Notification of "the Indirect Tax' Dispute Resolution scheme Rules, 2016" - Customs - PUBLIC NOTICE NO. 147/2016

MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI-II CUSTOMS HOUSE, 60, RAJAJI SALAI, CHENNAI - 600001 DATED: 16.06.2016 PUBLIC NOTICE NO. 147/2016 Sub: Notification of the Indirect Tax' Dispute Resolution scheme Rules, 2016 1. All the importers, Exports and the Trade are hereby informed that the Central Government has notified the Indirect Tax Dispute Resolution Scheme, 2016 introduction by Chapter XI of Finance Act, 2016 and necessary Rule under the scheme have been notified vide Notification No. 29/2016-CE (NT) dated 31/05/2016 as the Indirect Tax' Dispute Resolution scheme Rules, 2016 . These rules have come into force on the 1 st day of June, 2016. 2. The said scheme allows the Party in appeal before the Commissioner (Appeals) on 1 st March, 2016 to file a declaration before the designation authority for the purpose of availing the benefit of the scheme. The Indirect Tax dispute resolution scheme rules, 2016 provide for the forms to be used for making the scheme operational. The following forms have been prescribed by the said Rules. (a) Form 1, has been prescribed for making declaration under the scheme. (b) Form 2, is the form in which the designated authority shall give the acknowledgement about the receipt of declaration by him. Once such as acknowledgment has been given by the designated authority, the proceedings before the Commissioner (Appeals) shall remain suspended for sixty day and the Commissioner (Appeals) will not proceed any further with the appeal till expiry of said sixty days. (c) Form 3, is the Form to be filled by the declarant giving the details of the amounts deposited by him as required under the scheme. Declarant has to deposit the sums required to be deposited by him within fortnight of the receipt dated acknowledgement and report the details of deposit made within 7 days of making the deposit to the designated authority. (d) Form 4, is the form in which the said designated authority shall pass an order of discharge of dues in respect of the case before Commissioner (Appeals) for which the declaration has been made in form I. 3. Commissioner will on receipt of the order in form 4 from the declarant, shall match the same with the copy received directly from the designated authority and shall remove the appeal from his pendency as being disposed off. Since: Commissioner(Appeals) has not decided on the issues raised in appeal, the said disposal of appeal shall have no binding precedent value. 4. Smt. R. Gulzar Begum, Deputy Commissioner has been authorized by the Commissioner of Customs, Commissionerate II, Chennai 600 001 as Designated Authority for the said scheme. 5. The relevant Notification No. 29/2016- CE (NT) dated 31 st May 2016 along with the Forms prescribed under the Scheme can accessed at: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-nt2016/cen09-2016.pdf 6. Hindi versions follows. (Issued from file S.58/26 /2016 Appg. Main C.II) MAYANK KUMAR COMMISSIONER OF CUSTOMS CHENNAI-II