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Customs Notification, Circulars Public Notice Public Notices w.e.f 01/04/2002 PUBLIC NOTICE NO. 47/2000 Date: 18.04.2000

P.N. NO. 47/2000 Appraising (General)

Imp. Supp. No. :2
Exp. Supp. No. :2

PUBLIC NOTICE NO. 47/2000 Date: 18.04.2000

Find enclosed Notifications & Public Notice
All members of the trade are hereby informed that Customs and Central Excise Settlement Commission, Mumbai has issued Public Notice No 1/SC/WZ/99 dated 28.10.99 alongwith Notfn No. 55/99 CEX (NT) 59/99 CUSTOMS (NT) both dated 22.10.99 and Public Notice No. 2/SC/WZ/99 dated 05.11.99.

All the concerned members of the trade are required to follow the contents laid down in the Public Notice. Copes of the relevant documents along with copies of Notifications are enclosed herewith, for information and necessary action.

(K.P.SINGH)
COMMISSIONER OF CUSTOMS(IMPORT)
NEW CUSTOM HOUSE
MUMBAI.

Encl.: Public Notice No. 1/SC/WZ/99 dated 28.10.99 , Notfn No. 55/99 CEX (NT) Notfn. No. 59/99 Customs (N.T.) both dated 22.10.99 and Public Notice No. 2/SC/WZ/99 dated 5th November 99 alongwith prescribed form of application for settlement of cases.

Based on letter D.O.F. No. II/SC/MISC/99/1201 Dated 18.01.2000, of Vice-chairman, Customs and Central Excise, Settlement Commission, Mumbai.

Issued from F. No. S/26-24/2000A (G)

OFFICE OF THE SETTLEMENT COMMISSION CUSTOMS AND CENTRAL EXCISE UTPAD SHULK BHAVAN PLOT NO C 24 BANDRA KURLA

COMPLEX BANDRA (EAST) MUMBAI 400 051.

PUBLIC NOTICE NO.1/SC/WZ/99 DATED 28.10.99

In pursuance of the provisions contained in the Finance Act 1998, an Additional Bench of the Customs and Central Excise Settlement Commission has been set up by the Government at Mumbai. The Additional Bench at Mumbai would be operational with immediate effect. The office of the Additional bench at Mumbai is located at the following address:

OFFICE OF THE STEELEMENT COMMISSION,
CUSTOMS & CENTRAL EXCISE,
6TH FLOOR, UTPAD SHULK BAHVAN,
BANDRA KURLA COMPLEX,
BANDRA (EAST)
MUMBAI 400 051.

Tel. No. EPABX: 6523010/6523011/6523012
Extn Nos. : 1600 to 1621
ENQUIRY COUNTER : 1661 (Extn)
Fax : 6522425/6527675

The Customs and Central Excise Settlement Commission is designed to provide a balance, quick and final resolution of tax disputes with a view to avoid lengthy litigation. All those who are eligible to avail the services of the Settlement Commission may send their applications to the Customs and Central Excise Settlement Commission, Additional Bench at Mumbai in accordance with the provisions of the Rules contained in noticiation No.55/99 CEX (N.T.) dated 22nd October,1999 in respect of Central Excise disputes and in accordance with the provisions of the Rules contained in Notification No.59/99 Custom (N.T.) dated 22nd October 1999 in respect of Customs disputes. Copies of the above notifications alongwith the prescribed form of application for settlement of cases are annexed to the Public Notice at Annexure I & II.

Members of the trade and Industry are requested to avail services of the Customs and Central Excise Settlement Commission for settlement of long pending disputes.

(M.G.VENUGOPALAN)
COMMISSIONER (INVESTIGATION)
SETTLEMENT COMMISSION
MUMBAI.

TO BE PUBLISHED IN THE GAZETTE OF INDIA(EXTRORDINARY) PART II
SECTION 3 SUB SECTION (ii)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, 22 October, 1999.

NOTIFICATION NO. 55/99 CEX(N.T.)
G.S.R. 709(E) In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (I of 1944) the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely.

1. (1) These rules may be called the Central Excise (Seventeenth Amendment) Rules, 1999.

(2)They shall come into force on the date of their publication in the official Gazette.

2. In the Central Excise Rules, 1944(hereinafter referred as the rules)

i. In chapter XII C, the rule 220 shall be re-numbered as rules 219.

ii. After Chapter XII C the following Chapter shall be inserted, namely-

CHAPTER XIII

Matters relating to Settlement of Cases

220 Form and manner of Application (1) an application under sub-section (I) of section 32E of the Act, to the Customs and Central Excise Settlement Commission shall be made in Form SC(E)-1 and shall be accompanied by a fee of one thousand rupees.

(2) The application referred to in sub-rule (I), the verification contained therein and all relevant documents accompanying such application shall be filed in quintuplicate and shall be signed by the person specified in sub-rule(2), of Rule 213.

220A. Disclosure of information in the application for settlement of cases. (I) the settlement commission may, while calling for a report from the Commissioner of Central Excise under sub-section (I) of Section 32F of the Act, forward a copy of the application referred to sub-rule (I) of rule 220 (other than the annexure and the statements and other documents accompanying seen annexure).

(2) Where an order under sub section (I) of section 32 F of the Act, has been made to proceed with the application by the Settlement Commission, the information contained in the Annexure to the application in form SC (E)-1 and the statements and other documents accompanying such annexure shall be sent to the Commissioner of Central Excise along with a copy of the said order.

220 B. Manner of Provisional Attachment of Property: (I) where the Settlement Commission, orders attachment of property under sub-section (I) of section 32 G of the Act, it shall send a copy of such order to the Commissioner of C. Ex. Having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or caries on his business or has his bank account.

(2) On receipt of the order referred to in sub-rule (I), the Commissioner may authorise any officer subordinate to him to take steps to attach such property of the applicant.

(3) The officer authorised under sub-rule(2) shall prepare an inventory of the property attached and specify in it, in the case of the immovable property the description of such property sufficient to identify it and in the case of the movable property the place where such property is lodged or kept and shall hand over a copy of the same to the applicant or to the person from whose charge the property is attached.

(4) The officer authorised under sub-rule (2) shall send a copy of the inventory so prepared each to the Commissioner of Central Excise and the Settlement Commission.

220 C Fee for copies reports. Any person who, under Section 32 I of the Act, makes an application for obtaining copies of reports made by any C.Ex. officer, shall pay a fee of five rupees per page of each report or part thereof.

1. In appendix I to the said rules:-

a. In (I) List of the Central Excise Forms, after Central Excise Series No. 95 and the entries relating thereto, the following shall be inserted namely:-

Central Excise Series No.	Description of Form	Rule No.	Short Title
"96	Form of application for settlement of a case under section 32 E of the Central Excise Act, 1944	220	SC(E) 1

b. in (II) Specimen Form, after Form E.A.-8 the following Form shall be inserted namely

Form No. SC(E)-1

(See rule 220)

Before the Customs and Central Excise Settlement Commission Bench at

(Form of application for settlement of a case under Section 32 E of the Central Excise Act, 1944)

S.A. (E) No. /99

1. Full Name and address of the applicant:

2. Address for communication:

3. (I) Permanent account No.:

II. (II) Central Excise Registration No.:

(III) Status (see note 2)

1. Commissioner of Central Excise
Having jurisdiction over the applicant:

2. Period/date of the cause/dispute in
Connection with which the application
For settlement is made:

3. Whether monthly returns showing production
Clearance and central excise duty paid
were filed for the period of dispute.

4. Proceedings to which application for
Settlement relates, the date from which
The proceedings are pending and authority
Before whom the proceedings are pending:

5. Where any appeal or application for revision has
Been preferred after the expiry of the period
Specified for filing such appeal or application
For revision as the case may be, whether such
appeal or revision has been admitted.

6. Date of seizure, if any:

7. Brief facts of the case and particulars
Of the issues to settled:

8. Total amount of duty involved in the dispute:

9. Additional amount of duty disclosed and
Accepted as payable (See Note 3)

Signature of the applicant

I-------------son/daughter/wife of -------------------residing at ------------do solemnly declare that I am making this application in my capacity as -------------- and I am competent to verify it.

That the contents of this application are true to the best of my knowledge and belief and no information relevant to the facts of the case has been suppressed. Annexures of the documents accompanying the application are true copies of the originals and the tables showing financial transactions are correct and are duly attested by me.

Verified today the --------------- day of------------ 1999 at -----------------------.

Deponent

Note

1. The application fee should be credited in a branch of the authorised bank or branch of the State Bank of India or a branch of Reserve Bank of India and the triplicate copy of the challan sent to the Settlement Commission with the application. The Settlement Commission will not accept cheques, drafts, hundies or other negotiable instruments.

2. Please state whether individual, Hindu undivided family, company, firm, an association of persons, etc.

3. The additional amount of C.Ex. duty accepted as payable referred to in item 12 shall be given in Annexure to this application.

ANNEXURE
Statement containing particulars referred to in item 12 of the application made under section 32E(I) of the C.Ex. Act, 1944.

1. Details of information which has not been correctly declared in the monthly return.

2. Additional amount of duty payable on the goods covered in the monthly return and the manner in which such duty has been derived.

3. Duty liability accepted out of the total duty demanded in the show cause notice, if any, issued and the manner in which such duty liability has been derived.

4. Full and true disclosure of the facts regarding, the issues to be settled, including the terms of settlement sought for by the applicant.

Place:

Signature of the applicant

Date:

F.No. 275/154/99 Cx 8 A

Sd/-
(T.S. SANDHU)
UNDER SECRETARY OF THE GOVERNMENT OF INDIA

TO BE PUBLISHED IN THE GAZETTE OF INDIA(EXTRORDINARY) PART II
SECTION 3 SUB SECTION (ii)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

New Delhi, 22 October, 1999.

NOTIFICATION NO. 55/99 CUSTOM(N.T.)

G.S.R. 710(E) In exercise of the powers conferred by Section 156 of the Customs Act, 1962(52 of 1962), the Central Government hereby makes the following rules, namely:-

1. Short title and commencement:-

1. These rules may be called the Customs(Settlement of Cases ) Rules, 1999.

2. They shall come in to force on the date of their publication in the Official Gazette.

1. Definitions: In these rules, unless the context otherwise requires:-

a. " Act" means the Customs Act, 1962(52 of 1962)

b. "Form" SC(C)-1 means the form appended to these rules.

c. "Settlement Commission" means the Customs and C.Ex. Settlement Commission constituted under Section 32 of the C.Ex. Act, 1944(1 of 1944).

d. "Officer of Customs" means an officer of Customs as referred to in section 3 of the Act.

1. Form and manner of application:-

1. An application under sub-section (1) of section 127B of the Act shall be made in Form SC(C)-1.

2. The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed.

a. in case of an applicant, by the applicant himself of where the applicant is absent from India, then, either by the applicant himself or by any other person duly authorised by him in his behalf and where the applicant is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf.

b. In the case of Hindu undivided family, by karta of such family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

c. In case of a company or local authority, by the principal officer therof,

d. In the case of a firm, by any partner thereof, not being a minor,

e. In the case of any other association, by any member of the association, or the Principal Officer thereof; and

f. In the case of any other person, by that person or some person competent to act on his behalf.

1. Every application in Form SC(C)-1 shall be filed in quintuplicate and shall be accompanied bya a fee of one thousand rupees.

1. Disclosure of information in the application for settlement of cases:-

1. The settlement commission may, while calling for a report from the Commissioner of Customs under sub-section (1) of section 127C of the Act, forward a copy of the application referred to in sub-rule(1) of rule 3. (other than the annexure and the statements and other documents accompanying such annexure).

2. Where an order under sub-section (1) of section 127C of the Act has been made to proceed with application by the settlement Commission, the information contained in the Annexure to the application in Form SC(C)-1 and the statements and other documents accompanying such annexure shall be sent to the Commissioner of Customs along with a copy of the said order.

1. (1) Manner of Provisional Attachment of Property

1. Where the Settlement Commission, orders attachment of property under sub-section (1) of section 127(D) of the act, it shall send a copy of such order to the Commissioner of Customs or the Commissioner of C.Ex. having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or carries on his business or has his bank account.

2. On receipt of the order referred to in sub-rule (1), the Commissioner may authorise any officer subordinate to him to take steps to attach such property of the applicant.

3. The officer authorised under sub-rule (2) shall prepare an inventory of the property attached and specify in it in the case of the immovable property the description of such property sufficient to identify it and in the case of the movable property the place where such property is lodged or kept and shall hand over a copy of the same to the applicant or to the person from whose charge the property is attached.

4. The officer authorised under sub-rule(2) shall send a copy of the inventory so prepared each to the Commisisoner of Customs or the Commissioner of C.Ex. as the case may be and also to the Settlement Commission.

6: Fee for copies of reports:- Any person who, under section 127G of the Act, makes an application for obtaining copies of reports made by any officer of Customs, shall pay a fee of rupees five per page of each report or part thereof.

Form SC(C)-1

(See rule 3 of the Customs(Settlement of Cases) Rules, 1999)
Before the Customs and Central Excise Settlement Commission Bench at
(Form of application for settlement of a case under Section 32 E of the Central Excise Act, 1944)

S.A. (C) No. /99

1. Full Name and address of the applicant:

2. Address for communication:

3. (I) Permanent account No.:

(II) ITC Code No.:

(III) Status (see note 2)

1. Commissioner of Customs
Having jurisdiction over the applicant:

2. Period/date of the cause/dispute in
Connection with which the application For settlement is made:

3. Details of Bill(s) of Entry/Shipping Bill(s) filed
in relation to the case for Settlement.

4. Proceedings to which application for
Settlement relates, the date from which
The proceedings are pending and authority
Before whom the proceedings are pending:

5. Where any appeal or application for revision has
Been preferred after the expiry of the period
Specified for filing such appeal or application
For revision as the case may be, whether such
appeal or revision has been admitted.
6. Date of seizure, if any:

7. Brief facts of the case and particulars
Of the issues to settled:

8. Total amount of duty involved in the dispute:

9.Additional amount of duty disclosed and
Accepted as payable (See Note 3)

Signature of the applicant

Deponent

Note

1. The application fee should be credited in a branch of the authorised bank or branch of the State Bank of India or a branch of Reserve Bank of India and the triplicate copy of the challan sent to the Settlement Commission with the application. The Settlement Commission will not accept cheques, drafts, hundies or other negotiable instruments.

2. Please state whether individual, Hindu undivided family, company, firm, an association of persons, etc.

3. The additional amount of C.Ex. duty accepted as payable referred to in item 12 shall be given in Annexure to this application.

ANNEXURE

Statement containing particulars referred to in item 10 of the application made under section 127B(I) of the C.Ex. Act, 1962.

1. Details of information which has not been correctly declared in the monthly return.

2.Additional amount of duty payable on the goods covered in the monthly return and the manner in which such duty has been derived.

3.Duty liability accepted out of the total duty demanded in the show cause notice, if any, issued and the manner in which such duty liability has been derived.

4.Full and true disclosure of the facts regarding, the issues to be settled, including the terms of settlement sought for by the applicant.

Place:

Signature of the applicant

Date:

F.No. 275/154/99 Cx 8 A

Sd/-
(T.S. SANDHU)
UNDER SECRETARY OF THE GOVERNMENT OF INDIA

OFFICE OF THE SETTLEMENT COMMISSION CUSTOMS AND CENTRAL EXCISE, MUMBAI, UTPAD SHULK BHAVAN, PLOT NO. C-24, BANDRA KURLA COMPLEX, BANDRA(EAST), MUMBAI-400 051.

PUBLIC NOTICE NO. 2/SC/WZ/99/DATED 5TH NOVEMBER 1999.

Attention of the Trade is invited to Notfn. Nos. 40/99 CX.(N.T.) and 41/99 CX (N.T.) both dated 9th June 1999, constituting Settlement Commission for Settlement of cases under Customs Laws and Central Excise Laws as specified in Chapter XIVA of the Customs Act, 1962 (No. 52 of 1962) and Chapter V of the Central Excise Act, 1944 (Act No. 1 of 1944).

The Additional Bench at Mumbai is situated at the aforementioned address and has started functioning w.e.f. 1st November 99. This Bench has jurisdiction of Commissioners with headquarters located in the States of Maharashtra, Gujarat, Madhya Pradesh and Goa. The list of existing Commissioners of Central Excise and Commissioners of Customs is enclosed as Annexure �A�. The jurisdiction is determined not by place of business or residence of the applicant but by location of the Head quarters of Commissioner of Central Excise or Commissioner of Customs having jurisdiction over such applicant.

In this connection, attention is also invited to Notfn. No. 55/99 C.E.(N.T.) and 59/99 Cus. (N.T.) and 59/99 Cus. (N.T.), both dated 22-10-99, prescribing, interalia, the form of application for settlement of Excise cases under Section 32E of C.Ex. Act, 1944 (Form SC(E)-1) and Customs cases under Section 127B of Customs Act, 1962 (Form SC(C)-1), verification, and Annexure thereto, which are to be filed in quintuplicate alongwith triplicate copy of the TR-6 Challan evidencing payment of application fee of Rs. 1000/-(Rupees One Thousand Only), to be deposited/credited under Head "038-C.Excise"- Other Receipts � fees, fine penalites, etc. for C.Excise cases and Heading "037-Customs" � other Receipts-fees, fine penalities, etc. for Customs cases, in the bank as prescribed in the subject Notifiations

It is emphasised that the "Annexure" to be appended to the Application form SC(E)-1, as the case may be, and the statement and other documents accompanying the said application should be submitted in a "sealed cover" to the "Designated Officer" in the Settlement Commission (Additional Bench-Mumbai), at the time of filling the application to maintain secrecy.

All the Trade Associations are requested to bring the contents of this Public Notice to the notice of their Members, Manufacturers, Importers, Exporters, in particular and the Trade in general.

Encl. As above

Sd/-
(M.G. VENUGOPALAN)
COMMISSIONER(INVESTIGATION)
SETTLEMENT COMMISSIONER
MUMBAI

ANNEXURE "A" TO PUBLIC NOTICE NO. 2/SC/WZ/99 DT. 06-11-99
LIST OF THE COMMISSIONERS OF CENTRAL EXCISE/CUSTOMS
WITH HQRS. LOCATED IN THE STATE OF MAHARASHTRA,
GUJARAT, MADHYA PRADESH & GOA

CENTRAL EXCISE

1. Commissioners of Central Excise, Mumbai I/II/III/IV/V/VI/VII
2. Commissioners of Central Excise, Pune I/II.
3. Commissioners of Central Excise & Customs, Aurangabad.
4. Commissioners of Central Excise & Customs, Indore I/II.
5. Commissioners of Central Excise & Customs, Raipur.
6. Commissioners of Central Excise & Customs, Ahmedabad I/II
7. Commissioners of Central Excise & Customs, Rajkot.
8. Commissioners of Central Excise & Customs, Nagpur.
9. Commissioners of Central Excise & Customs, Surat-I/II.
10. Commissioners of Central Excise & Customs, Vadodara.
11. Commissioners of Central Excise & Customs, Goa.

CUSTOMS

12. Commissioners of Customs, Mumbai/JNPT-Mumbai.
13. Commissioners of Customs, Pune.
14. Commissioners of Customs, kandla.
15. Commissioners of Customs, Ahmedabad.

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