Indirect Tax Dispute Resolution Scheme, 2016 - Customs - PUBLIC NOTICE No. 19/2016

OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU 575010 C No. S-26/04/2016 Cus Tech. Date: 16.06.2016 PUBLIC NOTICE No. 19/2016 Subject: Indirect Tax Dispute Resolution Scheme, 2016 - Reg. Trade and Industry is hereby informed that the Indirect Tax Dispute Resolution Scheme Rules, 2016 have been notified by Notification No.29/2016- CE(N.T.) dated 31st May 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 the scheme. 2. In this regard, Shri. N. Udayashankaran, Assistant Commissioner of Customs, Mangaluru Customs Commissionerate, has been authorized to function as Assistant Commissioner, Designated Authority for the purpose of Indirect Tax Dispute Resolution Scheme, 2016 and the details of the said Designated Authority are as follows: Name Designation Address Contact Number N. Udayashankaran Assistant Commissioner O/o the Commissioner of Customs, New Custom House, Panambur, Mangaluru 575010 0824-2400906 3. The provisions of this Scheme shall not apply, if - (a) the impugned order is in respect of search and seizure proceeding; or (b) prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or (c) the impugned order is in respect of narcotic drugs or other prohibited goods; or (d) impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prevention of Corruption Act, 1988 (49 of 1988); or (e) any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974). 4. The party intending to avail the benefit of the scheme, shall pay tax due alongwith the interest thereon at the rate as provided in the Act and penalty equivalent to 25% of the penalty imposed in the impugned order, within 15 days of the receipt of acknowledgement and intimate the designated authority within 7 days of making such payment giving the details of payment made along with the proof thereof. On receipt of the proof of payment of tax, interest and penalty, the designated authority shall, within 15 days of the receipt of such proof, pass an order of discharge of dues in such form as may be prescribed. The procedure to be followed and the forms to be used, are specified in the Notification No.29/2016-CE(N.T.) dated 31st May 2016. 5. Difficulties, if any, in implementation of these instructions, may be brought to the notice of the undersigned. (Dr .M. SUBRAMANYAM) COMMISSIONER OF CUSTOMS