Ask a Query






Client Login

Welcome GST India Solution

32/2010-Cus, Dated: 31/08/2010
 
Circular No. 32/2010-Cus
F.NO.605/3/2009-DBK
Government of India
Ministry of Finance
Department of Revenue
 
New Delhi, the 31st August, 2010 
 
To,
 
All Chief Commissioners of Customs, Central Excise, Cus. & Central Excise.
All Commissioners of Customs /Customs (P)
All Commissioners of Customs & Central Excise /Central Excise
All Director Generals of CBEC,
Chief Departmental Representative, CESTAT
         
Sir/Madam,
 
Sub: Export of sugar against Advance Authorizations issued from 17.2.2009 to 30.9.2009 – Reg.
 
       
 I am directed to refer to Customs notification No.22/2009-Cus. dt.02.03.2009 and DGFT’s notification No.86 (RE-2008/2004-2009) dated 17.2.2009 whereby the actual user condition for import of raw sugar from 17.2.2009 to 30.9.2009 under the Advance Authorization scheme was relaxed and the said imports were allowed on ‘ton-to-ton’ basis instead of ‘grain-to-grain’ basis.
 
2.         The Directorate of Sugar, Ministry of Consumer Affairs, Food and Public Distribution has informed vide letter dated 17.8.10 that they had reintroduced the requirement of obtaining export release orders w.e.f. 13.2.09 for exporters exporting sugar under Advance Authorization Scheme (AAS) on ‘ton to ton’ basis. The Directorate of Sugar has expressed concerns that some unscrupulous persons who had obtained advance authorizations during the afore mentioned period, in order to take advantage of high international price vis-à-vis domestic prices, may export sugar without obtaining release orders from the Directorate on the pretext that such exports are being carried out against the raw sugar imported by them on ‘grain-to-grain’ basis (i.e. with actual user condition). The Directorate of Sugar has requested that no export of sugar should be permitted against raw sugar imported under the Advance Authorization Scheme from 17.2.2009 to 30.9.2009 without the release order of the Directorate of Sugar. Further, if any sugar mill has exported sugar against such Advance Authorizations during the current sugar season, the names of such mills may be intimated to the Directorate of Sugar at an early date for taking appropriate action in the matter.
 
3.         The above request of the Directorate of Sugar is brought to the notice of the field formations for taking necessary action in the matter.
 
4.         Suitable Public Notice and Standing Order may be issued for the guidance of the trade and the staff. Difficulties, if any, faced in the implementation of this Circular may be brought to the notice of the Board.
 
5.         Receipt of this circular may kindly be acknowledged.
 
Yours faithfully,
 
 
             (M. V. V. Surya Narayana)
OSD (Drawback)

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