- Circular: Custom:
Panchnama cannot be taken as an order passed by the proper officer for seizure of goods, documents and things
The Central Board of Excise & Customs vide Instruction No. 01/2017-Customs dated February 8, 2017, has issued the following guidelines for the Department regarding passing of order under Section 110 ‘Seizure of goods, documents and things’ of the Custom Act,1962 (“Custom Act”):
- Panchnama is a statement bypanchas (witnesses) and cannot be taken to be an order passed by the proper officer under Section 110. Thus, whenever goods are being seized, in addition to panchnama, the proper officer must also pass an appropriate order (seizure memo/order/etc.) clearly mentioning the reasons to believe that the goods are liable for confiscation.
- Where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. In such cases, investigations should be fast-tracked to expeditiously decide whether to place the goods under seizure or to release the same to their owner
Further, irrespective of the fact that whether the goods remain seized or provisionally released then the time period (including extended time period) stipulated under Section 110(2) thereof shall remain applicable and has to be strictly adhered to.
- Notification: Customs:
- Levy of anti-dumping duty, on Hot-Rolled products of alloy or non-alloy steel originating in or exported from China, Japan, Korea RP, Russia, Brazil and Indonesia is further extended for two months
The Central Government vide Notification No. 5/2017-Customs (ADD) dated February 7, 2017 has amended the Notification No. 44/2016-Customs (ADD) dated August 8, 2016 dealing with levy of provisional anti-dumping duty, on Hot Rolled products of alloy or non-alloy steel originating in or exported from People’s Republic of China, Japan, Korea RP, Russia, Brazil and Indonesia, by substituting the word “six month” appearing in Para 2 of said notification with the words “eight months”.
Thus, with effect of this amendment, provisional anti dumping duty which is imposed on Hot-Rolled products of alloy or non-alloy steel originating in or exported from People’s Republic of China, Japan, Korea RP, Russia, Brazil and Indonesia for a period of 6 month is now further extended for 2 more months.
Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-add2017/csadd05-2017.pdf
- Levy of anti-dumping duty on Cold-Rolled flat products of alloy or non-alloy steel originating in or exported from China, Japan, Korea RP and Ukraine is further extended for two months
The Central Government vide Notification No. 6/2017-Customs (ADD) dated February 7, 2017 has amended the Notification No. 45/2016-Customs (ADD) dated August 17, 2016 dealing with levy of provisional anti-dumping duty on Cold-Rolled flat products of alloy or non-alloy steel originating in or exported from People’s Republic of China, Japan, Korea RP and Ukraine, by substituting the word “six month” appearing in Para 2 of said notification with the words “eight months”.
Thus, with effect of this amendment, provisional anti dumping duty which is imposed on Cold-Rolled flat products of alloy or non-alloy steel originating in or exported from People’s Republic of China, Japan, Korea RP and Ukraine for a period of 6 months is now further extended for 2 more months.
Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-add2017/csadd06-2017.pdf
- Notification: Himachal Pradesh VAT:
Insertion of new Rule 82-A ‘Authority for Advance Ruling’ and Form XXXX-A in Himachal Pradesh Value Added Tax Rules, 2005 (“HPVAT Rules 2005”)
The Himachal Pradesh Government vide Notification No. EXN-F(10)-22/2016 dated February 3, 2017 has carried out following amendments in HPVAT Rules 2005;
- New Rule 82-A dealing with Authority for Advance Ruling is inserted regarding the procedure for making Application under Section 49-A of the Himachal Pradesh Value Added Tax Act, 2005 for seeking clarification from the Advance Ruling authority (“the Authority”).
- New Form XXXX-A (Application for Advance Ruling) is inserted for manual application for seeking clarification from the Authority.
Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2017/02/NOTIFICATION-No.-EXN-F10-222016-Dated-3rd-February-2017..docx
- Notification: Haryana VAT:
- Division of the Haryana State into 5 ranges (earlier there was 4 ranges) for the purpose of tax administration
The Haryana Government (“the Government”) vide Notification No. 3/ST-1/H.A.6/2003/S.60/2017 dated February 8, 2017 has substituted Rule 3 of the Haryana Value Added Tax Rules, 2003 dealing with Superintendence and control, thereby dividing the State for the purpose of tax administration shall be divided into the following five ranges:
|
Serial Number |
Range |
Name of the districts comprising the range |
|
1 |
2 |
3 |
| 1 | Ambala | Panchkula, Ambala, Yamunanagar, Kaithal, Kurukshetra and Karnal. |
| 2 | Faridabad | Faridabad (East), Faridabad (West), Faridabad (North), Faridabad (South) and Palwal. |
| 3 | Gurgaon | Gurugram (East), Gurugram (West), Gurugram (North), Gurugram (South) and Mewat. |
| 4 | Hisar | Hisar, Jind, Fatehabad, Sirsa and Bhiwani. |
| 5 | Rohtak | Rohtak, Panipat, Sonipat, Rewari, Narnaul and Jhajjar. |
Further, it is provided that this amendment shall apply retrospectively from January 1, 2017.
- Draft amendment proposes to exempt Bio-diesel (B-100) from payment of VAT
The Government vide Notification No. Web.4/ST-1/H.A. 6/2003/S.59/2017. dated February 8, 2017 has publish the draft amendment in respect of insertion proposes to be made in Schedule B to the Haryana Value Added Tax Act, 2003 i.e. exemption proposes to be extended to goods “Bio-diesel (B-100)”.
The above-mentioned draft amendment shall be taken into consideration by the Government on or after the expiry of a period of ten days from the date of uploading of this notification on official Haryana VAT website.
Further, the Government has stated that, any objections and suggestions can be submitted on the official website to Additional Chief Secretary to Government, Haryana, Excise and Taxation Department, Chandigarh before the expiry of the period so specified.
Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2017/02/d01-PORTAL-SPLAPP-pdf-LegalNotice-webdraftNotification8217.pdf
- Public Notice: Punjab VAT:
Extension of last date of e-filing of 3rd quarterly VAT return of FY 2016-17 upto February 20,2017
The Punjab Government vide Public Notice dated February 9, 2017 has informed that last date for e-filing of VAT-15 (Return by a Taxable Person) for the 3rd Quarter of 2016-17 has been further extended upto February 20, 2017.
Earlier, the Government has extended the said date till February 10, 2017.
Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2017/02/VAT-15-of-Q-3-of-2016-17.doc