- Notification : Service tax:
Revision of Monetary limits for issuing Service tax notice by officers
The Central Board of Excise and Customs vide Notification No. 44/2016-Service Tax dated September 28, 2016 has made amendment in Notification No. 30/2005- Service Tax dated August 10, 2005 thereby enhancing the adjudication powers of the officers. The existing and revised monetary limits are:
| Sr. No. | Central Excise Officer | Prior to- 28.09.2016
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A |
w.e.f- 28.09.2016
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A |
| (1) | (2) | (3) | (4) |
| (1) | Superintendent of Central Excise | Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) | Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation) |
| (2) | Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise | Not exceeding Rs. five lakhs (except cases where Superintendents are empowered to adjudicate.) | Not exceeding rupees fifty lakh (except cases where Superintendents are empowered to adjudicate). |
| (3) | Joint Commissioner of Central Excise | Above Rs. five lakhs but not exceeding Rs. fifty lakhs | Rupees fifty lakh and above but not exceeding rupees two crore. |
| (4) | Additional Commissioner of Central Excise | Above Rs. twenty lakhs but not exceeding Rs. fifty Lakhs | |
| (5) | Commissioner of Central Excise | Without limit. | Without limit.
|
Read more at: http://www.cbec.gov.in/resources//htdocs-servicetax/st-notifications/st-notifications-2016/st44-2016.pdf
- Notification: Central Excise:
Power of Adjudication to Audit Commissioners (including Superintendent)
The Central Board of Excise and Customs vide Notification No. 47/2016-Central Excise (N.T.) dated September 28, 2016 has made amendment in Notification No. 30/2014- Central Excise (N.T.) dated October 14, 2014 thereby substituting entries at column (4) against serial no. 1 to 7 in the Table with-
“Audit, issue of Show Cause Notice and Adjudication”.
Thus, the amended table is as follows-
| Sl. No. | Central Excise Officer | Central Excise Officers whose powers are to be exercised | Purposes |
| (1) | (2) | (3) | (4) |
| 1. | Principal Chief Commissioner of Audit or Chief Commissioner of Audit | Chief Commissioner of Central Excise | Audit, issue of Show Cause Notice and Adjudication |
| 2. | Principal Commissioner of Audit or Commissioner of Audit | Commissioner of Central Excise | -do- |
| 3. | Additional Commissioner of Audit | Additional Commissioner of Central Excise | -do- |
| 4. | Joint Commissioner of Audit | Joint Commissioner of Central Excise | -do- |
| 5. | Deputy Commissioner of Audit | Deputy Commissioner of Central Excise | -do- |
| 6. | Assistant Commissioner of Audit | Assistant Commissioner of Central Excise | -do- |
| 7. | Superintendent of Audit | Superintendent of Central Excise | -do- |
Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-nt2016/cent47-2016.pdf
- Instruction: Customs:
Instructions regarding discontinuation of practice of making manual debits on physical copy of Advance Authorizations registered at EDI Customs port
The Central Board of Excise and Customs (“the Board”) states that it was brought to their notice that even for Advance Authorizations registered electronically at EDI Customs location i.e. where electronic ledger gets maintained, the physical authorizations, that are simultaneously issued and presented, are endorsed by Customs with manual debits of usage and this practice is not uniformly followed at all EDI ports of registration. It was informed that such manual endorsements replicate work, cause delay, and at times also lead to errors, all of which impose transaction costs on trade.
The Board vide Instruction F.No.605/30/2015-DBK dated September 28, 2016, as a measure of enhancing the ease of doing business for exporters has decided that the practice of evidencing debits manually on physical copy of Advance Authorization shall be discontinued with respect to future authorizations electronically registered at Customs EDI locations. Henceforth, the officer examining the imported goods and/ or giving Out-of-Charge order shall also re-check that the proper debit of the authorisation in the EDI system has been made.
Read more at:
- Public Notice: FTP:
- Allocation of quantity for export of preferential quota sugar to EU under CXL quota
The Directorate General of Foreign Trade vide Public Notice No. 34 /2015-2020 dated September 28, 2016 has allocated a quantity of 10,000 tons of white sugar under CXL concessions to European Union (EU) for the period October, 2016 to September, 2017.
Read more at: http://dgft.gov.in/Exim/2000/PN/PN16/PN3416.pdf
2. Inadvertent errors in Public Notice No. 29 /2015-2020 dated September 8, 2016 and Public Notice No. 27/2015-2020 dated August 31, 2016 corrected
The Directorate General of Foreign Trade vide Public Notice No. 35 /2015-2020 dated September 28, 2016 has made amendments in Public Notice No. 29/2015-2020 dated September 8, 2016 dealing with amendments in paragraph 4A.21 of Hand Book of Procedures 2009-14 for export of Gems and Jewellery products manufactured from gold during the period July 22, 2013 to February 14, 2014 as one time exemption to claim replenishment of Gold and Public Notice No. 27/2015-2020 dated August 31, 2016 dealing with amendments in Hand Book of Procedures 2015-20 for incorporating procedure to be followed for Special Advance Authorization Scheme for export of articles of apparel and clothing accessories, thereby correcting the inadvertent errors made earlier in the said Public Notice.
Read more at: http://dgft.gov.in/Exim/2000/PN/PN16/PN3516.pdf
3. New Regional office of DGFT at Belagavi, Karnataka
The Directorate General of Foreign Trade vide Public Notice No. 36/2015-2020 dated September 28, 2016 has included the new Regional Office of DGFT at Belagavi, Karnataka in the Appendix – 1A of Foreign Trade Policy, 2015-20. Consequently the territorial jurisdiction of Regional Authority, Bangalore is reallocated as whole of Karnataka excluding the districts which are under the jurisdiction of Regional Authority, Belagavi.
Read more at: http://dgft.gov.in/Exim/2000/PN/PN16/PN3616.pdf