CBEC Clarification-Disposal of Call Book cases which have been decided by Courts or Board has issued clarification

Circular No. 1028/16/2016-CX

F.No. 21/1/2016-CX.I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, dated the 26th April, 2016 To

All Principal Chief Commissioner I Chief Commissioners of Customs, Central Excise & Service Tax;
All Director Generals of Customs, Central Excise & Service Tax;
All Principal  Commissioners/ Commissioners  of Customs, Central Excise & Service Tax;
Webmaster, CBEC

Subject:- Clarification  with  regard  to disposal  of Call Book  cases which  have been decided by Courts or Board has issued clarification-reg

Sir/Madam,

Attention is invited to Circular No. 162/73/95-CX, dated 14-12-1995, Circular No. 719/35/2003-CX, dated 28.05.2003 and Circular No. 992/16/2014-CX, dated 26.12.2014, where the Board had specified the following categories of cases which can be transferred to the Call Book, namely ,

(i) Cases in  which  the  department  has  gone  in  appeal  to  the  appropriate authority,
(ii) Cases where injunction has been  issued  by  Supreme Court/ High  Court/ CEGAT, etc.
(iii) Cases where audit objections are contested. (stands rescinded vide Circular No. 1023/11/2016-CX, dated 8.4.2016)
(iv) Cases where the board has specifically ordered the same to be kept pending and to be entered into the Call Book.
(v) Cases referred to Settlement

2. References have been received from field formations requesting clarification on disposal of Call Book cases pertaining to (i), (ii) and (iv) above, when the same have been decided on merit by Hon’ble Supreme Court or High Courts and where such order of Hon ‘ble High Court has attained finality, or in cases where Board has, after the issue of instruction as in clause (iv) above, has issued a clarification on merit.

3. The matter has been It is hereby clarified that such cases shall be taken out of Call Book and adjudicated where:-

(i) The issue involved has either been decided by Hon ‘ble Supreme Court or Hon ‘ble High Court and such order of the Hon’ble High Court has attained finality or,
(ii) Board has issued new instruction or circular clarifying the issue involved, subsequent to issue of the order to transfer the case to the Call Book.

4. A separate direction to take such cases out of the Call Book should not be awaited from the This clarification applies to cases involving Central Excise duty, Customs duty and Service Tax.

5. Field formations may be informed Difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. Hindi version would follow.

(Santosh Kumar Mishra)
Under Secretary to the Government of India