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| Additional Site to assist law enforcement |
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Law Enforcement Officers! It is pretty challenging for the Customs Officers to wade through the ocean of acts, rules, regulations, instructions etc. and act diligently in discharging their onerous and demanding duties.Are you posted to a new branch where you have never worked or worked long back? Still you can work effectively, efficiently and in solemn peace. Here is help for you. We have been preparing one page solutions for each aspect of work for enforcing the law lawfully and effectively. All what you have to do is to simply take a print out of the relevant topic from our Guide to Customs Manual published in our dedicated additional site https://sites.google.com/site/rightinformer/ In case you do not find a topic, please feel free to notify us at rightinformer@gmail.com OR at Mobile: 9444953456. We will gladly do the job as quickly as may be possible. We earnestly solicit your support in every possible way to complete the project and to make it useful to many. We are always humble to be subject to correction.
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| The FM has asked the CBDT & CBEC to constitute Standing Committee at the level of Chief Commissioners to have a systematic bottom to top approach for litigation management. |
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FM was speaking at a review meeting with the Chief Commissioners and Commissioners of Income Tax, Customs and Central Excise in Mumbai on 1.9.10. Asking both the Boards to improve human resource management, he said that a model time frame for conducting the Departmental Promotion Committee (DPCs) must be developed and followed strictly. The Minister also urged the Department to ensure that all the annual general transfers are carried out by both the Boards by the month of April. Full Text
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| whatever he has written is based on true facts and the sole object of writing the editorial was to enable the concerned authorities to take corrective/remedial measures |
Whether by writing editorial, which was published in Excise Law Times dated 1.6.2009 with the title "CESTAT PRESIDENT SETS HOUSE IN ORDER - ANNUAL TRANSFERS FOR MEMBERS INTRODUCED - REGISTRY IN LINE", the respondent violated . . .
23. At this juncture, it will be apposite to notice the growing acceptance of the phenomenon of whistleblower. A whistleblower is a person who raises a concern about wrongdoing occurring in an organization or body of people. Usually this person would be from that same organization. The revealed misconduct may be classified in many ways; for example, a violation of a law, rule, regulation and/or a direct threat to public interest, such as fraud, health/safety violations and corruption. . . . In our view, a person like the respondent can appropriately be described as a whistleblower for the system who has tried to highlight the malfunctioning of an important institution established for dealing with cases involving revenue of the State and there is no reason to silence such person by invoking Articles 129 or 215 of the Constitution or the provisions of the Act.
Supreme Court of India - Indirect Tax Practitioners Assn. vs R.K.Jain on 13 August, 2010 Bench: G Singhvi, A K Ganguly - Full Text
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| Draft letter to Commissioner Air regarding News Item on Peacock Feather |
Letter to Customs regarding handing over of peacock feathers seized by Customs Officers in Airport to the Forest Department. [Accused already let off by Customs.]
Please click here
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| Fake Modvat / Cenvat Credit issue of blank / fake G.R. - penalty on transporters - found that the goods imported had actually not been transported by the respondent-transporters and they had issued |
Sale invoices, copies of bills of entry and copies of Good Receipts (for short 'G.R.s') and other miscellaneous correspondence files were recovered - During further search, it was found that dimensions of the godown premises of M/s Shobit Impex were only 12 x 18 feet. Hence, the godown was incapable to store huge consignments of copper rod and scrap. On further enquiry, it transpired that the room was never used for storage of goods and no one had seen any kind of activity regarding transportation of the imported goods.
Held that: - A perusal of the aforementioned facts clearly shows that M/s Milap Transport Carriers and M/s Deepak Roadways had helped the dealers to raise bogus/fake modvatable documents under the Central Excise law in order to fraudulently help the buyers to avail modvat credit. They had not transported the goods, but yet, had issued blank books of G.R.s and had thus, abetted in passing of the fake/bogus modvatable documents to various manufacturers resulting into loss of duty amounting to Rs.62.90 lacs to the Government. Penalty on transporters confirmed
Full Text
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| CEGAT exonerated the petitioners because of insufficiency of evidence. This in itself, is no ground to quash the criminal proceedings, especially when there is specific material disclosed in the co |
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tribunal observed that the allegation of clandestine removal has not been proved. In the circumstances the demand for duty amounting to Rs.4,05,256.30 is set aside - It was pleaded before the trial Court that once CEGAT had absolved the petitioners of the allegations of clandestine removal, continuation of the criminal proceedings in pursuance of complaint is misuse and an abuse of process of law Held that: - before the CEGAT the charge could not be established as the department had only relied upon Dharam Kanta slips and on Dharam Kanta slips it was not indicated that the material weighed was steel ingots. - Whereas, in the complaint, various pieces of evidence have been divulged to prove the guilt of the accused petitioners. - Thus, in sum and substance, CEGAT exonerated the petitioners because of insufficiency of evidence. - This in itself, is no ground to quash the criminal proceedings, especially when there is specific material disclosed in the complaint, from which prima-facie opinion can be formulated that conviction of the petitioners can be secured. criminal prosecution to continue. Full Text
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| It has been pleaded before this Tribunal for the first time. - New facts cant be raised at Tribunal Level. |
Whether the show-cause notice was issued within the normal period or beyond that period is a pure question of fact and whether it was barred by limitation, in the absence of allegation of suppression etc under the proviso to Section 11A (I), is a question of law. Any fact necessary to support the legal plea should be raised, the time of filing reply to the show-cause notice. Without this support of fact, the legal plea has no leg to stand on. Admittedly, in the instant case, the crucial fact was not pleaded by the party before the original authority or even before the first appellate authority. It has been pleaded before this Tribunal for the first time. The plea of limitation raised before the Tribunal cannot be entertained. New facts cant be raised at Tribunal Level.
HindustanOrganic ChemicalsLtd Vs Commissioner of Central Excise & Customs, Mumbai- VII M/218/2009/SMB/C-IV 28/10/2009 Mumbai Tribunal - 2010 (251) E.L.T. 454 (Tri. - Mumbai)
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| Tax evasion isn't a victimless crime. |
" We all pay extra to compensate for the money cheats steal from the country. Tax evaders line their greedy pockets at the expense of our schools and hospitals, our police and soldiers." Link to the News item
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| Solicitor General which made the concerned authorities of the Government of India to realize potential threat to the national security due to import of war material and explosives in the garb of heavy |
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Supreme Court of India Kandla Port Trust vs Goodrich Maritime Pvt.Ltd.& Anr. on 6 July, 2010 11. Before parting with the case, we consider it appropriate to place on record our deep appreciation for the efforts made by the learned Solicitor General which made the concerned authorities of the Government of India to realize potential threat to the national security due to import of war material and explosives in the garb of heavy metal scrap etc., and a comprehensive decision has been taken by the Ministry of Home Affairs to ensure strict supervision of such imports. Full Text
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