate Prosecution for offences relating to Gold, FICN, arms, ammunitions etc

Circular No. 46/2016 – Customs F.NO. 394/68/2013-cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) Room No. 512, 5 th Floor, Hudco Vishala Building, K. Puram, New Delhi, dated 4th October 2016 All Principal Chief/Chief Commissioner of Customs/Customs (Preventive)/Central Excise/Service Tax All Principal Directors General/ Directors General of… Read More »

Validity of Import licenses of plastic/ PET scrap issued under previous Hazardous Waste Rules 2008

Instruction F.No. 401/26/2014-Cus.-III(Pt.) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi North Block, New Delhi Dated 30th September, 2016 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners… Read More »

Change in Tariff value of crude Palm Oil, RBD Palm Oil, others

Change in Tariff value of crude Palm Oil, RBD Palm Oil, others – Palm Oil, crude Palmolein, RBD Palmolein, others – Palmolein, Crude Soyabean Oil, Brass Scrap (all Grades), Poppy Seeds, Areca Nuts, Gold and Silver notified  In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52… Read More »

CBEC Classification of inorganic chemicals – mono potassium phosphate,calcium nitrate,potassium magnesium phosphate as fertiliser

F.NO. 528/79/2016-STO (TU) Government Of India Ministry Of Finance Department Of Revenue Central Board of Excise and Customs (Tariff unit) **** North Block, New Delhi 2nd September, 2016 To, All Principal Chief Commissioners Customs/All Principal Chief Commissioners of Customs and Central Excise, All Chief Commissioners of Customs/Chief Commissioners of Customs & Central Excise, All Directors… Read More »

South African Rand Exchange Rate w.e.f 23.09.2016

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 122/2016 – Customs (N.T.) Dated the 22nd September, 2016 In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following amendments in… Read More »

Setting up of Clearance Facilitation Committee for Land Customs Stations and Inland Container Depots

F. No. 450/115/2016-CUS.-IV Govt. of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Circular No. 44/2016 – Customs New Delhi, dated the 22nd September, 2016 To, All Principal Chief Commissioners/ Chief Commissioners of Customs, All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise, All Directors General, All Principal Commissioners/Commissioners… Read More »

GST Overview as per FAQ’s on GST by CBEC

Overview of Goods and Services Tax (GST) Q 1. What is Goods and Service Tax (GST)? Ans. It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as… Read More »

New Import policy for Marble and Travertine Blocks

New Import policy for Marble and Travertine Blocks The Department of Commerce, Ministry of Commerce and Industry, Government of India has notified the new import policy for Marble & Travertine Blocks, and Marble and Granite Slabs, to come into effect from 1st October 2016. Read  Import Policy of Rough Marble and Travertine Blocks Marble and Travertine… Read More »