CUS CIR NO.04/2005 DATE 31/01/2005
- Document type
- Circular
- Reference no.
- K
- Dated
Reference on matters involving interpretation of statutory provisions or the policy provisions or the scope of notification to the Board
Reference on matters involving interpretation of statutory provisions or the policy provisions or the scope of notification to the Board.
2. The above matter was reviewed by the Board. It was observed that even routine matters involving interpretation of statutory provisions or the policy provisions or the scope of notification are being referred to the Board and issuance of Show Cause Notices are being deferred for want of clarification on these issues. This has resulted in various Commissionerates making references to the Board on frivolous issues about the dispute not being adjudicated in timely manner. The field formations are required and empowered to interpret statutory provisions or the policy provisions or the scope of notification in their due discharge of official duties including enforcement of law.
3. Therefore, it has been decided that only cases involving divergence of practice or change in the practice or existing system of assessment shall be referred to the Board Demi-officially by the Chief Commissioner / Director General only. The reference to the Board should accompany details of the issue, view of the Chief Commissioner/Director General and copies of relevant documents. A copy of reference should also be sent by e-mail to the Director (Customs).
4. Wide publicity may be given by issue of a Public Notice in this regard.
5. Kindly acknowledge receipt of this Circular.
6. Hindi version follows.
Yours faithfully
(Ranjit Kumar)
Sr. Technical Officer (FTT)
Tel. No. 011-23093859