Indirect Tax Dispute Resolution Scheme, 2016

ee erat

ial

art sree (arated) Arareyed erat OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) adier eanyean Neat Aes SECC, Hay vo oof NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400 001 F.No.$/23-19/Tech/2016. Date:06,09.2016

Date:06,09.2016

PUBLIC NOTICE No.!91/2016

Sub: Indirect Tax Dispute Resolution Scheme, 2016- reg.

1. Attention of all the Importers, Customs Brokers, and the member of the Trade is invited to Indirect Tax Dispute Resolution Scheme, 2016 & ITDR Scheme Rules, 2016 as notified by Notification No. 29/2016-CE

. (NT) dated 31.05.2016. 2. The chapter XI 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 declarauon before the Designated Authority for the purpose of availing the benefit of the scheme.

  3. 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-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 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 the fortnight of the receipt of the dated acknowledgment and report the details of the 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-1. 

4. The Commissioner will on receipt of the order in Form-4 from the declarant shall match the same with the copy received directly trom the designated authority and shall remove the appeal from his pendency 2s being disposed off. Since the Commissioner (appeals) has not decided

==> picture [180 x 15] intentionally omitted <==

----- Start of picture text -----<br> Scanned by CamScanner<br>----- End of picture text -----<br>

,

on etl the issues raised in appeal, said disposal ot Recents binding precedent value. “Al Shall hay. _

5. All concerned are requested to refer to all provisions of “Indireer “p,, Dispute Resolution Scheme, 2016 & Notification No, 29/2016-CE (NT dated 31.05.2016 for full details.

6. According to para 3(3) of said notification No. 29/2016-CE (NT) dated 31.05.2016 declaration under sub rule (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. : 7. Accordingly, it is hereby informed that Shri K. S. Iqbal, a Commissioner of Customs (Legal Cell), New Customs Housese, ameal, Zone-| has been appointed as the Designated Authority !o ; Commissionerate of Customs (General).

7. Any difficulty noticed in the implementation of the scheme mney be brought to the notice of the undersigned.

(B. Bhattacharya)

Pr. Commissioner of Customs (General) New Customs House

Copy to:-

1. The Chief Commissioner of Customs, General, Mumbai Zone - | 2. The Pr. Commissioner/ All Commissioners of Customs, General, Mumbai Zone - | 3. All Addl./Joint Commissioners of Customs, General Mumbai Zone - | 4. All Deputy/ Asstt. Commissioner of Customs, General, Mumbai Zone - I

». The DC/AC, EDI for uploading on the NCH, Zone -I Website.

Scanned by CamScanner