Wait...

Online Export Import Data Search Search

Complete Training Video : Click Here

Date: 10-03-2017
Notification No: Circular No. 1053/02/2017-CX
Issuing Authority: Central Excise  
Type: Circular
File No: F.No. 96/1/2017-CX.I
Subject: Master Circular on Show Cause Notice, Adjudication and Recovery –reg.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Circular No. 1053/02/2017-CX

Dated the 10th March, 2017

To,
The Principal Chief Commissioner/Chief Commissioners of Central Excise (All)
The Principal Chief Commissioner/Chief Commissioners of Central Excise and ServiceTax (All)
The Principal Chief Commissioner/Chief Commissioners of Service Tax (All)
The Principal Commissioner / Chief Commissioners of Customs (All)

Subject: Master Circular on Show Cause Notice, Adjudication and Recovery –reg.

Madam/Sir,

Kind attention is invited to Ninety two Circulars and Instructions on Show CauseNotices and Adjudication issued by the Board from time to time, placed at the Annexures tothis Master Circular. These circulars address references from trade and field formations andprovide clarity and uniformity on the issues raised. Board undertakes exercise ofconsolidating these circulars from time to time so as to ensure clarity and ease of reference.This master circular on the subject of show cause notices, adjudication proceedings andrecovery is an effort to compile relevant legal and statutory provisions, circulars of the pastand to rescind circulars which have lost relevance. Annexure-I to the circular provides list ofthe eighty nine circulars which stand rescinded. Three circulars listed in Annexure-II have notbeen rescinded as they contain comprehensive instructions on the subject they address.

2. The master circular is divided into four parts. Part I deals with Show Cause Noticerelated issues, Part II deals with issues related to Adjudication proceedings, Part III deals withclosure of proceedings and recovery of duty and Part IV deals with miscellaneous issues.

3. The provisions of the Master Circular shall have overriding effect on the CBEC‟sExcise Manual of Supplementary Instructions to the extent they are in conflict.

4. Difficulty, if any, in the implementation of this Circular may be brought to the noticeof the Board. Hindi version will follow.

Shankar Prasad Sarma
Under Secretary to the Government of India
[F.No. 96/1/2017-CX.I]

MASTER CIRCULAR

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 21-09-2017
Notification No. 90/2017 - Customs (N.T.)
Exchange Rates Notification No.90/2017-Custom(NT) dated 21.09.2017

Date: 21-09-2017
Notification No. 89/2017 - Customs (N.T.)
All Industry Rates of Duty Drawback Schedule

Date: 21-09-2017
Notification No. 88/2017 - Customs (N.T.)
The Customs and Central Excise Duties Drawback Rules, 2017

Date: 20-09-2017
Circular No. 37/2017-Customs
Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017.

Date: 18-09-2017
Notification No. 45/2017-Customs (ADD)
Seeks to impose anti-dumping duty on "New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16'' used in buses and lorries/trucks",originating in or exported from China PR.

Date: 16-09-2017
Circular No. 35/2017-Customs
Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962.

Date: 15-09-2017
Notification No. 87/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver.

Date: 15-09-2017
A. P. (DIR Series) Circular No. 04
Export Data Processing and Monitoring System (EDPMS) Issuance of Electronic Bank Realisation Certificate (eBRC)

Date: 15-09-2017
Notification No. 76/2017-Customs
Seeks to amend certain customs notifications in pursuance to change made in Budget 2017-18.

Date: 15-09-2017
Notification No. 35/2017-Central Tax
Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.



Exim Guru Copyright © 1999-2017 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001