Office of the Commissioner of Customs Custom House, Cochin 9 - - - - - - Public Notice No. 40/ 2008 Attention of the trade and public is invited to the following instructions of the C.B.E.C, is enclosed herewith. for information: Sl. Instruction No. and origin No. 1. Notification No.128/2008-Cus dt.07.12.2008 of CBEC 2. Notification No. 129/2008-Cus dated 07.12.2008 of CBEC 3. Notification No 130 /2008-Cus dated 07.12.2008 of CBEC Subject Anti-dumping duty on phenolamends Notification No. 21/2002-Customs, dated the 1st March, 2002 Exempts iron ore fines falling under Heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), when exported out of India, from the whole of the duty of customs leviable thereon which is specified in the said Second Schedule Amendment in the Notification No. 79/2008-Customs, dated the 13th June, 2008 4. Notification No. 131/2008-Cus dated 07.12-2008of CBEC 5. Notification No. 132/ 2008-Cus dated 10.12-2008of CBEC 6. Notification No. 133/ 2008-Cus dated 12.12-2008of CBEC 7. Notification No. 131/2008-Cus(N.T) dated 15.12-2008of CBEC 8. Notification No132/2008-Cus (N.T) dated 19.12-2008of CBEC 9 Circular No. 20/2008 Vide F.No. 450/67/2003-Cus.IV (Pt) dated 02.12.2008 of CBEC 10. Circular No. 21/2008 Vide. F.No.450/142/2008-Cus.IV dated 18.12.2008 of CBEC Cochin, dated the 31 st December, 2008 Annexure As. escinds the notification no. 116/2008, dated the 31st October, 2008 Amends Notification No. 86/2007-Customs dated the 10 th July, 2007 Anti dumping duty on imports of certain rubber chemicals Amends notification No. 36/2001-Cus (N.T.), dated, the 3 rd August 2001 Amends notification No. 15/2008-Cus (N.T.), dated, the 5th March 2008 Computation of Value under Section 14 for Levy of Export DutyGuidelines for compounding of offences under Customs (Compounding of Offences) ules, 2005 Import of toys Compliance with labeling requirements under Standards of Weights and Measures (Packaged Commodities) ules, 1977 [Issued in F.No.C1/04/2008-TU] Sd/- (B. SYED MOHAMMED) COMMISSIONE // Attested // (K.A. JATHIN) Appraiser (Tariff Unit) Copy to: 1. The Chief Commissioner s Office, Cochin. 2. Commissioner s file/ Jt. Commissioner / All D.Cs & A.Cs / Development Commissioner (CSEZ) / All Appraisers / All Sections / Guard File & As per mailing list..all concerned officers are directed to note and comply with the instructions/changes. No separate S.O. is being issued. CBEC CICULA NO. 881/01/2009-CX, DT. 07.01.2009
2 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (i)] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No. 128 /2008-Customs New Delhi, the 7 th December, 2008 G.S.. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of evenue), No. 21/2002-Customs, dated the 1st March, 2002 which was published in the Gazette of India, Extraordinary vide number G.S..118 (E) of the same date, namely:- In the said notification,- (1) in the preamble, in the proviso, after clause (h), the following clause shall be inserted, namely:- (ha) the goods specified against serial No.74B of the said Table on or after the 1st day of April, 2009. ; (2) in the Table,- (i) after S.No.74A and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) (6) 74B. 2710 Naphtha, when imported for generation of electrical energy by electrical undertakings owned by Central and State Governments or State Electricity Boards or any local authority or a person licensed under part II of the Electricity Act, 1910 or who has obtained a sanction under section 28 of the said act or a generating company permitted under the Electricity (Supply) Act, 1948 to supply electrical energy or to engage in the business of supplying electrical energy: Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy for captive consumption. Nil - -. (ii) against S. No. 226, for the entry in column (5), the entry 10% shall be substituted; (iii) against S. No. 228, for the entry in column (5), the entry 10% shall be substituted; (iv) against S. No. 236, for the entry in column (5), the entry 10% shall be substituted; (v) against S. No. 237, for the entry in column (5), the entry 10% shall be substituted; (vi) against S. No. 344A, for the entry in column (5), the entry 10% shall be substituted;
3 (vii) against S. No. 399, for the entry in column (5), occurring against the corresponding entries (ii), (iv) & (vi) in column (3), the entry 10% shall be substituted; (i), (viii) against S. No. 404, for the entry in column (5), the entry 10% shall be substituted; (ix) against S. No. 433, for the entry in column (5), occurring against the corresponding entry (1) in column (4), the entry 10% shall be substituted. [F. No. 354/207/2008-TU] (Unmesh Wagh) Under Secretary to Government of India Note: - The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S..118 (E), dated the 1st March, 2002 and was last amended Notification No. 122/2008-Customs, dated the 18 th November, 2008 [G.S.. 794 (E), dated the 18 th November, 2008]. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (i)] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No. 129/2008-Customs New Delhi, the 07 th December, 2008 G.S.. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts iron ore fines falling under Heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), when exported out of India, from the whole of the duty of customs leviable thereon which is specified in the said Second Schedule. [F. No. 334/5/2008-TU(Pt-I)] (Unmesh Wagh) Under Secretary to the Government of India [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (i)] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No. 130/2008-Customs New Delhi, the 07 th December, 2008 G.S.. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the Notification No. 79/2008-Customs, dated the 13 th June, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.. 458(E), namely :- In the said notification, for the figures and words 15% ad valorem, the figures and words 5% ad valorem shall be substituted.
4 [F. No. 334/5/2008-TU(Pt-I)] (Unmesh Wagh) Under Secretary to the Government of India Note. - The principal notification No. 79/2008-Customs, dated the 13 th June, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.. 458(E), dated the 13 th June, 2008 and was last amended vide notification No. 117/2008, dated the 31 st October, 2008, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.. 761(E) of the same date. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (i)] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No. 131/2008-Customs New Delhi, the 07 th December, 2008 G.S.. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of evenue), no. 116/2008, dated the 31 st October, 2008, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.. 760(E) of the same date, except as respects things done or omitted to be done before such rescission. [F. No. 334/5/2008-TU(Pt-I)] (Unmesh Wagh) Under Secretary to the Government of India [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (i)] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No.132 /2008-Customs New Delhi, dated the 10 th December, 2008 G.S.. (E). -In exercise of the powers conferred by sub-section (1) and sub-section (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) ules, 1995, the Central Government, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of evenue No. 86/2007-CUSTOMS dated the 10 th July, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) of vide number G.S.. 477(E), dated the 10 th July, 2007, namely:- In the said notification,- (i) (ii) in paragraph 1, for the words partially oriented yarn the words partially oriented yarn of polyester shall be substituted; in the Table, under column (3), for the words Partially Oriented Yarn occurring against all serial numbers, the words Partially Oriented Yarn of Polyester shall be substituted. [F.No.357/01/2001-TU (Pt-I)] (Unmesh Wagh) Under Secretary to the Government of India Note: The principal notification number 86/2007-Customs dated the 10 th July, 2007 was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (i) of vide number G.S.. 477(E), dated the 10 th July, 2007.
5 [TO BE PUBLISHED IN THE GAZET TE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (i)] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No. 133/2008-Customs New Delhi, the 12 th December, 2008 G.S.. (E). - Whereas in the matter of imports of certain rubber chemicals, namely, MBT (having chemical description 2-Mercapto Benzothiazole), CBS (having chemical description N-Cyclohexyl-2- Benzothiazole Sulphenamide), TDQ (having chemical description Polymerized 2,2,4 Trimethyl-1,2- dihydroquinoline), [having chemical description N-(Cyclohexylthio) Pthalimide], TMT (having chemical description as Tetramethylthiuram Disulfude) and PX-13 (6PPD) [having chemical description N-(1,3- dimethyl butyl)-n Phenyl P-1] (hereinafter referred to as the subject goods), falling under Chapter 29 or 38 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from the and Korea P (hereinafter referred to as the subject countries) and imported into India, the designated authority in its preliminary findings vide notification No.14/5/2007-DGAD dated the 28 th February, 2008 published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 28 th February, 2008, had come to the conclusion that (a) the subject goods had been exported to India from the subject countries below its normal value; (b) (c) the domestic industry had suffered material injury; and the injury had been caused by the dumped imports from subject countries; (a) (b) and had recommended imposition of provisional anti-dumping duty on the imports of subject goods, originating in, or exported from, the subject countries; And whereas, on the basis of the aforesaid findings of the designated authority, the Central Government had imposed provisional anti-dumping duty on the subject goods vide notification of the Government of India in the Ministry of Finance (Department of evenue), No. 61/2008-Customs, dated 5 th May, 2008, published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.. 337(E), dated the 5 th May, 2008; And whereas, the designated authority in its final findings vide notification No. 14/5/2007-DGAD dated the 1 st October, 2008, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 1 st October, 2008, had come to the conclusion that- imports originating in the subject country are taking place at dumped prices and the same had caused material injury to the domestic industry; subject goods exported from the subject countries were at prices below their normal values, non injurious price of the domestic industry and the net sales realization of the subject goods of the applicants, and had caused injury to the domestic industry; (c) decline in market share of domestic industry as a consequence of increase in market share of subject imports from the subject country prevented the domestic industry from increasing their sales commensurate to growth in demand; (d) (e) significant price-undercutting and substantial increase in the volume of dumped imports adversely affected the performance of the domestic industry in terms of profits, cash flow, and return on investment; and significant increase in volume of dumped imports from the subject country (both in absolute terms as well as in relation to the share in demand) had resulted in significant decline in market share of the domestic industry; and had recommended the imposition of definitive anti-dumping duty on imports of the subject goods originating in or exported from the subject country; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) ules, 1995, the, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes on the goods, the description of which is specified in column (3) of the Table below, falling under heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in column (4) of the said Table, originating in the country specified in the corresponding entry in column (5), and exported from the country specified in the corresponding entry in column (6) and produced by the producer specified in the corresponding entry in column (7) and exported
6 by the exporter specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty at the rate equal to the amount indicated in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10) of the said Table. S. No Heading Description Specification Country of origin Table Country of export Producer Exporter Duty Amount Unit of measurement (1) (2) (3) (4) (5) (6) 7 (8) (9) (10) 1 2902, ubber N-(1,3-dimethyl Sinorgchem Sinorgchem 42.70 Per butyl)-n Phenyl-p- Co Co PX-13 phenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020 or 3815 2 2902, 3 2902, 4 2902, 5 2902, ubber PX-13 ubber PX-13 ubber PX-13 ubber PX-13 N-(1,3-dimethyl butyl)-n Phenyl-pphenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020 N-(1,3-dimethyl butyl)-n Phenyl-pphenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020 N-(1,3-dimethyl butyl)-n Phenyl-pphenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020 N-(1,3-dimethyl butyl)-n Phenyl-pphenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, other than Korea P Korea P Korea P Korea P Kumho Petrochemicals Co.Ltd Kumho Petrochemicals Co.Ltd 60.59 Per 60.59 Per 10.35 Per 11.31 Per Cu
7 6 2902, 7 2902, 8 2902, 9 2902, 10 2902, ubber PX-13 ubber MBT ubber MBT ubber MBT ubber TDQ kumhonax 13, vulcanox 4020 N-(1,3-dimethyl butyl)-n Phenyl-pphenylenediamine or 6C, or Pilflex 13, Sirantox 4020, antioxidant 4020, kumhonax 13, vulcanox 4020 2-Mercapto Benzothiazole, or Accelerator M, Accelerator MBT 2-Mercapto Benzothiazole, or Accelerator M, Accelerator MBT 2-Mercapto Benzothiazole, or Accelerator M, Accelerator MBT Polymerised 2,2,4- Trimethyl-1,2- dihydroquinoline, or TDQ or Antioxidant D other than Korea P Co. Co. 11.31 Per 24.96 Per 26.06 Per 26.06 Per 18.22 Per
8 11 2902, 12 2902, 13 2902, 14 2902, 15 2902, ubber TDQ ubber TMT ubber TMT ubber TMT ubber CBS Polymerised 2,2,4- Trimethyl-1,2- dihydroquinoline, or TDQ or Antioxidant D Tetramethylthiuram Disulfude, or Accelerator TMTD, Thiuram C Tetramethylthiuram Disulfude, or Accelerator TMTD, Thiuram C Tetramethylthiuram Disulfude, or Accelerator TMTD, Thiuram C N-cyclohexyl-2- benzothiazole sulphenamide, or Accelerator CZ, Accelerator HBS, CBS 18.22 Per Co. Co. Co. Co. 24.13 Per 28.86 Per 28.86 Per 36.21 Per 16 2902, ubber N-cyclohexyl-2-40.10 Per
9 17 2902, 18 2902, 19 2902, 20 2902, 21 2902, CBS ubber CBS ubber ubber ubber ubber benzothiazole sulphenamide, or Accelerator CZ, Accelerator HBS, CBS N-cyclohexyl-2- benzothiazole sulphenamide, or Accelerator CZ, Accelerator HBS, CBS N-(Cyclohexylthio) pthalimide, or Anti Scorch Agent CTP, N-(Cyclohexylthio) pthalimide, or Anti Scorch Agent CTP, N-(Cyclohexylthio) pthalimide, or Anti Scorch Agent CTP, N-(Cyclohexylthio) pthalimide, or Anti Scorch Agent CTP, Yanggu Huatai Co. Co. Yanggu Huatai Co. 40.10 Per 13.05 Per 20.91 Per 27.91 Per 27.91 Per
10 2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, that is, the 5 th May, 2008, and shall be payable in Indian currency. Explanation. - For the purposes of this notification rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India, in the Ministry of Finance (Department of evenue), issued from time to time, in exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. [F.No.354/166/2007 TU] (Unmesh Wagh) Under secretary to the Government of India Government of India Ministry of Finance (Department of evenue) (Central Board of Excise and Customs) Notification No. 131/ 2008-CUSTOMS (N.T.) New Delhi, 15 th December, 2008 24 Agrahayana, 1930 (SAKA) S.O (E) In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of evenue), No. 36/2001-Cus (N.T.), dated, the 3 rd August 2001, namely: - In the said notification, for the Table, the following Table shall be substituted namely:- T A B L E S. No. Chapter/ heading/ sub-heading/tariff item Description of goods Tariff value US $ (Per Metric Tonne) (1) (2) (3) (4) 1 1511 10 00 Crude Palm Oil 447 (i.e. no change) 2 1511 90 10 BD Palm Oil 476 (i.e. no change) 3 1511 90 90 Others Palm Oil 462 (i.e. no change) 4 1511 10 00 Crude Palmolein 481 (i.e. no change) 5 1511 90 20 BD Palmolein 484 (i.e. no change) 6 1511 90 90 Others Palmolein 483 (i.e. no change) 7 1507 10 00 Crude Soyabean Oil 580 (i.e. no change) 8 7404 00 22 Brass Scrap (all grades) 4082 9 1207 91 00 Poppy seeds 4360 F.No.467/23/2008-Cus.V -sd- (AHUL NANGE) Under Secretary to the Government of India
11 Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 Customs (N.T.), dated, the 3 rd August, 2001 (S.O.748 (E), dated, the 3 rd August, 2001) and was last amended vide Notification No. 127/2008-Customs (N.T.), dated, the 17 th November, 2008 (S.O. 2667 (E) dated 17 th November, 2008). [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTAODINAY, PAT II, SECTION 3, SUB- SECTION (ii) ] GOVENMENT OF INDIA MINISTY OF FINANCE (DEPATMENT OF EVENUE) Notification No. 132 / 2008-Customs (N.T.) New Delhi, dated the 19 th December, 2008. 28 Agrahayana, 1930 Saka. S.O. (E). In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following amendment in the notification number 15/2008-Customs(N.T.), dated 5 th March, 2008 published in the Gazette of India Part II section 3 sub-section (ii), vide number S.O. 438 (E) dated the 5 th March, 2008, of the Government of India, Ministry of Finance (Department of evenue) namely:- In the said notification, after the words Commissioner of Customs, Air Cargo Complex, Sahar, Mumbai, the words and brackets and the Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, aigad, Maharashtra shall be inserted. To F.No. 450/67/2003-Cus.IV (Pt) Government of India Ministry of Finance Department of evenue Central Board of Excise and Customs All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. The Director General of evenue Intelligence. The Director General of Central Excise Intelligence. [F.No. 437/59/2007-Cus.IV] (M M Parthiban) Director (Customs) Circular No.20/2008-Customs North Block, New Delhi. 2 nd December, 2008. Subject: Guidelines for compounding of offences under Customs (Compounding of Offences) ules, 2005 - regarding. *** Sir / Madam, Please refer to notification No.118/2008-Customs (N.T) dated 12.11.2008 whereby certain amendments have been carried out in the Customs (Compounding of Offences) ules, 2005. Further, considering the recommendations made by the Committee on Subordinate Legislation (ajya Sabha) and to make a meaningful impact on the Scheme of Compounding of Offences, the following changes have been made in the scheme of Customs (Compounding of Offences) ules, 2005 and the guidelines issued in this regard. 2. The compounding amount prescribed under ule 5 of the said ules has been revised downwards. A new proviso has been inserted in this rule, which provides that if a person has, in respect of same goods, committed offences falling under more than one category, i.e., Sl.No.1 to 8 of the table specified in this rule and where amount of duty evasion or amount of drawback or exemption from duty, or amount of market
12 value of the goods is same for all such offences, then the compounding amount, in such cases, shall be the amount determined for the offence for which a higher compounding amount has been prescribed. 3. Further, in rule 4, a new provision has been added, whereby it has been provided that an applicant should pay duty, penalty, and interest before submission of application for compounding. Correspondingly, the Application Form has also been amended by inserting Sl.No.12A so as to ensure that the compounding of offences shall not be allowed unless the aforesaid duty, penalty and interest thereon are paid by the applicant. 4.1. In view of the recommendations of the Committee, for early disposal of the applications for compounding, the Board directs that normally the application for compounding of offences may be disposed of within a period of 3 months from the date of receipt of such application. In order to ensure such time bound disposal, it is reiterated that the existing instructions regarding time limit for launching prosecution should be followed. In straight cases, where the importer / exporter is caught red handed, prosecution may be launched immediately after seizure of the goods. In other cases, the process of deciding about launching of prosecution or otherwise shall be completed within a month of adjudication of the case. Further, cases of prosecution shall be pursued seriously with the respective Government Counsels and the Courts. 4.2. The Compounding Authority shall invariably obtain a factual report from the eporting Authority within one month of receipt of the application for compounding, except in deserving cases, where request for extension of the period have been sought for justifiable reasons (i.e. 1 month). Where an opportunity of personal hearing requires to be given to the applicant before passing of an order, the same shall be offered within one month s time of date of receipt of report from the eporting Authority (1 month). After taking into account the contents of the application and the concerned reports of the eporting Authority and submissions (written or oral) made by applicant, the Compounding Authority may be able to dispose of the case within one month of the date of personal hearing or obtaining a report whichever is later (1 month). In any case, even if there are certain difficulties in timely submission of report or conducting timely personal hearings, the Compounding Authority shall dispose of the application within an overall time limit of 6 months as provided in para 7 of the guidelines issued in this regard. 5. Further, it was decided by the Board that compounding of offences should not be allowed where there are demonstrable contradictions, inconsistencies or incompleteness in the case. Accordingly, in the guidelines issued for compounding of offences under Customs and Central Excise Acts vide Circular No.54/2005-Cus dated 30.12.2005, the following additional guidelines shall be added: 3(v): person who has applied for compounding of offence in a case, where there are apparent contradictions or inconsistencies or incompleteness. 6. Adequate publicity may be given about reduction of compounding amount, in order to make the scheme more popular as to reduce the cases pending in the Court. Further, in order to make best use of compounding of offence scheme, all persons against whom prosecution is initiated or contemplated, should be informed separately in writing, the offer of compounding. Guidelines issued vide Circular No.54/2005-Cus dated 30.12.2005 shall continue to apply, subject to the amendments made vide Notification No.118/2008- Customs (NT) dated 12.11.2008 and the changes mentioned in para 5. 7. The field formations as well as trade and industry may be suitably informed. 8. Hindi version will follow. Yours faithfully, (M.M. Parthiban) Director (Customs) Circular No. 21/2008-Customs To F.No.450/142/2008-Cus.IV Government of India Ministry of Finance (Department of evenue) Central Board of Excise & Customs 159-A, North Block, New Delhi-110 001. 18th December, 2008. All Chief Commissioners of Customs / Customs (Prev.).
13 All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs & Central Excise. The Director General of evenue Intelligence. The Director General of Central Excise Intelligence. adam, Subject: Import of toys Compliance with labeling requirements under Standards of Weights and Measures (Packaged Commodities) ules, 1977 Instructions - reg. *** Your attention is invited to the Board s Circular No.32/2001-Customs dated 31.5.2001 on the subject mentioned, wherein, it was stated that import of packaged products covered by the Standards of Weights & Measures Act, 1976 (SWMA) or the ules made thereunder or any other law, and DGFT s Notification No.44 (E-2000)/1997-2002 dated 24.11.2000, cannot be allowed clearance into the country unless the Maximum etail Price (MP) / etail Sale Price in India and certain other particulars have been declared on the package. Further, reference is also invited to Board s Circular No.99/2003-Customs dated 27.11.2003, wherein it was also instructed that import of non-standard tapes / measuring instruments which do not conform to the standards of Weights or Measures established by or under the SWMA, is not permitted and on import, these may either be confiscated absolutely or allowed re-export only. 2. The Ministry of Consumer Affairs and Public Distribution, Department of Consumer Affairs has again brought to the notice of the Board about the need to comply with the requirement of Standards of Weights and Measures (Packaged Commodities) ules, 1977, in specific reference to import of toys. 3. The matter has been examined by the Board. It has been observed that the provisions relating to import of packaged commodities are governed by the Standards of Weights and Measures (Packaged Commodities) ules, 1977. As per ule 6 of the said ules, read with para 5 of the Chapter 1A: General Notes regarding Import Policy, ITC(HS) Schedule 1 of the Foreign Trade Policy, no pre-packaged commodity shall be allowed entry into the country, unless such packages comply with all of the provisions of the said ules and in particular carry the declarations regarding name and address of the importer, name of the commodity, net quantity in terms of standard unit of weights and measures, month and year of packing or importation and maximum retail sale price. Further, certain products have also been specified in Appendix-V to the Notification No.44 (E-2000)1997-2002 dated 24.11.2000 issued by the DGFT which are subjected to compliance of mandatory Indian quality standards along with the requirement of registration of exporters of these products with Bureau of Indian Standards (BIS). 4. In view of the legal position and as there has been greater concern about sub-standard toys containing toxic and poisonous materials being imported into the country, the Board reiterates that import of all pre-packaged commodities, inter alia, import of toys in packaged form, shall be subjected to compliance of all the provisions of the Standards of Weights and Measures (Packaged Commodities) ules, 1977. It may also be ensured that import of toys or similar imported packaged commodities is not allowed clearance for home consumption unless such pre-packaged toys carry the mandatory declarations as specified in the DGFT s mentioned notification. In case, it is found that the importers are unable to fulfill the requirement of mandatory declarations under ule 6 before clearance by Customs for home consumption, the imported goods shall either be confiscated absolutely or allowed re-export only as well as necessary penal action taken against the importer for non-compliance with the existing legal provisions as applicable on import of goods. 5. The field formations as well as trade and industry may be suitably informed. 6. Hindi version will follow. Yours faithfully, (M.M. Parthiban) Director (Customs) ***