Extension of RoSCTL scheme validity from 31.03.2020 to 31.03.2021 or until RoSCTL scheme is merged with RoDTEP scheme, whichever is earlier
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 36/2020-Customs
New Delhi, the 5th October, 2020
G.S.R. 615(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of Government of India, in the Ministry of Finance (Department of Revenue), No. 13/2020-Customs, dated the 14th February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 119(E), dated the 14th February, 2020, namely:-
In the said notification, in paragraph 2, in clause (1) in sub-clause (c), for the figures, letters and word “31st March, 2020”, the figures, letters and words “31st March, 2021 or until such date the RoSCTL scheme is merged with the Remission of Duties and Taxes on Exported Products scheme, whichever is earlier”, shall be substituted.
[F. No. 605/14/2020-DBK]
GOPAL KRISHNA JHA, Director (Drawback)
Note: The principal notification No. 13/2020-Customs, dated the 14th February, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 119(E), dated the 14thFebruary, 2020
- Not making available material forming basis of reopening shows AO had prejudged the issue
- Reopening conclusion that assessee was “Non-Filer” was non-application of mind – High Court
- HC declined to allow voluminous documents physically in Faceless Assessment
- Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
- Mutual Funds to value physical Gold and Silver by using the polled spot prices



