IN FORCE 2016-08-02

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016.

Document text

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----- Start of picture text ----- ? rr drarerer araret, Fat ACE, HS, ITAA 370 421 @ OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS: 3SS ateA CUSTOM HOUSE,PHONE MUNDRA: 02838-271029 PORT, KUTCH,FAX [:][ 271162] GUJARAT- 370 421. Public Notice.No.- 06/ 2016-17 SUBJECT: INDIRECT TAX DISPUTE: RESOLUTION’ SCHEME, 2016. Consequent to the enactment of “The Indirect Tax Dispute Resolution Scheme” in Chapter XI (Section 212 to 218), the Directorate General of Legal Affairs, Central Board of Excise and Customs, New Delhi vide letter F.No. 1080/06/DLA/DRS/2016/951 dated (02.06.2016 has issued instruction regarding the “Indirect Tax Dispute Resolution Scheme, 2016” as under:- ----- End of picture text -----

Chapter XI of the Finance Act, 2016 (28 of 2016) comprising of section 212 to 218, is in respect of the Indirect Tax Digpute Resolution Scheme, 2016. The said scheme allows the party in appeal before the Gommissioner (Appeals) as on 15t March 2016, to file a declaration before the Designated Authority for the purpose of availing the benefit of the scheme. The details jof 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 is enumerated herein-below : “ CHAPTER XI OF THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016

Short title, application and commencement

(1) This Scheme may be called the Indirect Tax Dispute Resolution Scheme, 2016..

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----- Start of picture text ----- (2) It shall be applicable to the declarations made up to the 31st day of December, 2016. (3) It shall fats into force on the 1st day of June, 2016. Definitions : é 213. (1) In this Scheme, iiiless the context otherwise requires, [—] (a) “Act” means the Customs Act, 1962 or the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994, as the case may be; (b) “Assistant Commissioner” means, the Assistant Commissioner of Customs or the Assistant Commissioner of Central Excise or the Assistant Commissioner of Service Tax, as the case may be; (c) “Commissioner” jneans the Commissioner of Customs or the Commissioner of Central Excise ar the Commissioner of Service Tax, as the case may be; ----- End of picture text -----

(d) “declarant” means any person who makes a declaration under sub-section (1) of section 214;

(e) “designated authority” means an officer not below the rank of Assistant Commissioner who is authorised to act as Assistant Commissioner by the Commissioner for the purposes of this Scheme; (f) “impugned order” means any order which is under challenge before the Commissioner (Appeals);

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(g) “indirect tax dispute” means a dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1st day of March, 2016; (h) “prescribed” means prescribed by rules made under this Scheme;

(i) “tax” includes duty or tax levied under the Act.

(2) Words and-expressions used herein and not defined but defined in the Act or the rules made thereunder shall have the meanings respectively assigned to them in the Act or the rules made thereunder.

Procedure for making declaration

for making declaration making declaration declaration a” : 214. (1) Subject to the provisions of this Scheme, a person may make a declaration to the designated’ authority oh or before the 31st day of December, 2016 in such form and manner as may be prescribed.

(2) The designated authority shall acknowledge the declaration in such form and manner as may be prescribed.

(3) The declarant shall pay tax due alongwith the interest thereon at the rate as provided in the Act and penalty equivalent to twenty-five per cent. of the penalty imposed in the impugned order, within fifteen days of the receipt of acknowledgement under sub-section (2) and intimate the designated authority within:seven days of making such payment giving the details ‘of payment made along with the proof thereof. 4 :

(4) On receipt-of the proof afpayment of tax, interest and penalty under sub-section (3), the designated authority shall, within fifteen days of the receipt of such proof, pass an order of discharge of dues referred to in sub-section (3) in such form as may be prescribed.

Scheme not to apply in certain cases

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

(d) impugne® order is in respect of any offence punishable under the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985 or the Prevention of Corruption Act, 1988; or

(e) any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974.

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Immunity from other proceedings under Act 216. (1) Notwithstanding anything contained in any provision of the Act, upon the passing of an order under sub-section (4) of section 214, the appeal pending before the Commissioner (Appeals) shall stand disposed of and the declarant shall get immunity from all proceedings under the Act, in respect ofthe indirect, tax dispute for which the declaration has been made under this Scheme. (2) A declaration madeunder sub-section (1) of section 214 shall become conclusive upon the iesuance of an order under sub-section (4) of section 214 and no mattertrelating to the impugned order shall be reopened thereafter in any proceedings under the Act before any authority or court.

Consequences of order made under scheme

(1) Any amount paid in pursuance of a declaration made under sub-section (1) of section 214 shall not be refunded. (2) Any order passed under sub-section (4) of section 214 shall not be deemed to be an order on merits and has no binding effect.

Explanation.—For the removal of doubts, it is hereby declared that nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on ‘the declarant other than the benefit, concession or immunity granted under section 216.

Power to make rules 218. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme. (2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—

(a) the form and the manner in which a declaration may be made under sub-section (1) of section 214; (b) the form and the manner of acknowledging the declaration under sub-section (2) of section 214; (c) the form and the manner of issuing an order of discharge under sub-section (4) of section 214; (d) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.

(3) Every rule made under this Scheme shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions,.and if, before the expiry of the session immediately following the session or the successive sessions Contd....4/+ 3 4[-] ¥

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aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule ‘should pot be made, the rule shall thereafter havé.effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without préjudice to the validity of anything previously done under that rule.” ¢
1. As per clause (e) to sub-section (1) to section 213 of the Finance Act, 2014 the “Designated Authority” naeans an offiger not below the rank of Assistant Commissioner who is authorized to act ag Deputy/Assistant Commissioner by the Principal Commissioner for the purposes &f this Scheme. As per the said clause (e) the Principal Commissioner of Customs House, Mundra vide Public Notice No 04/2016 dated 27.07.2016, has authorized the Deputy Commissioner to function as Deputy/Assistant Commissioner, Designated Authority for the purpose of this scheme. The details of designated authority are as detailed below: -* Shri Nitin Jain
Deputy Commissioner of Custom House Mundra Designated Authority (ITDRS),
Office of the Principal Commissioner of Customs,
Custom House, Mundra Port, Kutch, Gujarat- 370421
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 (appeals) shall remain suspended for sixty days, and 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 1.

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. i vt Contd..5/-

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The provisions of the Indirect Tax Resolution Scheme, 2016 as notified vide Notification No. 29/2016-CE(NT) dated 31.05.2016 along with the forms prescribed is enclosed herewith for the facility of the Trade and Industry.

Encl: As above.

F. No. VII /48-04/PN/AG/CHM/2016-17

| HETct edt 3472aire etytes) (P. V. R. REDDY) weet sare /Principal Commissioner, Date: 02% August, 2016

Copy	to:<br>1.	The Chief Commissioner ofCustoms, Gujarat Zoné,Ahmedabad.
	2.	TheCommissioner ofCustoms Kandla, Custom House Kandla.
	3.	The Additional Commissioners, Custom House, Mundra.
	4.	All Deputy/Assistant Commissioners, Custom House Mundra.
	5.	The Shipping AgentAssociation, Mundra/ Kandla
	6.	The Container FreightStation Association, Mundra/Kandla.
	7.	CHA Association, Mundra/ Kandla.
	8.	M/s MICT, Terminal, Mundra.
	9.	M/s Adani Port&Special Economic Zone Ltd., Mundra.
	10.	Notice Board.
	11.	GuardFile.

oe af inforinatic dei sub-rule (2). of information une isu : Farin | ; [See rule: (4)

oe fecdarant within seven days of ihe receipt

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----- Start of picture text ----- cacaconnn Sill FE CT, 2016 (28 OF 2016), IN ; 4 SECTION 214 OF THE FINANCE ACI, CORM7 OF- DECLARATION UNDER= SUB SECTIONNI (1) terCCE 2 5) IN DUPLICATE The Designated Authority : ‘ wet Si/Mactam, action 214 of the Finance Act, 2016 (28 of 2016). S hereby make a declaration under sub section (1) of section 214 if the Fina am i ee flame of thedeclarant (in | plock letters) ee eee pee ee oe = a Registration Number — ee ee ee es — : fy Wddress (as mentioned in eI order if original against which appeal has been filed before ; L 4) jrelephone number i | | wel _ || |__| © (Order in original number | | (ees are aid wan — ate oforder [in][ original] | | hm || = aval =e Tax eee on |e 7 Amounts demanded Duty/ | | | interest es i a a 1 * tS} Commissioner (Appeals) : ; before whom appeal is jpending Lecedl ae i a ier Tax . 10 (Arnounts deposited ae | | L e I Penalty || + | t Pet tt ft 11_|Any other information Pe edulis ee VERIFICATION ----- End of picture text -----

tron SNRRRoR moana NN rrre (name in block letters) son/daughter/of GUL, sccaccoxemers solemnly declare that to the best of my knowledge and belief, - — (a)\the information given In this declaration -is correct and complete and amount due and other _ particulars shown thereinare truly stated js b)|l arn not disqualified in any manner from. making a declaration under the Scheme with reference to fu the provisions of section 215 of Finance Act, 2016. oe a further declare that 1 am making this declaration in, my Capacity AS ........ceeeeeeeee [ (designation) | (pleaserake thisspecifydeclaratiif y o nu andare makingverify it.a declarationP on; behalf of declarant)] and that 1 am competent to place | —__ Pignature of person making declaration ee! Date fo Name of person making declaration i

; f, cusericins FOS filling rhe bores - Customs or t amissiner of Central Excise notified as i. This Form should be submitted to the Commissioner of Gusts Coramiss designated authority under section 87(b)(ii) of the Finance (No. 2) Act, t . ee eae ach appeal in respect of which declaration ts beitg made. > Lise separate Farm for each appt al in respe i i ; ‘ >\ rhe sh filled in as ‘Not applicable’. 2 Na colin -jall be left blank Wherever the entry |S net relevant the column shall be | oye 4 cto in peenect of registere tral Excise and Service Tax Assessee. In 4 In Row 2, cegistration NUrADET is to be filed only in respec! of regist ered Central Exe! respect of all others the row chauld be shown as “Not applicable. ' & ji case of any deposits made in the matter against the amounts demanded’please indicate the same Ir 6. Any other infarination relevant to the case may be briefly indicated. under row 11. Forin'? 2 ( * [See fule Alay] : 4 a FORM OF ACKNOWLEDGEMENT UNDER SUB SECTION (2) OF ACTION 914 OF THE FINANCE ACT, 2016 IN REST ECT OF INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 uo ae

: : . : To, ed : Sy /iviadam, Whereas ivir./Mrs /M/s. a cesssusannnnsnnesnteveseunesel i (hereinafter referred to as the declarant) has filed a declaration under sub-section (1) of section 214 of the Fiance Act, 7O16 (28 of 2016); and the said declaration has been received on en: in the office of the designated authority. yhe designated authority hereby acknowledges the rece of the-declaration made and clirects the declarant to pay the amounts due from him along with interest at the rate’applicable and penalty equivalent to twenty-five percent of ihe penalty imposed on him by the order in ‘original NO ....dee within fifteen days of the receipt of this acknowledgement. _ Sg rhe declarant shall within seven days of making the payment furnish to the designated authority as undersigned the intiniation of making the payment in Form 3 along with the proof payment. .

ETS a F enna ee masala ane[tl] |PACEmnt creerEE ete olSignatureNamea <a >of theof thedesignated<a designated— a authorityrecreems aauth arity.... .. —. a . .-0!-.fedeeefecesSS me - " ag aa -" eee = i Irae neem seca Official Seal of the designated AUCHOTIEY 1 ~ te [See rule @{25] ne : (3) OF SECTION 214 OF THE FINANCE ACT, 2016 (28 OF PRM OF REPORTING THE PAYMENT UNDER SUB SECTION; O16) IN RESPECT OF INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 : = Sh q [IN DUPLICATE| 38 4 ‘ 0 es bs The Designated Authority

iy ba@ckail, . {,: 7 phi issued by you :In : wy me i . ; _. andthe acknowledgement issued y Please reler to ihe declaraaon made by me Formtg poneorocuannst1 datedoa ae: ' : Foi 2, de your Reference NO... ccatesnvepnaned Ac vequivent | have deposited the amounts as FONOWS ON evweereer rr — —— a... ae —— mount deposited es | Amount as per order in original Ot ae Pervaty denenpinean saat st as above are enclosed. copy of the Challan datedt ......--.er for making the payment as abo cuneate i posession Se ee— cxacccemamnieise Farin4 {See rule FAL} } corm OF ORDER OF DISCHARGE OF DUES UNDER. SUBSECTIONCECTID (4) SEC4_MON ’214 OF THE FINANCEmo ACT,F 20169016 (28( of F ‘O1G) Wir/ Mirsf M/S secseeeeeesee (Name and address of the declarant) (hereinafter referred to as declarant) had made a declaration under sub-section (1) of section 214 of the Finance Act, 2016 (28 al 2016) on.. eevee, andl ; The designated authority by acknowledgement of even number. in Form 2 Gated) scvssvanves acknowledged the said declaration: The Declarant has intimated as required under sub-section (3) of Section 214, the details of arnount deposited by him agaist the said order in original in Form 3 lated oo... ceceeescecceeeeepterete’

Now, therefore, in exercise of the powers conferred by sub-section (4) of section 214 read with section 216 of the finance Act, 2016, the clesignated authority hereby issues order of discharge of due the said declarant — (a) certifying the receipt of payment from the declarant towarde full and final settlement of the amounts due from the declarani in terrns ol orcler in original No coxornrns si RGGI GAERG ..nn-csaeenerororendy[indirect][tax][dispute][for][ which][the] fs) eranting inumunity, from all from all proceedings undel the Act, in respect[of the] declaration has been made under this Scheme. ese os i -~ lai id caps seid iemaonenenmaneeeenaritnisicneahentivesits cei ntiatnain nna Ae- RE SS\ Came: lll ae NS SS RRA ee ASSESSerent en PIECE -crnersrnveee ____|NameSignatureof theof thedesignateddesignatedauthorityauthority....- Seereariremmrpseummmncmansesne a POLE: oneness — — VICOfficial Sealeeof the designatedSS eeeauthority pct nee a ’ F No 1080/06/DLA/IDRS/2016 i fe (M.R.Farooqui) n ats Under Secretary to Government of India Presented bay gumbkey.com °

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