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A120 EXCISE LAW TIMES [ Vol. 372

so), provided further that the matter is not covered under 5(a) (wherein there is a
reasonable belief of misdeclaration of origin or value addition). — M.F. (D.R.)
Instruction No. 4/2020-Cus., dated 4-5-2020. (See page T18)
Drawback - Incidence of National Calamity Contingent Duty (NCCD)
for calculation of Brand Rate of duty drawback. — In view of representations
received in the C.B.I. & C. seeking inclusion of the incidence of National Calami-
ty Contingent Duty (NCCD) levied on the inputs used in the manufacture of ex-
port goods in calculation of Brand Rate of duty drawback with reference to In-
struction No. 4/2019-Cus., dated 11-10-2019, the C.B.I. & C. has clarified that the
incidence of NCCD where applicable, is required to be factored in calculation of
Brand Rate of duty drawback. Field formations have been directed to process
applications for fixation of Brand Rate of duty drawback accordingly. — M.F.
(D.R.) Instruction No. 5/2020-Cus., dated 12-5-2020. (See page T18)
Measure to facilitate trade during the lockdown period - Review of
Circular No. 17/2020, dated 3-4-2020 - Undertaking in lieu of Bond can be sub-
mitted till 30-5-2020. — As a measure to facilitate trade during the lockdown
period due to COVID-19 pandemic, the C.B.I. & C. had granted relaxation to ac-
cept an undertaking in lieu of a bond required in terms of Section 143AA of Cus-
toms Act, 1962 for Customs clearance, subject to conditions prescribed. Now in
view of extension of lockdown for two more weeks and taking into consideration
that the situation may take time to normalise, the facility of accepting undertak-
ing in lieu of bond has been extended till 30-5-2020. The date for submission of
proper bond in such cases has been extended till 15-6-2020. — M.F. (D.R.) Circu-
lar No. 23/2020-Cus., dated 11-5-2020. (See page T17)

Safeguard Duty

Safeguard duty on “Refined Bleached Deodorized Palmolein and
Refined Bleached Deodorized Palm Oil”. — The Central Government has con-
firmed the imposition of bilateral safeguard duty on the imports of Refined
Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil fall-
ing under Tariff Item 1511 90 10 or 1511 90 20 of Customs Tariff Act, 1975, origi-
nating in Malaysia and imported under India-Malaysia Comprehensive Econom-
ic Cooperation Agreement for a period of 180 days from the date of initial impo-
sition of such duty provisionally vide Notification No. 29/2019-Cus., dated 4-9-
2019. — Notification No. 22/2020-Cus., dated 12-5-2020. (See page N60)

CESTAT Notifications
CESTAT (Procedure) Rules, 1982 - Amendment. — The President, Cus-
toms, Excise and Service Tax Appellate Tribunal has amended the Customs, Ex-
cise and Service Tax (Procedure) Rules, 1982 to, inter alia, provide for incorpora-
tion of information such as mobile number, e-mail address, etc., in the Memo-
randum of Appeal or Cross Objection and filing of soft copies of the Paper Book
stored in two pen drives along with such Paper Book. Provisions for allowing the
hearing of Appeal or Cross Objection through appropriate video conferencing
platform have also been added. Every application for stay to be accompanied by
soft copies of the stay application, the relevant orders and the documents stored
in two pen drives etc. — CESTAT Notification No. 1/2020, dated 11-5-2020. (See page
N63)

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