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Monthly Technical Reports both Customs - Central Excise Circular No.944/05/2011
May, 11th 2011

Circular No.944/05/2011-CX



Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs


New Delhi, the 10th May, 2011


1.     All Chief Commissioners and Director Generals under the Central Board of Excise and Customs.

2.     CDR, Customs, Excise & Service Tax Appellate Tribunal.

3.     All Commissioners of Customs/Central Excise, Service Tax/ Commissioner, Directorate of Legal Affairs.

4.     <>


Subject Monthly Technical Reports both Customs and (Central Excise and Service Tax)  Annexures on litigation matters revisions regarding.


It has been noticed that several reports are received by the Judicial & Review Section and the Legal Section of the Board as well as the Directorate of Legal Affairs (DLA) in matters relating to litigation. Many of the reports contain similar or identical information and some of them have outlived their utility and are not required any more. The multiplicity of such reports, duplication of work in preparing similar reports for different wings of the Board leads to waste of priceless resources. This was also discussed in the Annual Conference of the Chief Commissioners and Directors General held in June 2010 in New Delhi. It has, therefore, been decided to call for a comprehensive monthly report as part of the Monthly Technical Report (MTR) being sent by the field formations in matters concerning Legal and Judicial Sections of the Board as well as the Directorate of Legal Affairs (DLA).


2.         Barring the reports sent by the CDR, CESTAT and Registrar, CESTAT to the Judicial Cell, all other reports presently being sent by the field formations to the Judicial & Review Cell, Legal Cell and the DLA therefore stand withdrawn/superseded.  In place thereof the reports will be sent to the Directorate of Legal Affairs (DLA)as Annexures to MTR as indicated in paragraph 5 of this Circular.


3.         It has been noticed that many of the Commissionerates are directly sending MTRs or copy thereof to the Board which is not required. Many MTRs contain Annexures which stand withdrawn by the Board vide Instruction issued from F. No 275/90/2007-CX.8A dated 31.12.2007.It is, therefore, to be noted that Annexure IX, IXA, IXB, IXC,X, XA, XB, XC of the Central Excise and Service Tax MTR had been discontinued and need not be sent/repeat must not be sent. Similarly, in respect of Customs MTR, Annexures VA(A),VA(B), VB(Part-I and Part-II), VIB, VIC and VII were discontinued vide same Circular/Instruction. Also MTRs shall be compiled and sent by the Zonal Chief Commissioners only and a copy of the MTR containing Annexuresbeing introduced vide this Circular as per Para 5 shall be invariably sent to the Commissioner (DLA) without fail. The MTR shall also be e-mailed to the DLA.  The DLA would compile information in respect of the Annexures being introduced for Customs, Central Excise and Service Tax litigation.


4.         Reference is invited to Instruction issued from F No 390/Misc/163/2010-JC dated 20.10 2010 fixing monetary limit below which appeal shall not be filed by the Department in the Tribunal and the High Courts. It was decided to call for a monthly report as per Annexure III E and IIIF in respect of cases which are being accepted by the field formations for the reason of low amount. The Annexure III E has been slightly modified by adding a column to show the Court where the matter was appellable, i.e. S.C. in respect of valuation and rate of duty matters and H.C. in matter other than valuation and rate of duty. Further, since separate MTRs for customs are being maintained, it has been decided to have Annexures VE and VF in Customs MTR equivalent to Annexures III E and III F of CX(&ST) MTR so as to indicate the details of CESTAT and High Court Orders accepted on account of low amount or merit as the case may be.


5.         Thus, the MTR for Central Excise and Service Tax from the month of July 2011 shall henceforth include Annexure III A, III B, III C ,III D, III E (as revised) and III F and III G and the MTR for Customs shall include Annexure VB(new), VC,VD,VE,VF,VG and VH.


6.         It is desired that the above changes/directions are noted for strict compliance.  It is once again reiterated that the Commissioners will not send any MTR to Legal, Judicial/review Cell of CBEC or the Directorate of Legal Affairs.  The Zonal Chief Commissioner will send the MTRs containing the compiled Annexures being inserted in respect of his/her charge directly to the Commissioner, Directorate of Legal Affairs, 4th Floor, Rajendra Bhawan, 210 DeenDayalUpadhyayaMarg, New Delhi and also by e-mail at . The DLA will compile the all India data on the basis of the Annexures received from the Zonal Chief Commissioners. None of the Annexure is required to be sent to Judicial/Review Cell or Legal Cell.


Click here for Annexures

(S.K. Sinha)

Director (Review)

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