Page 27 - ELT_1st June 2020_VOL 372_Part 5th

Central Excise Law & Procedure

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 -
Amendment of 2020. — The Central Government has amended the Sabka Vish-
was (Legacy Dispute Resolution) Scheme Rules, 2019 to provide that :
(i) Where the amount estimated to be payable by the declarant, as esti-
mated by the Designated Committee, equals the amount declared by
the declarant under the Sabka Vishwas (Legacy Dispute Resolution)
Scheme, 2019, then, the Designated Committee shall issue a state-
ment indicating the amount payable by the Declarant on or before
31-5-2020;
(ii) Where the amount estimated to be payable by the declarant exceeds
the amount declared by the declarant, then, the Designated Commit-
tee shall issue, on or before 1-5-2020, in Form SVLDRS-2, an estimate
of the amount payable by the declarant along with a notice of oppor-
tunity for personal hearing; and
(iii) Every declarant shall pay the amount, as indicated in Form
SVLDRS-3 issued by the Designated Committee, on or before
30-6-2020. — Notification No. 1/2020-C.E. (N.T.), dated 14-5-2020. (See
page N65)

Customs Tariff

Export Performance Certificate for FY 2019-20 - Validity extended upto
30-9-2020. — The Central Government has amended Conditions 10, 21, 28, 33, 36,
101 of Notification No. 50/2017-Cus., dated 30-6-2017, relating to Processed Sea-
food, Handicraft items, Readymade garments, Garments and Made ups, Hand-
knitted carpets and Sports goods etc., to extend the validity of existing Export
Performance Certificates for Financial Year, 2019-20 up to 30-9-2020 for import of
unutilised value and quantity of goods specified in the said certificate used in the
manufacture of specified export goods. — Notification No. 23/2020-Cus., dated
14-5-2020. (See page N66)

EXCISE LAW TIMES  1st June 2020  27