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 »
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 »
Powers , Classes, Appointment of officers of Customs & Central Excise Officer under Indirect Tax Laws 1. Introduction 1.1. It is essential that officers working in various wings of Customs, Excise and Service tax department remain aware of legal provisions relating to their appointment, powers and functions under three main tax laws dealing with in-direct… Read More »
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 »
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 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 »
Filing of Appeal before CESTAT Forms Part-IV 1. Introduction: 1.1 In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given 1.2 The… Read More »
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 »
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 »
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 »