Wait...

Online India Export Import Data Search

Complete Training Video : Click Here

Master Circular on Show Cause Notice, Adjudication and Recovery –reg., Circular No. 1053/02/2017-CX, 10-03-2017



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 Annexure-I to the circular provides list ofthe eighty nine circulars which stand rescinded. Three circulars listed in Annexure-II have notbeen rescinded as they contain comprehensive instructions on the subject they address.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

       

DO YOU NEED HELP?

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: 24-03-2017
Notification No. 10/2017-Customs (ADD)
Seeks to order provisional assessment on imports of "1,1,1,2-Tetrafluoroethane or R-134a " ,originating in or exported from People's Republic of Chinaby M/s. Zhejiang Sanmei Chemical Ind. Co., Ltd. (Producer/Exporter) [China PR], M/s Zhejiang Sanmei Chemical Products Co., Ltd (Exporter) [China PR] and M/s Jiangsu Sanmei Chemical Ind. Co., Ltd (Producer) [China PR] into India, till the finalization of New Shipper Review initiated by DGAD, vide notification No.15/22/2016-DGAD dated 27.02.2017.

Date: 24-03-2017
Notification No. 9/2017-Customs (ADD)
Seeks to impose anti-dumping duty on the imports of Indolinone originating in or exported from the People's Republic of China up to and inclusive of 20th November, 2019.

Date: 21-03-2017
Customs Instruction No. 04/2017
Classification of leggings-reg

Date: 21-03-2017
DGFT Notification No. 42/2015-2020
Amendments in Chapter 4 of the Foreign Trade Policy 2015-20

Date: 21-03-2017
RBI/2016-17/254 A.P. (DIR Series) Circular No. 41
Risk Management and Inter-bank Dealings: Operational flexibility for Indian subsidiaries of Non-resident Companies

Date: 16-03-2017
RBI/2016-17/253 A.P. (DIR Series) Circular No. 40
Exim Bank's Government of India supported Line of Credit of USD 50 million to the Government of Co-operative Republic of Guyana

Date: 16-03-2017
RBI/2016-17/252 A.P. (DIR Series) Circular No. 39
Exim Bank's Government of India supported Line of Credit of USD 10 million to the Government of Co-operative Republic of Guyana

Date: 16-03-2017
Customs Notification No. 22/2017 (NT)
Rate of exchange of conversion of the foreign currency with effect from 17th March, 2017

Date: 16-03-2017
Customs Instruction No. 03/2017
Regarding errors in the bank account no., IFSC Code, etc. given by exporters for processing claims of Duty Drawback and Rebate of State Levies (RoSL) Scheme

Date: 15-03-2017
Customs Notification No. 21/2017 (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg.