Indirect Taxes Resolution Scheme, 2016 - Customs - Public Notice No. 33/2016-17

OFFICE OF THE COMMISSIONER OF CUSTOMS - V (GENERAL) AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI - 400 099. F. NO: S/3-Misc (11)/2015-16/Legal (G) ACC Date: 26.08.2016 Public Notice No. 33/2016-17 Sub : Indirect Taxes Resolution Scheme, 2016 - reg. Attention of all the Importers, Customs Brokers, and the member of the Trade is invited to the Board's Instruction vide F. No. 1080/06/DLA/IDRS/2016 dated 01.06.2016 and Notification No. 29/2013-CE (NT) dated 31.05.2016 on the above mentioned subject 2. The Chapter Xl of the Finance Act, 2016 (28 of 2016) comprising of Section 212 to 218, is in respect of the Indirect Tax Dispute Resolution Scheme, 2016. The said scheme allows the party in appeal before the Commissioner (Appeals) on 1st March 2016, to file a declaration before the Designated Authority for the purpose of availing the benefit of scheme. 3. As per clause (e) to sub-section (1) to Section 213 of the Finance Act, 2014 the designated authority means an officer not below the rank of Assistant Commissioner who is authorized to act as Assistant Commissioner by the Commissioner for the purpose of this scheme. 4. The Indirect Tax Dispute Resolution Scheme Rules, 2016 has been notified by Notification No. 29/2016-CE (NT) dated 31.05.2016, These rules provide for the forms to be used for making the scheme operational. Following Forms have been prescribed by the said Rules: (a) Form-I 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 an acknowledgement has been given by the designated authority, the proceedings before the Commissioner will not proceed any further with the appeal till expiry of said sixty days. (c) Form-3, is the form to be filed 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 of the dated acknowledgement and report the details of deposit made within seven 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 5. The 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 the Commissioner (Appeals) has not decided on the issues raised in appeal, said disposal of appeal shall have no binding precedent value. 6. All concerned are requested to refer to all provisions of Indirect Tax Dispute Resolution Scheme, 2016 and Notification No. 29/2016-CE(NT) dated 31 05 2016 for full details. 7. According to Para 3(3) of the Notification No.29/2016-CE(NT): dated 31.05 2016 declaration under sub-rule (1) shall be furnished in duplicate. to the Designated Authority . According to Para 2 of the Instruction dated 01 06.2016 as per clause (e) to sub-section (1) to Section 213 of the Finance Act, 2014, the 'Designated authority means an officer not below the rank of- Assistant Commissioner for the purpose of this Scheme. 8 Accordingly, it is hereby informed that the Asstt./Dy. Commissioner or Customs (Legal Section), General, Air Cargo Complex. Mumbai has been authorized as the designated Authority for General Commissionerate, Air Cargo Complex, Mumbai Zone-Ill 9. Any difficulty noticed in the implementation of the scheme may be brought to the notice of the undersigned (J.P. SINGH) Commissioner of Customs - (V). (General), ACC, Sahar Mumbai.