Staying Updated

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In the issue Customs

Foreign trade policy (FTP) Anti-dumping duty

Contacts

Customs, FTP and WTO newsletter

In the issue Customs

Notifications and circulars

• Pursuant to the Cadre structuring/

reorganization of CBEC, new posts in the rank of Commissioners of Customs have been created in DRI and DGCEI

• The Central Government has

constituted a High Level Committee (HLC) to interact with trade and industry

Case law Others

• Tribunal held to have the power to remand the matter back to the competent authority who had jurisdiction to pass an order, and it was not warranted to remand to the authority which has passed the order

Foreign trade policy

• The Central Government has authorised the officer of DGFT to function as Appellate Authority against the orders passed by their subordinates

Case law

• Neither the Central Government nor DGFT held to have the power to amend the Foreign Trade Policy or withdraw any export benefit with retrospective effect

• Duty drawback granted to exporter not to be treated as evidence that the transporter had delivered the goods to foreign buyer and discharged his liabilities

• Restrictions and prohibitions on imports under licence could not be imposed by way of circulars and public notices by DGFT

Anti-dumping duty

• The Central Government has continued the levy of anti-dumping duty on import of Sodium Nitrite &

December 2014: Volume 17 Issue 09

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In the issue Customs

Foreign trade policy (FTP) Anti-dumping duty Contacts

Customs

• Pursuant to the Cadre structuring/

reorganization of Central Board of Excise and Customs (CBEC) new posts in the rank of Commissioners of Customs have been created in Directorate of Revenue Intelligence (DRI) and Directorate General of Central Excise Intelligence (DGCEI) for the adjudication of cases investigated by DRI and DGCEI.

(Circular No. 14/2014-Customs dated 11 December, 2014)

• The Central Government has amended the policy for export of cotton and cotton yarn to dispense with the requirement of registration for export of these products.

(Notification No. 102 and 103 (RE- 2013)/2009-14) dated 8 December, 2014)

• The Central Government has

constituted a High Level Committee (HLC) to interact with trade and industry as announced in Budget Speech 2014-15. HLC will give

recommendations to CBDT/ CBEC for issuance of appropriate clarifications by way of circulars, instructions, etc. on

tax issues.

(CBEC Press Note dated 3 December, 2014- http://www.cbec.gov.in/press- release/press-release-idx.htm) Case law

Classification

• In CC v Dejero Logix Pvt Ltd (2014 (310) ELT 254), the Delhi High Court held that broadcasting equipment for communication between field and news studio working with the help of GSM cellular network was classifiable under Customs Tariff Heading (CTH) 8517 as

“apparatus for communication in a wired or wireless network” and not under CTH 8525 50 20 as “TV broadcast transmitter” since

broadcasting related to the public at large, and it was not intended for the general public, and was only for private purposes.

Valuation

• In Rail Associates Enterprises v CC (2014 (310) ELT 397), the Delhi

Tribunal held that the transaction value of exported goods could not be rejected when no doubt on declared value was raised in terms of Customs Valuation (Determination of Value of Export Goods) Rules, 2007.

2 December 2014 - Volume 17 Issue 09

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In the issue Customs

Foreign trade policy (FTP) Anti-dumping duty Contacts

Others

• In Ashapuri Metals Pvt Ltd v CC (2014- TIOL-2219-HC), the Gujarat High Court held that prima facie arguable case of assessee did not warrant total waiver of pre-deposit in cases where there was no evidence of financial hardship to the assessee.

• The Madras High Court in C P Aqua Culture (India) Pvt Ltd v CESTAT Chennai and Ors (2014-TIOL-2170- HC), held that in case the Tribunal found that there was an error in the order, the Tribunal had the power to remand the matter back to the competent authority who had the jurisdiction to pass an order, and it was not warranted to remand it to authority which had passed the order.

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In the issue Customs

Foreign trade policy (FTP)

Anti-dumping duty Contacts

• The Central Government has amended the application form for IEC issuance/

amendment and has also made it mandatory to file the application form online effective from 1 January, 2015.

(Public Notice No. 76(RE-2013)/2009- 14 dated 27 November, 2014)

Case law

• The Gujarat High Court ,in Roxul Rockwool Insulation India Pvt Ltd v UOI (2014-TIOL-2123-HC-CUS), held that on clearance of goods from SEZ to DTA, no CVD was payable in case there was any exemption from payment of

CVD under section 5A of Central Excise Act, 1944, because SEZ Act provided that clearance from SEZ to DTA were in the nature of dutiable imports. Hence, on clearance from SEZ to DTA, duty equivalent to import duties was payable.

Also, if there was any exemption on import, the same had to be granted.

• In Malik Tanning Industries v UoI (2014-TIOL-2197-HC), the Delhi High Court held that neither the Central Government nor DGFT had the power to amend the Foreign Trade Policy or withdraw any export benefit with retrospective effect.

Foreign trade policy Notifications

• The Central Government has authorised the officer of DGFT to function as Appellate Authority against the orders passed by their subordinates officers as under:

(Notification No. 101(RE-2013)/2009-14 dated 5 December, 2014)

Designation of Adjudicating Authority Appellate Authority Assistant/Deputy/Joint Director General of

Foreign Trade (DGFT) Additional DGFT

Additional DGFT DGFT aided by one Addl. DGFT

in the Directorate General of Foreign Trade

Development Commissioner, Special Economic Zones

Designated Officer, Department of Electronics

& Information Technology

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Foreign trade policy (FTP)

Anti-dumping duty Contacts

• The Delhi High Court, in DSJ Communication Ltd v UoI and Ors (2014-TIOL-2233-HC), held that no prejudice had been caused to importer in case DGFT had not granted extension of period for fulfilling export obligation in a case where there was no attempt by the importer to export any alternate product.

• In Transport Corporation of India Ltd v Ganesh Polytex Ltd (2014 (310) ELT 213 (SC)), the Supreme Court held that duty drawback granted to exporter could not be considered as evidence that the transporter had duly delivered the goods to foreign buyer, and had duly discharged his liabilities.

• The Ahmedabad Tribunal, in Global Exim v CC (2013 (310) ELT 322), held that restrictions and prohibitions on imports under licence could not be imposed by way of circulars and public notices by DGFT.

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Foreign trade policy (FTP) Anti-dumping duty Contacts

Anti-dumping duty Notifications

• The Central Government has continued the levy of anti-dumping duty on import of Sodium Nitrite, falling under CTH 28341010, originating in or exported from People’s Republic of China, till 16 August, 2016.

(Customs (ADD) Notification No.

46/2014 dated 8 December, 2014)

• The Central Government has continued the levy of anti-dumping duty on import of Cable Ties, falling under CTH 3926, originating in or exported from People’s Republic of China and Chinese Taipei, for a period of five years from 9 December, 2014.

(Customs (ADD) Notification No.

47/2014 dated 9 December, 2014)

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In the issue CENVAT Service tax

VAT/Entry tax/Sales tax Contacts

For private circulation only

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