Measures taken to simplify tax administration by CBEC – Reg.

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....ease of doing business'. * Introduction of an electronic messaging system for electronic Delivery Order, instead of a paper based Delivery Order introduced * In order to increase coverage of digitally signed documents and subsequent phasing out of physical/manual submission of documents, Board has enabled that all importers, exporters, shipping lines and air lines shall file Customs documents under digital signature with effect from 1.1.2016. Wherever the Customs documents are digitally signed, the Customs will not insist on the user to physically sign the said documents. * Customs Clearance Facilitation Committee (CCFC) set up at every major Customs seaport and airport. At Central level, a "Central Customs Cleara....

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.... record based controls. The period of warehousing to be extended till de-bonding or consumption of goods in respect of EOUs/EHTPs/STPs/Manufacturing Units under Customs Bond, such as ship building yards which shall reduce transaction costs and burden of documentation. Power for extending warehousing periods in respect of other classes of importers to be delegated to Principal Commissioner/Commissioner. * The guidelines relating to valuation of second hand machinery revised. In order to achieve nationwide standardization, formats for certification by Chartered Engineers (Indian & Overseas) devised. * Temporary Imports for exhibitions: Exemption notification issued for enabling temporary importation of goods for display/exhi....

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....eview is contemplated. * Pre show cause notice consultation mandatory at the level of Principal Commissioner/Commissioner in all the cases where duty involved is above Rs. 50 lakhs. * The requirement of mandatory audit of units with prescribed periodicity based on duty payment done away with. Now the selection of units done based on scientific risk parameters which also takes into account past track record of the unit. Further, concept of integrated audit implemented in all the three tax as against three separate audits being conducted. * Instructions issued specifying the threshold for filing of Appeals by the department as Rs. 25 lakhs, Rs. 15 lakhs and Rs. 10 lakhs before Supreme Court, High Court and CESTAT re....