OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (IMPORT) )

MUMBAI ZONE - III, PRO CELL, AIR CARGO COMPLEX, ISAHAR, ANDHERi (EAST), MUMBAI - 400099 I

Email :- proaccsahar@gmail.com Phone No. 022-26816696 )

F No. S/3-MISC-PRO-69/2016-17/ACC(I) Oate:- ogl09/2016

STANDING ORDER NO. ty f 2016-17

SUBJECT; Indirect Tax Dispute Resolution Scheme Rules, 2016 - reg.

Kind attention of all Customs Officers and other Staff members is drawn totheDepartment of Revenue. Ministry of Finance, Notification No. 29/2016-CE(NT) dated31/05/2016 and Directorate of Legal Affairs, Central Board of Excise & Customs,lnstructlon issued vide F, No, 1060/06/DLAIIDRS/2016 dated 01106/2016 on the abovementioned subject (available on website www.cbec.gov.in).

2 The Chapter XI of the Fin~nce Act, 2016 (28 of 2016) comprising of Section 212to 2i8. is in respect of the' Indirect Tax Dispute Resolution Scheme, 2016. The saidscheme has been notified vide aforesaid Notification No. 29/2016-CE(NT) dated31/05/2016. The said scheme allows the party in appeal before the Commissioner(Appealsj on 1st March. 2016. to file a declaration before the 'Designated Authority' forthe purpose of availing the benefit of the scheme. As per clause (e) to sub-section (1) tosection 213 of the Finance Act. 2016 the 'Designated Authority' means an officer not•below the rank of Assistant Commissioner who is authorized to act as AssistantCommissioner by the Commissioner for the purposes of this Scheme.

~5 Accordingly. in terms of aforesaid clause (e) to sub-section (1) to Section 213 ofO,e F .nance Act. the following officer has been authorized to act as the 'DesignatedAuthonty' for Import Commissionerate, Air Cargo Complex, Mumbai -

_. Name 8. Office address ! Contact details-- ,- iDesignation i

Sh Sachtn Gusia. Review Section ----+-1 -P-h-.-N-o-.0-22-26S-1-W13-iOy Commissioner, ! 0/0 The Pr. Commissioner of Customs !

Mumbai Zone - lll, Air Cargo Complex. 1

Sahar, Andhen (East) Murnbal - 400 099__ -L --

4 The 'Designated Authority' Sh Sachin Gusia. DC shall be assisted by staff ofReview Section in implementation of the subject Scheme.

5 The details of the subject scheme are as under -a) The declaration under sub-section (1) of section 214 of the Scheme shall be

made in Form 1 in respect of the amount payable under the Scheme.b) The declaration under sub-section (1) of section 214 shall be veritieo in the

manner indicated therein and shall be signed by the person making suchdeclaration or by any person competent to act on his behalf.

c) The declaration under sub-rule (1) shall be furnished in duplicate to thedesignated authority.

d) The designated authonty. on receipt of declaration. shall issue a datedacknowledgement thereof in Form 2 as per sub-section (1) of section 214 Withinseven days of the receipt of declaration. .

e) Copy of the declaration made under sub-rule (1) and the acknowledgementissued by the designated authority under sub-rule (4) shall be furnished within

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fitteendays of the receipt of acknowledgement by the declarant to the concernedCommissioner (Appeals) before whom the appeal in respect of which thedeclaration has been made is pending.

f) On the receipt of the declaration and acknowledgement, Commissioner(Appeals) shall not proceed with the appeal In respect of which the declarationhas been made for a period of sixty days from the date of receipt of informationunder sub-rule (5)

g) Declarant shall, within fifteen days of the receipt of acknowledgement under sub-rule (4) of rule 3. deposit the amounts.

hi Declarant shall. within seven days of making the deposit. intimate the designatedauthority about the deposit made under subsection (3) of section 214 in Form 3,

i) The designated authority shall. within fifteen days of receipt of the informationabout the deposit made under sub-section (3) of section 214, in Form 3, issuethe order of discharge of dues in respect of the declaration made under subsection (1) of section 214 in Form 4.

j) The declarant shall in~imate the concerned Commissioner (Appeals) along withthe copy of the order of discharge of dues issued by the designated authorityunder sub-rule (1) before the expiry of the period of sixty days specified in sub-rule (6) to rule 3.

k) On the receipt of the information along with the copy of the order of discharge ofdues issued by the designated authority, Commissioner (Appeals) shall removethe appeal from the list of pending appeals with him and intimate the declarantwithin seven days of the receipt of information under sub-rule (2).

6. The provisions of this Scheme shall not apply. if-a) the impugned order is in respect of search and seizure proceeding; orb) prosecution for any offence punishable under the Act has been instituted before

the 1st day of Junce,2016; orc) the impugned order is in respect of narcotic drugs or other prohibited goods; ord) impugned order is in respect of any offence puliishable under the Indian Penal

Code. the Narcotic Drugs and Psychotropic Substances Act. 1985 or thePrevention of Corruption Act. 1988; or

e) any detention order has been passed under the Conservation of ForeignExchange and Prevention of Smuggling Act. 1974.

7. The Indirect Tax Dispute Resolution Scheme Rules, 2016 provide for the Formsto be used for making the scheme operational. Following Forms have been prescribedby the said Rules:

a) Form-t 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 anacknowledgement has been given by the designated authority, the proceedingsbefore the Commissioner will not proceed any further with the appeal till expiry ofsaid sixty days.

c) Form-3 is the form to be filed by the declarant giving the details of the amountsdeposited by him as required under the scheme. Declarant has to deposit thesums required to be deposited by him within fortnight of the receipt of the datedacknowledgement and report the details of deposit made within seven days ofmaking the deposit to the designated authority

d) Form-a, is the form in which the said designated authority shall pass an order ofdischarge of dues in respect of the case before Commissioner (Appeals) forwhich the declaration has been made in Forrn-t .

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.. ;; Difficullies, if any, faced in the implementation of this scheme may be brought to

/ ;he notice of the undersiqned./

// 9. This issues with the approval of the Principal Commissioner of Customs (Import),

ACC Mumbai.

(Or. atish S. navale)Add!. Commissioner of Customs (Import)

Air Cargo Complex, Sahar, Mumbai

COpy TO:-

1) Chief Commissioner of Customs. Mumbai Zone -lit - For kind information, please.

2) Pc Commissioner of Customs, (Import). ACC. Mumbai3) All Add!. Commissioners of Customs (Import). ACC. Mumbai.4) Sh. Sachin Gusia, Dy. Commissioner of customs(lmport), ACC, Mumbai.

5) All DC I ACs, ACe (Import). Mumbai.6) EDI Section - For uploading on ACe website.

7) Office copy.