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    <title>Customs — Introduction of &#039;Indirect Tax Dispute Resolution Scheme, 2016</title>
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    <description>The Indirect Tax Dispute Resolution Scheme, 2016 permits appellants with matters pending before the Commissioner (Appeals) as on 1 March 2016 to file a declaration in Form I by 31 December 2016; acknowledgement suspends appellate proceedings for sixty days. The declarant must, within fifteen days of acknowledgement, pay tax, interest as provided by law, and a penalty equal to twenty five percent of the penalty in the impugned order and notify payment in Form 3. On proof of payment the designated authority shall issue a discharge in Form 4 and the Commissioner will remove the appeal from pendency; such discharge is conclusive for reopening but is not an order on merits and is non refundable.</description>
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      <description>The Indirect Tax Dispute Resolution Scheme, 2016 permits appellants with matters pending before the Commissioner (Appeals) as on 1 March 2016 to file a declaration in Form I by 31 December 2016; acknowledgement suspends appellate proceedings for sixty days. The declarant must, within fifteen days of acknowledgement, pay tax, interest as provided by law, and a penalty equal to twenty five percent of the penalty in the impugned order and notify payment in Form 3. On proof of payment the designated authority shall issue a discharge in Form 4 and the Commissioner will remove the appeal from pendency; such discharge is conclusive for reopening but is not an order on merits and is non refundable.</description>
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