Leaf No: 84 Month : Mar - Apr Year : 2017

Greetings from Team SA!

  Ms. Vanaja N. Sarna, IRS (C&CE:1980) has been appointed as Chairman, CBEC.

 Finance Act, 2017 has come into effect from 31.3.2017.

 CCEA has approved the time period for the provisional Mega power projects (25 projects), for furnishing the final Mega certificates to the Tax authorities be extended to 120 months instead of 60 months from the date of import.

 The Union Cabinet has approved the implementation of Supreme Court's Judgment in DGFT v/s Kanak Exports & Ors regarding Target Plus Scheme (TPS) 2004-09.

 13th GST Council meeting approved the four major Rules relating to Valuation, Input Tax Credit, Composition Scheme and the Transitional provisions. The GST Council will meet again on May 18 and 19 and discuss the rate fixation for all the goods and services.

 The Union of India has approved the proposal to rename CBEC as Central Board of Indirect Taxes & Customs (CBIC).

 The CGST, the IGST , the UTGST and the GST (Compensation to States ) Acts of Parliament have received the assent of the President and have been published in the Gazette.

 Draft GST Rules on (1) Assessment and Audit (2) e-Way Bill. Please see under GST>GST Laws & Rules>Draft Rules.Comments are invited by 21.04.2017 at gst-cbec@gov.in

 Update to the Foreign Trade Policy, 2015-2020 to account for current UN Security Council Resolutions concerning Democratic People’s Republic of Korea(DPRK) up to Resolution 2321(2016) of 30th November, 2016.

 Amendments are carried out to update Chapter 4 of Foreign Trade Policy 2015-20.

 Export of Groundnut oil, Sesame oil, soyabean oil and Maize(Corn) oil in bulk, irrespective of any pack size, has been exempted from the prohibition on export of edible oil.

 Import of 5 lakh MT of raw sugar under Exim Code 170114 of chapter 17 of ITC (HS), 2017-Schedule-I (Import Policy) is allowed duty free under TRQ.

 Notification No 1 dated 05.04.2017 regarding Import of 5 lakh MT of raw sugar under Exim Code 170114 of chapter 17 of ITC (HS), 2017-Schedule-I (Import Policy) allowed duty free under TRQ amended.

 Amendments in Appendix 4J of Hand Book of Procedures 2015-20 and in General Notes for Chemicals and Allied Products of Standard Input Output Norms(SION) relating to Export Obligation Period under Advance Authorizations.

 Para 2.54(d)(iv) of the Handbook of Procedures, 2015-2020 has been amended to reflect the list of designated ports for imports of un-shredded metallic scrap and the period for installation and operationalisation of Radiation Portal Monitors and Container Scanner in these ports is extended uptil 31.3.2018.

 Extending Merchandise Exports from India Scheme(MEIS) benefit for `Onions Fresh or Chilled` under ITC(HS) code 07031010 up to 30.06.2017.

 The product description in the MEIS Schedules existing prior to Public Notice 61 dated 07.03.2017 has been corrected in line with ITC(HS).

 Clarification regarding Public Notice No. 38 dated 6.10.2016 and Public Notice No. 63 dated 27.03.2017.

 Online issuance of RCMC.

 Allocation of additional quantity (non-country specific) for export of sugar to USA under Tariff Rate Quota (TRQ).

 Rebate of State Levies (RoSL) on Export of made-up articles.

 Disposal of seized/confiscated cigarettes of foreign origin.

 Clarification regarding amendment in Special Economic Zone Rules, 2006.

 Clarification relating to Customs Act, 1962 proposed in the Finance Bill,2017.

 DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources - charging of Duty.

 Delayed, incomplete or incorrect filing of Import manifest.

 Regarding errors in the bank account no., IFSC Code, etc.

 Classification of leggings.

 Classification of 'Saree'.

 Jurisdiction of Chief Commissioners of Central Excise, Principal Commissioner of Central Excise.

 Service Tax (Advance Rulings) Amendment, Rules 2017.

 Service Tax (Settlement of Cases) Amendment Rules, 2017.

 Central Excise (Advance Rulings) Amendment, Rules 2017.

 Central Excise (Settlement of Cases) Amendment Rules, 2017.

 Notification No.12/2012-Customs, dated the 17th March, 2012 amended.

 Notification No. 69/2011-Customs, dated 29th July, 2011 amended.

 Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver.

 Rate of exchange with effect from 17th March, 2017.

 Handling of Cargo in Customs Areas (Amendment) Regulations, 2017.

 Notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012 amended.

 The Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017.

 The Bill of Entry (Forms) Amendment Regulations, 2017.

 The Deferred Payment of Import Duty (Amendment) Rules, 2017.

 Customs (Advance Rulings) Amendment, Rules 2017.

 Notification No. 63/94-Customs (N.T), dated the 21st November, 1994 amended.

 Seeks to notify Foreign Post Offices.

 Amendment to notification no. 40/2012-Customs (N.T.), dated the 2nd May, 2012.

 Amendment to the Levy of Fees (Customs Documents) Regulations, 1970.

 Customs (Settlement of Cases) Amendment Rules, 2017.

 Amendment to notification no. 78/2014-Customs (N.T.) dated 16.09.2014.




 GST (Compensation to States) ACT.









 FAQs on GST as on 31-03-2017.

 ‘Cargo’ denotes goods ready for transportation, ‘packaging the goods’ is a stage prior to the goods becoming cargo - Signode India Ltd V CCE&C-II – 2017-TIOL-126-SC-ST.

 Payment which has been made during past audit objection, for an earlier period cannot be utilized to reject the application under VCES for subsequent period - Pace Setter Business Solutions Pvt Ltd V UOI - 2017-TIOL-670-HC-MUM-ST.

 Rule 3A(2) regarding annual production rules embodies only a presumption as to the Rule of evidence and does not create any legal fiction – Bhuwalka Steel Industries Ltd & Anr V UOI & Ors - 2017 - TIOL - 134 - SC - CX.

 Colour Television Sets cleared in SKD condition classifiable under Entry 8528 & attract levy of excise duty - Vewvox Systems V CCE - 2017-TIOL-163-SC-CX.

 Conversion of paddy into rice is not a distinct operation and being in natural form, fails the test of manufacture as per Sec.2(f) of CEA, 1944 - CCE V Dunar Foods Ltd etc - 2017-TIOL-155-SC-CX.

 Notice sent by ‘speed post’ and affixing copy of same on notice board of Customs House is not treated as valid service of notice, hence request for releasing goods seized on account of no notice with in six months is therefore allowed - Iqbaal Hussain V . UOI - 2017-TIOL-502-HC-DEL-CUS.

 Chairman, CBEC is directed to appear before the High court to explain reason for inadequate facilities provided at Central Revenue control laboratory - HLG Trading V UOI - 2017-TIOL-579-HC-P&H-CUS.

 Manufacturer entitled to claim Modvat credit on strength of private Challans - CCE V Aarti Steels Ltd - 2017 (347) ELT 415 (P&H).

 Jumbo electric operated platform truck used on factory and not on road is a capital good even if movable - CCE V Jindal Steel & Power Ltd - 2017 (347) ELT 407 (Chattisgarh).

 Non filing of statement of facts and grounds of appeal is a curable defect - Century Laminating Co. Ltd  V CCE 2017 (347) ELT 400 (ALL).

 In case of recalling of appeals which was earlier transferred to call book till decision of appeal in identical matter pending before Tribunal, the petitioner can file appropriate application for re transfer to call book - Toshniwal Hyvac Pvt Ltd V CCE 2017 (347) ELT 261 (MAD).

 In absence of anything else, invoice is conclusive proof of transfer of possession of goods sold, unless this presumption is rebutted with any evidence - CCE V Ployplastics Industries India Pvt Ltd - 2017 - TIOL - 654 - HC - P&H - CX.

 Denial of deemed export benefit and recovery of drawback based on the observation of the Policy Committee is ultravires and inconsistent with the provisions of Foreign Trade Policy and held as void and illegal - NCC Ltd & Ors V UOI - 2017 TIOL-677-HC-MUM-CUS.

 Electricity consumption based on Dr.N.K.Batra report alone cannot be adopted as a basis for demand – Om Shanti Steel & Castings Pvt Ltd V UOI - 2017 (347) ELT 441 (JHAR).

 In absence of clear legal stipulation, no recovery proceedings can be permitted against heirs and legal representatives of sole proprietor/proprietres after their death - Gaurav Agarwal V DC & Anr - 2017-TIOL-664-HC-MUM-CX.


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