TaxTMI 
TaxTMI 
INDIRECT TAX DISPUTE RESOLUTION SCHEME. 2016
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....hapter XI of the Finance Act, 2016 (28 of 2016) comprising of section 212 to 218, is in respect of the Indirect Tax Dispute Resolution Scheme, 2016. The said scheme allows the party in appeal before the Commissioner (Appeals) as on 1st March 2016, to file a declaration before the Designated Authority for the purpose of availing the benefit of the scheme. The details of Chapter XI of the Finance Act, 2016 (28 of 2016) comprising of section 212 to 218, is in respect of the Indirect Tax Dispute Resolution Scheme, 2016 is enumerated herein below "CHAPTER Xl OF THE INDIRECT TAX DISPUTE RESOLUTION SCHEME 2016 Short title, application and commencement 212. (1) This Scheme may be called the Indirect Tax Dispute Resolution Scheme, 2016. (2) It shall be applicable to the declarations made up to the 31st day of December, 2016. (3) It shall come into force on the 1st day of June, 2016. Definitions 213. (1) In this Scheme, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 or the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994, as the case may be; (b) "Assistant Commi....
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.... Scheme not to apply in certain cases 215. The provisions of this Scheme shall not apply, if- (a) the impugned order is in respect of search and seizure proceeding; or (b) prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or (c) the impugned order is in respect of narcotic drugs or other prohibited goods; or (d) impugned order is in respect of any offence punishable under the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985 or the Prevention of Corruption Act, 1988; or (e) any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974. Immunity from other proceedings under Act 216. (1) Notwithstanding anything contained in any provision of the Act, upon the passing Of on order under sub-section (4) of section 214, the appeal pending before the Commissioner (Appeals) shall stand disposed of and the declarant shall get immunity from all proceedings under the Act, in respect of the indirect tax dispute for which the declaration has been made under this Scheme. (2) A dec....
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....e) to sub-section (I) to section 213 of the Finance Act, 2014 the "Designated Authority ' means an officer not below the rank of Assistant Commissioner who is authorized to act as Deputy/Assistant Commissioner by the Principal Commissioner for the purposes of this Scheme. As per the said clause (e) the Principal Commissioner of Customs House, Kandla vide Public Notice No 16/2016 dated 15.06.2016, has authorized the Deputy Commissioner to function as Deputy/Assistant Commissioner, Designated Authority for the purpose of this scheme. The details of designated authority are as detailed below: Shri M.S. Meena Deputy Commissioner of Custom House Kandla Designated Authority (ITDRS), Office of the Principal Commissioner of Customs, Custom House, Kandla Port, Kutch, Gujarat- 3702010 3. The Indirect Tax Dispute Resolution Scheme Rules, 2016 has been notified by Notification No. 29/2016-CE(NT) dated 31.05.2016. These rules provide for the forms to be used for making the scheme operational. Following forms have been prescribed by the said rules:- (a) Form I has been prescribed for making declaration under the scheme. (b) Form 2 is the form in which the ....
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....ppeal is pending 9 Appeal No. 10 Amounts deposited Duty/ Tax Interest Penalty 11 Any other information 1. (a) VERIFICATION (name in block letters) son/daughter/of Shri ..... solemnly declare that to the best of my knowledge and belief, - the information given in this declaration is correct and complete and amount due and other particulars shown therein are truly stated; Document 2 (b) (c) Place Date I am not disqualified in any manner from making a declaration under the Scheme with reference to the provisions of section 215 of Finance Act, 2016. I further declare that I am making this declaration in my capacity as [(designation) (please specify if you are making a declaration on behalf of declarant)] and that I am competent to make this declaration and verify it. Signature of person making declaration Name of person making declaration Instructions for filling the Form 1. 2. 3. 4. 5. 6. This Form should be submitted to the Commissioner of Customs or the Commissiner of Central Excise notified as designated authority under section 87(b)(ii) of the Finance (No. 2) Act, 1998. Us....