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PUBLIC NOTICE NO.15
DTD.20.02.2015
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Representations have been received from exporters that existing instructions/guidelines for granting permission for factory stuffing are rigid and their strict compliance may sometimes defeat the purpose of the facilitation in deserving cases. One such issue is denial of Factory Stuffing Permission on the basis of cases where the exporter/supporting manufacturer/ warehouse have come to adverse notice.
2. The following Public Notices issued by JNCH are relevant in so far as it relates to exporter with cases under Customs/ Central Excise/ Service Tax/ Allied Acts registered against them.
(i) P.N. 23/2010 dated 26.02.2010 Point No. 9 . ” Though the LoFSP granted to manufacturer -exporters and others is one time permission in nature, their track record will be monitored and reviewed periodically i.e. after a period of every six months. The LoFSP will be cancelled forthwith in cases where the verification report is adverse, not received within the stipulated period and / or the exporters are facing any proceedings under Customs, Excise, Service Tax or any other allied Acts.”
(ii) P.N. No. 22/2011dt. 09.03.2011 The proforma prescribed under this P.N stipulates that
the verification report issued by the Central Excise should mention the details of serious duty evasion cases like clandestine removal of goods etc. noticed against the assessee.
(iii) P. N. No. 100/2010dt. 07.10.2010The provision made vide point no. 3(iv) of this P.N
stipulates that “the applicant shall also disclose the details and facts of the case if any booked against them by other Customs stations/ Excise/Service Tax Authority in the last three years while applying for LoFSP”.
4. Accordingly, the Public Notices issued by JNCH from time to time for grant of LoFSP were re-examined. In order to improve facilitation to the Exporters, it has been decided to classify the cases as detailed in next page. In the event it appears that the case is serious in nature, LoFSP will not be granted.
Sr. No |
Name of the Act
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Serious Cases
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Technical Cases
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01
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Customs Act,1962
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1. Cases of duty evasion involving mis-declaration / mis- statement /collusion / willful suppression / fraudulent intent & SCN is issued.2. Cases of mis-declaration and/or clandestine/unauthorized removal of import / export goods & SCN is issued.
3. Cases of mis-declaration / mis-statement / collusion / willful suppression / fraudulent intent aimed at availing rebate, refund, drawback & benefits under export promotion/reward schemes & SCN is issued.
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1.Adjudication order relating to minor amendments in Bill of Entry.2. Classification / valuation disputes on technical issues.
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02
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Central Excise Act,1944
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1. Cases of Excise duty evasion involving mis-declaration / mis-statement/collusion / willful suppression / fraudulent intent & SCN is issued.2. Cases of clandestine/unauthorized removal of excisable goods & SCN is issued.
3. Cases of mis-declaration / mis-statement / collusion / willful suppression / fraudulent intent aimed at availing wrong CENVAT credit, rebate, refund & SCN is issued.
4 Cases wherein Excise duties of Rs. 5lakh and more has been collected but not deposited with the exchequer and recovery proceeding has been initiated.
5. Cases of non-registration with the Department with intent to evade payment of duty & SCN is issued.
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1. Non-filing of Central Excise Return.2.Show Cause Notices relating to Central Excise arising out of Audit Objections which are arguable/debatable.
3.Classification/ Valuation disputes of excisable goods on technical issues.
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03
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Service Tax
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1. Cases of Service Tax evasion involving mis-declaration / mis-statement/collusion / willful suppression / fraudulent intent & SCN is issued.2. Cases of mis-declaration / mis-statement / collusion / willful suppression / fraudulent intent aimed at availing wrong rebate, refund & SCN is issued.
3. Cases wherein Service Tax of Rs. 5 lakh and more has been collected but not deposited with the exchequer and recovery proceeding has been initiated.
4. Cases of non-registration with the Department with intent to evade payment of Service Tax and SCN has been issued.
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1. Non-filing of Service Tax return.2.Show Cause Notices relating to Service Tax arising out of Audit Objections which are arguable/debatable.
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04
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Allied Act
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To be decided on the merit of the case at the time of considering the request of issue of LoFSP
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To be decided on the merit of the case at the time of considering the request of issue of LoFSP
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This issues with the approval of the Chief Commissioner of Customs, Mumbai Zone II.
Sd/-20.02.2015
(S. H. HASAN)
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