Ask a Query






Client Login

Welcome GST India Solution

26/2010-Cus, Dated: 09/08/2010
 
Circular No.:26 / 2010-Customs
 
F.No.528/16/2008-Cus (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
 
159A, North Block,
New Delhi-110001
9th August, 2010.
 
To
 
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.
All Director Generals under CBEC.
 
 
Subject:  Import of goods under Notification No.13/2010-Customs dated 19.2.2010 for Commonwealth Games, 2010 – regarding.
***
 
Sir / Madam,
 
            Attention is invited to Notification No.13/2010-Customs dated 19.2.2010 granting exemption from customs duty on specified goods imported into India for the purpose of organizing the Commonwealth Games to be held in October, 2010 in New Delhi. In this regard, references have been received from field formations as well as the Organizing Committee Commonwealth Games, 2010 Delhi (OC, CWG) regarding difficulties faced in interpretation of notification and clearance of goods imported for the Games and requesting that a suitable clarification may be issued by the Board in this regard.
 
2.         The matter has been examined in the Board. There has been some confusion as to who is an eligible importer as per Notification No.13/2010-Customs dated 19.2.2010. A doubt has been raised as to whether suppliers/contractors/vendors are eligible for the benefit under the said notification. In this connection, it is clarified that suppliers/ contractors/vendors appointed by the OC, CWG would not be eligible for the benefit under the said notification. Further, the specimen signature of the Joint Director General (Coordination), OC, CWG and Director (Coordination), OC, CWG as furnished by OC are annexed as Annexure ‘A’ to this Circular.
 
3.         The requirement of Foreign Trade Policy or any other Acts or exemption, if any, in this regard, unless exempted, will apply as per the instructions/circular issued by DGFT and concerned Departments from time to time. The OC, CWG have been advised to take up these matters with DGFT and concerned Departments and sort out the issues well in advance before arrival of consignments.
 
4.         The Board desires that all concerned Commissioners of Customs should sensitize field formation under their charge to ensure speedy clearance of consignments subject to observance of due procedure. Further, in order to ensure smooth conduct of the Commonwealth Games, the clearances of import consignments connected with the Games shall be allowed on holidays also on payment of applicable MOT charges. Board desires that all concerned Commissioners of Customs should take suitable advance action in this regard and provide adequate manpower for this purpose. 
 
5.         All concerned Commissioners of Customs are also advised to appoint a nodal officer to monitor clearance of consignment imported for the purpose of the Commonwealth Games. The Board desires that the names and contact details of the Nodal Officers (appointed by the Commissioner of Customs in your jurisdiction) may be intimated to the Board as well as to the OC, CWG.
 
6.         Board also desires that concerned Chief Commissioners may ensure that imports for the Commonwealth Games are cleared without delay and for the purpose of monitoring a consolidated weekly report as per format at Annexure ‘B’ may be sent by E-mail to Director (Customs), CBEC at dircus@nic.in. The first such report may be sent immediately and thereafter on the first working day of each week.
 
7.         Suitable Public Notice / Standing Order may be issued for wide publicity and to guide trade and field officials.
 
8.         Difficulty faced, if any, may be brought to notice of the Board.
 
Yours faithfully,
 
 (R. P. Singh)  
Director (Customs)
 
Click here for Annexure A(1/2) || Annexure A (2/2)   || Annexure - B

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

Read more
-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

Read more

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

Read more

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Read more

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

READ MORE

Why

Goods & Service Tax


Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax  Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .

READ MORE

Gst Events