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Customs Commissionerate, Indore (Bhopal Zone) disposes off 40.86 lakhs sticks of Smuggled foreign origin Cigarettes, Cigars and Rolling Paper, valued at Rs. 3.89 Crores at Raipur

In a drive against illegal import of Foreign Origin Cigarettes and other contrabands, the Customs Commissionerate, Indore in Bhopal Zone destroyed 40.86 Lakh Sticks of Foreign Origin Cigarettes at Raipur, Chhattisgarh today. Along with cigarettes, 2000 numbers of Foreign Origin Cigar and 557 Boxes of Rolling Paper of Foreign Origin which were smuggled into India were also destroyed.  The estimated value of cigarettes and other contrabands destroyed is about Rs. 3.89 Crores. These goods were smuggled into India in contravention of the provisions of the Indian Customs Act, 1962.

 

The seized cigarettes, cigars also did not conform to the provisions/conditions laid down under “The Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008” (as amended). The seized Cigarettes, Cigars and Rolling Papers were also not compliant to the Legal Metrology (Packaged Commodities) Rules 2011 framed under Legal Metrology Act 2009.

The seized foreign origin cigarettes, cigars and rolling papers of various brands including Paris, Gudang Garam, Dunhill etc. were smuggled into India by resorting to mis-declaration in contravention of the provisions of Customs Act, 1962. 

The contravention of the terms and conditions of the Legal Metrology Act, 2009 and “Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply, and Distribution Act, 2003 (COTPA, 2003) was also noticed. The seized Foreign Origin Cigarettes packets did not have mandatory pictorial health warning in compliance of Notifications issued time to time by the Ministry of Health & Family Welfare. As per COTPA Act, 2003, the cigarette packets are required to have, inter alia, mandatory health warning to cover 85% of the principal display area of the package.

These smuggled cigarettes costs cheaper for the consumer as these are usually smuggled into county without payment of Customs duties and GST. The smuggling of Cigarettes and other tobacco products are done to avoid the duty and the compliance with regulations related to the import/ sales of tobacco-related products, the smuggling syndicates often indulge in smuggling of such items in guise of cover cargo or by mis-declaration of goods as some other items.

As, illegally smuggled Cigarettes and other tobacco products are non-compliant of statuary guidelines and warnings the said count of seized goods were disposed of by way of destruction as per prescribed guidelines with the assistance of officers of Central CGST, Raipur in presence of independent witnesses, officers of Customs ICD, Raipur and DRI officials.

Implementation of e-Verification Scheme-2021

Income Tax Department has identified certain mismatches between third party information on interest and dividend income, and the Income Tax Return (ITR) filed by taxpayers

Taxpayers can provide response on-screen functionality on Compliance portal of the e-filing website https://eportal.incometax.gov.in to reconcile mismatch

Taxpayers are being informed of mismatch through SMS and emails as per details available with Income Tax Department

The Income Tax Department has identified certain mismatches between the information received from third parties on interest and dividend income, and the Income Tax Return (ITR) filed by taxpayers. In many cases, taxpayers have not even filed their ITR.

In order to reconcile the mismatch, an on-screen functionality has been made available in the Compliance portal of the e-filing website  https://eportal.incometax.gov.in  for taxpayers to provide their response. At present, the information mismatches relating to Financial Years 2021-22 and 2022-23 have been displayed on the Compliance portal. The taxpayers are also being made aware of the mismatch through SMS and emails as per details available with the Department. 

Those taxpayers who have already registered on the e-filing website, can navigate to Compliance portal directly after logging into their account. Details of mismatches identified will be available under the ‘e-Verification’ tab.

Taxpayers who are not registered on the e-filing website have to register themselves on the e-filing website to view the mismatch. For registration, the “Register” button on the e-filing website can be clicked and the relevant details can be provided therein. After successful registration, the e-filing account can be logged into and the Compliance portal can be navigated to view the mismatches.

The on-screen functionality is self-contained and will allow the taxpayers to reconcile the mismatch on the portal itself by furnishing their response.  No document is required to be furnished. This is a pro-active step taken by the Department to reach out to the taxpayers and provide them an opportunity to respond to the communication in a structured manner. It is clarified that the said communication is not a notice.

In case the taxpayer has disclosed the interest income in the ITR under the line item ‘Others’ in the Schedule OS, s/he need not respond to the mismatch pertaining to the interest income. The said mismatch shall be resolved on its own and will be reflected in the portal as ‘Completed’.

The taxpayers who are unable to explain the mismatch may consider the option of furnishing an Updated Income Tax Return if eligible, to make good any under reporting of income.

press release

Designated court sentences then branch manager of UCO bank to 05 years’ rigorous imprisonment

The Special Judge for CBI cases, Ghaziabad  has sentenced Sh. K. K Bhardwaj, then Branch Manager, UCO Bank, Taharpur Bhabisa Branch, Muzaffarnagar (U.P.) to 05 years Rigorous Imprisonment with a fine of Rs. 70,000/-  for offences of  criminal conspiracy,  misconduct, cheating, forgery, etc.

Central Bureau of Investigation (CBI) had registered a case on 31.03.1993 against then Branch Manager, UCO Bank, Taharpur Bhabisa Branch, Muzaffarnagar UP and unknown persons. It was alleged that accused, while posted and functioning as Branch Manager, UCO Bank, in the aforesaid branch during the year 1991-92 entered into criminal conspiracy with a private person with the object to commit the offence of criminal misconduct, cheating and forgery. The private person had opened two SB Accounts in two fictitious names i.e. Ashok Kumar Sharma and Narendra Kumar Goel in the said Branch of the bank. Both the aforesaid accounts were dishonestly allowed to be opened by the accused Branch Manager.

Subsequently, it was alleged that Rs. 27 lakh (approx) were deposited on 24.12.91 and 04.11.92, in the account opened in the name of Ashok Kumar Sharma. This was later on used to prepare drafts in the names of three persons through a cheque presented by the said private person. Similarly Rs. 21 lakh were deposited in the other account opened in the name of Shri Narendra Kumar Goel which was used to issue 8 drafts of various amounts by accused Shri K. K. Bhardwaj. These drafts were issued by said Branch Manager who also issued fake certificates certifying that these drafts were issued from NRE account and the funds had been received in convertible Foreign Exchange.

On the basis of the certificates, issued by accused Shri K. K. Bhardwaj, Branch Manager, UCO Bank, the persons who received the amount by way of above demand drafts claimed exemption in Income Tax under Foreign Exchange (Immunities) Scheme, 1991 under which any gift received from Non Resident External Account had immunity from Income Tax.

After investigation, CBI filed chargesheet on 23.02.1996 against Shri K. K. Bhardwaj and the said private person.

During trial proceedings, Hon’ble Trial Court also took cognizance against five additional accused persons who happened to be Chartered Accountants. Subsequently, the Hon’ble High Court Allahabad vide order dated 02.03.2016 stayed the trail proceeding in respect of an additional accused which was vacated on 18.12.2020.

As, charge-sheeted accused private person died during trial, hence charges against him were abated. Trial in respect of other charge-sheeted accused was on different footing as compared to the trial in respect of additional accused persons, the Trial in respect of accused Shri K. K. Bhardwaj was separated by the Trial Court from additional accused persons (five Charted Accountants) in August, 2023.

After completion of trial against accused Shri K. K. Bhardwaj, the Trial Court found the accused guilty and sentenced him accordingly.