Defense by Noticees involving ‘Questions of Law’ apart from ‘attempts to repudiate the facts’ always fascinates the officers in Law Enforcement and especially when there is larger design of collusion employing innovative modus operandi. Lets read on an example: Mr. Suren Singh, Mr. Viren Singh and Mr. Dhiren Singh are caught in transit toilet with … Read more
Preparing counter to Defense submitted by the Noticee in response to SCN served is crucial job while working for Adjudication Section. The SCN is a statement of facts and charges levelled against the noticee issued by Investigation. In response to the charges communicated to the noticee, he would exercise his right to defend and submit … Read more
A concise defense to SCN is all you need to have a look at in order to make quick sense of the contentions of the noticee. Contentions in Concise form is extremely helpful to shape up the contours of draft OIO as it poses the precise points which the noticee has problems with. Problem is … Read more
Defense to SCN is the most important document to be read through before you venture into making Brief facts of an OIO. This vital document is immensely enlightening thing to you as a law enforcement officer. Needless to say that defending oneself against incrimination is one of fundamental rights guaranteed by the constitution and hence … Read more
Brief facts of case is precursor to an Order in Original (OIO). Drafting brief facts requires an inclusive approach to evaluate the facts and circumstances of the case and knowledge of all applicable provisions to the offence. Once approved and signed by adjudicating authority, the draft of brief facts becomes an OIO. An Order in … Read more
Tackling reply to SCN makes an important skill while working in Adjudication section. Getting conversant with this skill however, can go a long way for other sections too as it involves application of law in tandem with logic. You could never master the law unless applied in the face of its being challenged. Facing reply … Read more
India Customs Baggage Rules is the set of guidelines that governs importation of baggage of passengers travelling to India. These Rules set out free allowances and restrictions and upon violated other laws for high duty rates and penal actions come into play. Latest Baggage Rules in force, cover the commuters of all genre, be it … Read more
Transfer Pricing Manipulation (TPM) is about setting artificial pricing over the goods and services in a related party transaction. The aim behind this mispricing or fraudulent pricing is to avoid tax incidences and maximize profits for the MNC. Indulging into TPM by the multinationals is a serious menace faced by economies across boundaries. Transfer Mispricing … Read more
INSTRUCTIONS on Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 was issued in the aftermath of said Rules having been notified. Idea was to spread awareness on the new version CVR, changes introduced and implications that it brought along. The Basic objective behind any instruction issued from CBIC (earlier CBEC ) is to … Read more
Commonly Known as CVR (Import) 1988 is reproduced below. The Rules played the major guiding principle in assessment of Imported goods prior to the CVR (Import) 2007 was notified. ****************** [ M.F. (D.R.) Notification No. 51/88-Cus.(N.T.), Dated 18th July, 1988 as amended by Notifications No. 53/88-Cus (N.T.), dated 10-08-1988; No. 71/89-Cus. (N.T.) 19-12.1989; No.39/90-Cus. (N.T.), … Read more