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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
Circular No. 1028/16/2016-CX
New Delhi, dated the 26th April, 2016
To
All Principal Chief Commissioner / Chief Commissioners of Customs, Central
Excise & Service Tax;
All Director Generals of Customs, Central Excise & Service Tax;
All Principal Commissioners/ Commissioners of Customs, Central Excise & Service
Tax;
Webmaster, CBEC
Subject:- Clarification with regard to disposal of Call Book cases
which have been decided by Courts or Board has issued clarification-reg.
Attention is invited to
Circular No. 162/73/95-CX, dated 14-12-1995, Circular
No. 719/35/2003-CX, dated 28.05.2003 and
Circular No. 992/16/2014-CX, dated
26.12.2014, where the Board had specified the following categories of cases
which can be transferred to the Call Book, namely,
i. Cases in which the department has gone in appeal to the appropriate
authority,
ii. Cases where injunction has been issued by Supreme Court/ High Court/ CEGAT,
etc.
iii. Cases where audit objections are contested. (stands rescinded vide
Circular
No. 1023/11/2016-CX, dated 8.4.2016)
iv. Cases where the board has specifically ordered the same to be kept pending
and to be entered into the Call Book.
v. Cases referred to Settlement Commission.
- References have been received from field formations requesting
clarification on disposal of Call Book cases pertaining to (i), (ii) and (iv)
above, when the same have been decided on merit by Hon'ble Supreme Court or High
Courts and where such order of Hon'ble High Court has attained finality, or in
cases where Board has, after the issue of instruction as in clause (iv) above,
has issued a clarification on merit.
- The matter has been examined. It is hereby clarified that such cases shall be
taken out of Call Book and adjudicated where:-
(i) The issue involved has either been decided by Hon'ble Supreme Court or
Hon'ble High Court and such order of the Hon'ble High Court has attained
finality or,
(ii) Board has issued new instruction or circular clarifying the issue involved,
subsequent to issue of the order to transfer the case to the Call Book.
- A separate direction to take such cases out of the Call Book should not be
awaited from the Board. This clarification applies to cases involving Central
Excise duty, Customs duty and Service Tax.
- Field formations may be informed accordingly. Difficulty experienced, if any,
in implementing the circular should be brought to the notice of the Board. Hindi
version would follow.
(Santosh Kumar Mishra)
Under Secretary to the Government of India
F. No. 21/1/2016- CX.I
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