The Consumer Protection Act, 1986 (CPA) is an Act that provides for effective protection of interests of consumers and as such makes provision for the establishment of consumer councils and other authorities that help in settlement of consumer disputes and matters connected therewith.

The CPA seeks to protect the interests of individual consumers by prescribing specific remedies to make good the loss or damage caused to consumers as a result of unfair trade practices.

Everything you need to know while travelling with gold.

Everything you need to know while travelling with gold.

CUSTOM GUIDELINES

Every passenger entering India has to pass through Customs check. The passenger has to declare the contents of his baggage in the prescribed Indian Customs Declaration Form At airports the passenger has the option  of seeking clearance through the Green Channel or through the Red Channel subject to the nature of goods being  carried.

Everything you need to know while travelling with gold & customs - Bhatt & Joshi Associates

GREEN AND RED CHANNELS

For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted:-

  1. Green Channel for passengers not having any dutiable goods.
  2. Red Channel for passengers having dutiable goods. However, Green channel passengers must deposit the Customs portion of the disembarkation card to the Customs official at the exit gate before leaving the terminal.

Passengers walking through the Green Channel with dutiable/prohibited goods are liable to prosecution/ penalty and confiscation of goods.

Baggage rules 2016

The question is whether the Baggage Rules, 2016 have any application to the gold bangles worn by the Applicants also arises for consideration?

Rule 3:Passenger arriving from countries other than Nepal, Bhutan or Myanmar

An Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say :-

 

  • used personal effects and travel souvenirs; and
  • articles other than those mentioned in Annexure-I, upto the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger.

 

Provided that a tourist of foreign origin, not being an infant, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say,

 

  • used personal effects and travel souvenirs; and
  • articles other than those mentioned in Annexure- I, upto the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger.

 

Provided further that where the passenger is an infant, only used personal effects shall be allowed duty free.

Explanation.- The free allowance of a passenger under this rule shall not be allowed to pool with the free allowance of any other passenger.”

Rule 5  Jewellery:

A passenger residing abroad for more than one year, on  return to India, shall be allowed clearance free of duty in   his bona fide baggage of jewellery upto a weight, of twenty grams with a value cap of fifty thousand rupees if brought by a gentleman passenger, or forty grams with a value cap of one lakh rupees if brought by a lady passenger.

ANNEXURE–I

(See rule 3, 4 and 6)

 

  • Fire arms.
  • Cartridges of fire arms exceeding 50.
  • Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco exceeding 125 gms.
  • Alcoholic liquor or wines in excess of two litres.
  • Gold or silver in any form other than ornaments.
  • Flat Panel (Liquid Crystal Display/Light-Emitting Diode/ Plasma) television.”

 

PROVISIONS UNDER WHICH PASSENGERS MADE LIABLE.

Section 111. Confiscation of improperly imported goods, etc.—

The following goods brought from a place outside India shall be liable to confiscation:—

 

  • any goods imported by sea or air which are unloaded or attempted to be unloaded at any place other than a customs port or customs airport appointed under clause (a) of section 7 for the unloading of such goods.
  • any goods imported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the import of such goods.
  • any dutiable or prohibited goods brought into any bay, gulf, creek or tidal river for the purpose of being landed at a place other than a customs port.
  • any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force.
  • any dutiable or prohibited goods found concealed in any manner in any conveyance.
  • any dutiable or prohibited goods required to be mentioned under the regulations in an import manifest or import report which are not so mentioned.
  • any dutiable or prohibited goods which are unloaded from a conveyance in contravention of the provisions of section 32, other than goods inadvertently unloaded but included in the record kept under sub-section (2) of section 45.
  • any dutiable or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of section 33 or section 34.
  • any dutiable or prohibited goods found concealed in any manner in any package either before or after the unloading thereof.
  • any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse without the permission of the proper officer or contrary to the terms of such permission.
  • any dutiable or prohibited goods imported by land in respect of which the order permitting clearance of the goods required to be produced under section 109 is not produced or which do not correspond in any material particular with the specification contained therein.
  • any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77.
  • any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54.
  • any dutiable or prohibited goods transisted with or without transhipment or attempted to be so transited in contravention of the provisions of Chapter VIII.
  • any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer 
  • any notified goods in relation to which any provisions of Chapter IVA or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.”

 

 

Section 77  Declaration by owner of baggage.—The owner of any baggage shall, for the purpose of clearing it,  make a declaration of its contents to the proper officer.”

Section 112 Penalty for improper importation of goods, etc. —Any person—

 

  • who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or
  • who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable.
  • in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty ,not exceeding the value of the goods or five thousand rupees, whichever is the greater.
  • in the case of dutiable goods, other than prohibited goods, to a penalty not exceeding the duty sought to be evaded on such goods or five thousand rupees, whichever is the greater;
  • in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof, to a penalty not exceeding the difference between the declared value and the value thereof or five thousand rupees], whichever is the greater.
  • in the case of goods falling both under clauses (i) and (iii), to a penalty 220 not exceeding the value of the goods or the difference between the declared value and the value thereof or five thousand rupees], whichever is the highest.
  • in the case of goods falling both under clauses (ii) and (iii), to a penalty 221 not exceeding the duty sought to be evaded on such goods or the difference between the declared value and the value thereof or five thousand rupees,whichever is the highest.

 

 

NOW QUESTION ARISES WHETHER THERE IS NEED FOR ABSOLUTE CONFISCATION OR NOT?

The issue of absolute confiscation of goods and option of redemption thereof has been subjected to judicial interpretation in the past with rulings of the High Court and Tribunal on the same.

In case of : Commissioner Of Customs … vs Uma Shankar Verma Calcutta High Court:

Para 10

“…..

has held that if the goods are prohibited then the option is with the Customs Authority to confiscate without giving any option to pay fine in lieu thereof but  when the goods are not prohibited then the Customs Authority has no other option but to allow grant of an option to the party to pay a fine in lieu of confiscation.

  ….”

In the case of :Kuber Casting Private Limited v. Commissioner of Commissioner of Customs, Amritsar-( Tribunal-Chandigarh):

Para 5

“….

As the goods impugned are not restricted goods, therefore, they can be released on payment of redemption fine and penalty, the Tribunal held that the redemption fine and penalty imposed on the appellant highly excessive and the goods cannot be held for confiscation on the charge of misdeclaration of Description.

….”

 

CONFISCATION OF GOLD NOT DECLARED

Central board of indirect tax and customs, vide their Letter No.  495/5/92-CUS-VI dated 10.5.93 have instructed that in case of non-declaration of gold even in respect of passengers otherwise eligible to bring gold should be absolutely confiscated.

In Shri Kamlesh Kumar In re 1993(67) ELT 1000, The Government of India in revision, it was held that such an option cannot be claimed as a right. This is because the condition regarding payment of duty in forign exchange is not satisfied (as goods were not declared) and hence these become ‘prohibited goods’. However, if a passenger is otherwise eligible to import gold, the option to pay redemption fine may be given considering all aspects. 

CONFISCATION EVEN IF DECLARATION MADE

In R Karuppan v. R Namachivayam 1998 ElT 214 

Hon’ble Madras High Court (Divisional Bench) , it was held that goods can be confiscated and penalty imposed even if the passenger had voluntarily declared the goods in his baggage.

GENERAL DEFENSE AVAILABLE

Section 2(3):“Section 2(3):includes unaccompanied baggage but does not include motor vehicles.”
Section 2(39):“Section 2(39): “smuggling”, in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113.
Section (33):“Section (33):“prohibited goods” means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported, have been complied with.

[While prohibited and restricted items may sound the same, there is an actual difference – prohibited items must never be sent in the post, while restricted items may be sent in the post, but restrictions will apply.]”

 

Section 125. Option to pay fine in lieu of confiscation

 

  • Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods an option to pay in lieu of confiscation such fine as the said officer thinks fit:

 

Provided that, without prejudice to the provisions of the proviso to subsection (2) of Section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable therein.

 

 

  • Where any fine in lieu of confiscation of goods is imposed under  subsection (1), the owner of such goods or the person referred to in Sub-section (1), shall, in addition, be liable to any duty and charges payable in respect of such goods.”

 

In Collector of Customs, Bombay vs M/s Elephanata Oil and Industries Ltd.

“Hon’ble Supreme Court held that from the perusal of Section 112 and 125 of Customs Act 1962 it is apparent that both operate in different fields, namely, one requires imposition of penalty and other provides for confiscation of improperly imported goods section 111 provides that goods brought from the place outside India are liable to confiscation, discretion is given to the authority to impose penalty . Further Section 125 empowers confiscation of such goods and thereafter , confiscated goods vest in the Central Government. The Section further empowers the authority to give an option to the owner or the person from which goods are seized to pay a fine lieu of such confiscation for return of goods and the fine is also limited up to the market price of the goods. Therefore, levy of fine in lieu of confiscation is in addition to levy of penalty impossible under Section 112.”

CONCLUSION

in our respectful opinion the body of the passenger is not ‘baggage’, gold ornament worn by passengers need not be declared “Section 2(3): “baggage” includes unaccompanied baggage but does  not include motor vehicles.” In vigneswaran Sethuraman v. Union Of India WP(C).No. 6281 of 2014 (I) Hon’ble High Court Of Kerala At Ernakulam stated that

that the body of a passenger is not ‘baggage’ Hence, gold ornaments worn by passengers need not to be declared. Baggage rules do not prohibit a foreign tourist entering into india from wearing a gold chain or other gold jewellery.. In Kartar Singh V. State of Punjab The Hon’ble Supreme Court of India has stated  and held that. “It is the basic principle of legal jurisprudence that an enactment is void for vagueness if its prohibitions are not clearly defined. Vague laws offend several important values. It is insisted or emphasised that laws should give the person of ordinary intelligence a reasonable opportunity to know what is prohibited, so that he may act accordingly. Vague laws may trap the innocent by not providing fair warning. Such a law impermissibly delegates basic policy matters to policemen and also judges for resolution on an ad hoc and subjective basis, with the attendant dangers of arbitrary and discriminatory application. More so uncertain and undefined words deployed inevitably lead citizens to “steer far wider of the unlawful zone….than if the boundaries of the forbidden areas were clearly marked.”. 

 

The Customs Act, 1962 or the Baggage Rules, 2016 do not stipulate that a foreign tourist or Indian Resident entering India cannot wear gold ornaments on his body. The Customs Act, 1962 and the Baggage Rules, 2016 do not provide sufficient warning to foreign tourists or Indian residents entering India that wearing a gold chain is prohibited. The Act and the Rules do not even remotely indicate that a foreign tourist or indian resident entering India cannot wear a gold chain on his person. In other words, foreign tourists entering India are in a boundless sea of uncertainty as to whether it is prohibited or not. As the Customs Act, 1962 and the rules framed thereunder contemplate confiscation and levy of penalty as also prosecution, the State has a duty to specify with a degree of certainty as to what is prohibited and what is not, without leaving it to the foreign tourist to guess what is prohibited and what is not.

 

Customs Law and Procedures

Customs Law and Procedures

Introduction

Customs duty is a tax which the State collects on goods imported into or exported out of the boundaries of a country. Customs duties now form a significant source of revenue for all countries, more so in the case of developing countries like India. loopchain technology to be applied to Import Customs Clearance Procedure for the Korea Customs Service | by ICON Foundation | Hello ICON World | MediumIn India, customs duties are levied on the goods and at the rates specified in the Schedules to the Customs Tariff Act, 1975. The taxable event is import into export from India. Export duties are practically non-existent at present. They are levied occasionally to mop up excess profitability in international price of goods in respect of which domestic prices may be low at given time. But sweep of import duties is very wide, almost universal, barring a few goods like food grains, fertilizer, life saving drugs and equipment etc. Import duties generally consist of the following: 

  1. Basic duty. It may be at the standard rate or, in the case of import from some countries, at the preferential rate.
  2. Additional customs duty equal to central excise duty leviable on like goods produced or manufactured in India. It is commonly referred to as countervailing duty or C.V.D.
  3. Special additional duty of Customs at the rate of 4% in order to provide a level playing field to indigenous goods which have to bear sales tax. This duty is to computed on the aggregate of–
  1. assessable value; 
  2. basic duty of Customs;
  3. surcharge; and
  4. additional duty of Customs leviable under section 3 of the Customs Tariff Act, 1975 (c.v.d.)
  1. Additional duty of Customs at the rate of Re. 1/- per liter on imported motor spirit (petrol) and high speed diesel oil.

Anti-dumping duty/Safeguard duty for import to specified goods with a view to protecting domestic industry from unfair injury.

Import & Export through Courier

In order to regulate the import and export, of light weight goods into and out of the country the Government of India had framed Courier Imports (Clearance) Regulation in 1995 which were revised by framing an up to date Courier Imports and Exports (Clearance) Regulations in 1998. Private companies have been registered as authorised couriers in the International Airports at Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, Ahmedabad and Jaipur by the Customs Commissioner of the respective places.

TYPE OF GOODS THAT CAN BE SENT

 All types of goods can be sent through the courier mode into India and out of India except few articles. The goods which are prohibited for import through courier are:

  1. Animals & parts thereof or plants & parts thereof, 
  2. Perishable goods, 
  3. Publications containing maps showing incorrect boundaries of India,
  4. Gold or silver in any form,
  5. Precious and semi precious stones & Studded jewellery,
  6. Chemicals of chapter 28, 29 & 38 of the first schedule to Customs Tariff Act which need testing

Similarly, the export of the following goods are also restricted:

  1. Goods which are subject to levy of any duty on their export,
  2. Goods proposed to be exported with claim for Draw of Customs duty,
  3. Goods exported under Duty Entitlement Pass Book Schemes or Duty Exemption Scheme or Export Promotion Capital Goods Scheme, and
  4. Goods where the value of consignment is above Rs. 25,000/- and Waiver from the RBI not to bring in Foreign Exchange is not available, 

SAMPLES, GIFTS AND TRADE GOODS 

  1. Document of any form including messages, information or data recorded on papers, cards, photographs which are not subjected to any prohibition or restrictions can be imported and exported. 
  2. Bonafide commercial samples can be imported through courier provided the said samples are being received free of cost (see Import of Samples). Similarly, gifts from persons abroad up to the value of Rs. 5,000/- and all the life saving drugs and equipment which are not chargeable to any duty at present (see Notification 20/99-Cus) can also be sent to India through the courier mode. 
  3. Commercial goods which are dutiable can also be imported through the courier without any restriction of quantity subject to payment of duty by the courier company at the time of clearance of the said goods from the Customs. 

IMPORTANT CLARIFICATIONS

Whether the value of Rs. 5,000/- for the gift or the commercial samples means the value of the goods in India or the country of sender?

The value of Rs. 5,000/- is the export value of the goods excluding locally refundable taxes like VAT in the country from where the goods have been dispatched. In case of gifts and samples up to Rs. 5000/- it does not include freight or courier charges and insurance. However, in case of goods valued above Rs. 5000/- it freight and insurance would be added to calculate the duty payable. The sender may not necessarily be residing in the country from where the goods have been dispatched. A sender in the U.K. can send goods from South Korea to India. The value in South Korea would be taken into consideration.

What types of goods cannot be sent as gift or commercial samples through courier?

 All types of goods which are banned for import under the Foreign Trade (Development and Regulation) Act, 1992 are banned for import into India even as gifts or as commercial samples. The example of such goods are wild animals, wild birds or parts of wild animals and birds, narcotic drugs like opium, marijuana, ivory, arms like revolvers or pistols or other hand guns and ammunitions

 Can a person send jewellery to any manufacturer in India as sample?

 Gold jewellery or studded jewellery including samples thereof is not allowed to be imported by or sent to ordinary persons in India through courier route. However, the units in export processing zones or Export Oriented Units are allowed to import gems and jewellery, including samples thereof, through an authorised courier. However, the jewellery and its samples can be exported by all units through the courier.

 Why is there a prohibition for import of chemicals and perishable goods even of low value?

 It is not convenient to handle perishable goods through normal courier mode. The system of import or export of goods through courier is designed for very fast movement through the Customs. The chemicals imported may require testing of the same to ascertain its identity which would need some time and would also delay the processing of other consignments through courier. Therefore, the import of chemicals have been prohibited through courier route.

Chemicals can be sent through the same courier company who would submit it separately at the Air Cargo Complex for clearance. The Air Cargo Complex is invariably situated beside the Courier Terminal. However, the clearance is likely to take more time.

 Is there any limit of weight and size of the package that can be sent through the courier?

Packages up to 70 Kgs. of weight can be imported to India through courier mode. However, there is no such weight limit for export of goods through courier from India.

Why there is a restriction on goods to be exported with claim for Draw or any duty entitlement pass-book scheme of Export Promotion Capital Goods Scheme?

Under these schemes additional paper work is involved and, therefore, it delays clearance of this packet and in addition clearance of other packages is also delayed. However, these consignments can be cleared through the air-cargo complex by the same courier company. Invariably the air cargo complex and the courier terminal are situated side by side and, therefore, there is no inconvenience to the exporters.

HOW DUTY IS PAID, IF LEVIABLE?

 If the duty is small, the Courier Company makes the payment and collects it from the receiver at the time of delivery of the goods. If the duty assessed is high, they advise the party of the arrival of the goods and the party clears the goods directly from the Customs. The courier can get the goods detained, inform the client and with his consent make the payment of duty.

Machinery parts are sent abroad through couriers for repairs and reconditioning etc. what procedure is to be adopted during export of the said goods.

While sending the goods abroad, proper documents should accompany the package. The invoice may be attested by the Customs and a copy retained to enable Customs to identify the goods at the time of re-import of the said goods. The repairer may be advised to enclose a copy of sender invoice along with their own invoice. The repairer may be advised to clearly mention their repair charges for similar goods in the invoice, even if they have done it free. Along with invoice or on its body list of jobs carried out (fault list) may be given.

If part of the machinery cannot be repaired or replaced then during re-import such machinery has to bear duty as if it is being imported. The invoice should show separately cost of such parts/raw materials to enable proper valuation.

Refer to Notification No. 87/98-Cus (NT) dt. 9.11.98

Import of Gifts

All goods imported into India from abroad is liable to duties of Customs under

Section 12 of the Customs Act and also is liable to all the restrictions under the Foreign Trade (Development & Regulations) Act 1992. However, the Government has exempted gifts received from abroad by persons residing in India from the whole of duties of Customs and from restriction under FT (D&R) Act. At present, import of goods upto the value of Rs. 5,000/- is allowed as gift, duty free. This exemption is allowed only for bona fide gifts imported by air or post. For the purpose of calculation of this value of Rs. 5,000/- the air freight or postal charges paid are not added.

IMPORTANT CLARIFICATIONS

1. The value of Rs. 5,000/- is the value of the goods in the country from where the goods have been dispatched. The sender may not necessarily be residing in the country from where the goods have been dispatched.

2. The import has to be only through Air or through Post Parcel. 3. Any person abroad can send gifts. There is no specific restriction that only relatives can send the goods. Business associated, friends, relatives, companies or acquaintances can also send the gifts to residents in India.

ELEMENTS NECESSARY FOR DRAW UNDER SECTION 74 

The elements necessary to claim drawback are:

  1. The goods on which drawback is claimed must have been previously imported;
  2. Import duty must have been paid on these goods when they were imported;
  3. The goods should be entered for export within two years from the date of payment of duty on their importation (whether provisional or final duty). The period can be further extended to three years by the Commissioner of Customs on sufficient cause being shown.
  4. The goods are identified as the goods imported.
  5. The goods must be capable of being identified as imported goods.
  6. The goods must actually be re-exported to any place outside India.
  7. The market price of such goods must not be less than the amount of drawback claimed.
  8. The amount of drawback should not be less than Rs. 50/- as per Section 76-(1) (c) of the Customs Act. 

PROCEDURE TO CLAIM DRAW UNDER SECTION 74.

Drawback claims under Section 74 of the Customs Act are now being processed manually. To claim drawback under Section 74, the exporter should file the shipping bill under claim for drawback in the prescribed form and after assessment the goods are to be examined by the Customs officers for purposes of physical identification. After shipment, the claim is filed in the department, for sanction of drawback. The pre-receipted drawback payment order has to be forwarded to the drawback department upon which cheque is issued. If the information submitted by the exporter is insufficient to process the claim, a deficiency memo will be issued to the exporter seeking further information or documents to process the claim. On compliance the claims will be processed in the usual manner.

SUPPORTING DOCUMENTS REQUIRED FOR PROCESSING DRAW CLAIM UNDER SECTION 74 

  1. Triplicate copy of the Shipping Bill bearing examination report recorded by the proper officer of the customs at the time of export.
  2. Copy of the Bill of entry or any other prescribed documents against which goods were cleared for importation.
  3. Import invoice.
  4. Evidence of payment of duty paid at the time of importation of goods.
  5. Permission from the Reserve Bank of India for re-exports of goods, wherever necessary.
  6. Export invoice and packing list.
  7. Copy of the Bill of Lading or Airway bill. 
  8. Any other documents as may be specified in the deficiency Memo.

TIME LIMIT UNDER SECTION 74

In order to claim drawback under Section 74 the goods should be entered for export within two years from the date of payment of duty on the importation thereof. Provided that in any particular case the period of two years may on sufficient cause shown be extended by the by the Central Board of Customs and Central Excise by such period as it may deem fit.

The time limit have to be computed from the date of payment of duty up to the date of entry of goods for export under Sec 50 of the Customs Act for export by air or sea, under Section 77 for baggage items and Under Section 83 of the Customs Act for export by post

The claims should be filed in the manner prescribed under Rule 5 of Re-export of Imported Goods(Drawback of Customs Duties) Rules,1995, read with Public Notices issued by the Custom Houses. The time limit for filing the claim is three months from the date of let export order. If the exporter was prevented by sufficient cause from filing the claims within three months, the Asst. Commissioner of Customs can relax the time limit by three months.

The claim for drawback is processed under the following systems:

  1. Manual System
  2. EDI System
  3. By Post

PROCEDURE FOR CLAIMING DRAW UNDER SECTION 75 OF THE CUSTOMS ACT UNDER THE MANUAL SYSTEM: 

For the purpose of claiming drawback, the exporter is required to file a drawback-shipping bill in the prescribed Format as required under Rule 13 along with the necessary declaration. The goods after assessment are examined by the officers posted in the Examination Shed as required for each individual case. The examination report will indicate the nature of goods in terms of drawback schedule for classification and application of correct rate. Samples may have to be drawn for testing by lab in respect of chemicals, synthetic fabrics’ etc as specified from time to time to confirm the declarations in the export documents. The triplicate Copy if the drawback shipping bill which contain the examination report is the claim copy

SUPPORTING DOCUMENTS REQUIRED FOR PROCESSING THE CLAIM. 

  1. Triplicate of the Shipping Bill
  2. Copy of the Bank Certified Invoices.
  3. Copy of the Bill Lading/Airway Bill
  4. Sixtuplicate Copy of AR-4 wherever applicable
  5. Freight and Insurance certificate wherever the contract is CIF / C&F
  6. Copy of the Test report where the goods are required to be tested
  7. Copy of the Brand rate letters where the drawback claim is against the Brand rate
  8. Mate receipt
  9. Copy of the Contract or Letter of credit as the case may be
  10. Modvat Declaration wherever applicable
  11. Any declaration required as per foot note of the Drawback schedule
  12. Worksheet showing the drawback amount claimed
  13. DEEC Book and license copy where applicable.
  14. Transshipment certificate where applicable
  15. Proof of foreign agency commission paid if any
  16. Blank acknowledgement card in duplicate
  17. Pre–receipt for drawback amount on the reverse of Shipping Bill duly signed on the Rs1/- revenue stamp 

The claims are settled and passed by the appraiser if the amount sanctioned is below Rs 1,00,000/- and by the Assistant Commissioner, if the amount of drawback exceeds Rs1.00.000/-. After pre-audit, the cheques are issued to the designated banks for credit to the exporters account or handed over to the authorized representative of the exporter. For further details refer to the Public Notices issued by the concerned Custom Houses/ Central Excise Commissionerate. 

PROCESSING OF DRAW CLAIMS UNDER SECTION 75 OF THE CUSTOMS ACT UNDER THE EDI SYSTEM 

  1. Computerized processing of shipping bills is in vogue at over 19 ports in India. The shipping bills are processed under the Indian Customs EDI systems (ICES).
  2. Under the system, there would be no processing of paper documents except statutory declarations and endorsements until ‘let export’ order stage. Till such time exporters / CHAs are given access to file documents through the Service centre set up in the Custom Houses / Air Cargo complexes.
  3. Processing of drawback claims under the system will be applicable for all exports except in respect of the claims under Section 74 of the Customs Act and those relating to EPZ/100% EOU.
  4. For the excluded categories the export Shipping Bills will be filed manually and processed by AC Drawback, as hitherto. Under the EDI system there is no need for filing separate drawback claims. The shipping bill itself treated as drawback claim.
  5. In the EDI system the exporters are required to open their accounts with the Bank nominated by the Custom Houses/ ACC. This has to be done to enable direct credit of drawback amount to their accounts, obviating the need for issue of cheques.
  6. For export of goods under claim for drawback, the exporters will file S.D.F declaration in Annexure B in lieu of GR –1 FORM. The declaration in Annexure C would also be filed when the export goods are presented at the Export shed for examination and Let export. In addition they should file a declaration if any in the appendices applicable to the goods mentioned in the Public Notices issued by the Customs Houses / ACC for processing Shipping Bills under the EDI system.
  7. The rates of drawback under S.S Nos. are dependent upon conditions mentioned against them in the Drawback Schedule. To enable the EDI system to process the claims correctly exporters are advised to give the correct Sl.No. of relevant appendix applicable to their case. If the relevant declarations are not filed along with the Shipping Bill the system will not process the drawback claims. The exporters are therefore advised to file the declaration along with the Shipping Bills.
  8. After actual export of the goods, the drawback claims will be processed through the system on first come first served basis. The status of Shipping Bills and sanction of drawback claim can be ascertained from the query counter set up at the Service centre. If any query has been raised or deficiency noticed, the same will be shown on the terminal provided there. The exporter or his authorised representative may obtain a printout of the query/deficiency form the Service Centre if he so desires. The claim will come in Que. of the system as soon the reply is entered.
  9. Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand letter is produced to AC Export and is entered in the system. The exporter should specify the S.S No 98.01 for such provisional claim
  10. All the claims sanctioned on a particular day will be enumerated in a scroll and transferred to the Nominated Bank through the system. The Bank will credit the drawback amount in their respective accounts of the exporters on the next day. Bank will send a fortnightly statement to the exporters of such credits made in their accounts.
  11. The steamer agents / Airlines will transfer the EGM electronically to the system so that the physical Export of goods is confirmed. The system will process the claims only on receipt of the EGM. 
  1. PROCEDURE FOR CLAIMING DRAW ON EXPORT BY POST- SECTION 75 OF THE CUSTOMS ACT 

For claiming drawback on goods exported by post, exporter is required to file his claim at the time of booking parcel with the postal authorities in the form prescribed in the Rules. The date of receipt of this form from the postal authorities by the Customs Authorities shall be treated as date of filing claim by the exporter for the purpose of Section 75 A of the Customs Act. Thus drawback is paid to the exporter within three months from the date of receipt of claim from the postal authorities. On receipt of the claim form, intimation is to be given to he exporter. Where claim form is incomplete a deficiency memo is issued within fifteen days of its receipt form the postal authorities. The exporter can resubmit this form after compliance with deficiencies within a period of 30 days. If such a claim is found to be in order, the same is acknowledged and the period of three months for payment of drawback in terms of Section 75 in such cases shall commence form the date of such acknowledgement.

TIME LIMIT UNDER SECTION 75

The claims should be filed in the manner prescribed under Rule 13, read with Public Notices issued by the Custom Houses. The time limit for filing the claim is three months from the date of let export order. If the exporter was prevented by sufficient cause FORM filing the claims within three months, the Asst. Commissioner of Customs can relax the time limit by three months and the Commissioner of Customs can relax the time limit for a period of nine months. Duties Rebated Under Drawback Scheme

Under the drawback scheme, the relief is given from the burden of duty incidence of Customs & Central Excise on basic inputs like raw materials. Components, Intermediates and packing materials used at various stages of production/manufacture. No relief of drawback is extended to duties suffered on capital goods, fuels and consumables used in relation to the manufacture of the export goods. It may also be noted that no relief of Sales Tax or Octroi or any other indirect tax is given by way of drawback. The finished stage of excise duties on the export product is also not reimbursed under this scheme and there are separate provisions for rebate of such finished stage duties under the Central Excises and Salt Act 1944 and the Rules framed thereunder.

Interest Payment

A new Section 75 A has been incorporated in the Customs Act to provide for payment of interest on delayed payment of drawback. Interest at the rate of 15% P.A. is payable to the exporters if the claim is not settled within three months from the date of issue of acknowledgement by the department. Acknowledgement under Rule 13(I) is issued only if the claim is complete in all respect. If the claim is deficient, the department within 15 days from the date of filing the claim will issue a deficiency memo. The exporter is required to comply with the deficiency memo within 30 days from the date of receipt of deficiency memo. The time limit in these cases will be completed after receipt of compliance and issue of acknowledgement card. Similarly, where an exporter has been paid erroneous or excess drawback and fails to repay the same within three months from the date of demand, he is liable to pay interest at the rate of 20% P.A.

Supplementary Chain

If the exporter finds that the amount of drawback paid is less than what he is entitled to, there is a provision for claiming supplementary drawback claims in the prescribed Format Under Rule 15 of the Drawback Rules, 1995. The time limit filing supplementary claim is three months from the date of original settlement.

CONCLUSION

Customs Duty is a tariff or tax imposed on goods when transported across international borders. The purpose of Customs Duty is to protect each country’s economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country.

NEW SOCIAL MEDIA RULES TO CURB MISUSE OF SOCIAL MEDIA

NEW SOCIAL MEDIA RULES TO CURB MISUSE OF SOCIAL MEDIA

Introduction

The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (the “Intermediary Rules”) fundamentally change the way the internet will be experienced in India. Most notably, the Rules now will bring government control rather than regulation over digital news platforms and OTT video content providers. Several requirements under them suffer from unconstitutionality and undermine the free expression and privacy for millions of internet users in India.

On Feb 25, these rules were notified in the official gazette as the “Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021”. For convenience, let’s just call them the Intermediary Rules. The Intermediary Rules have replaced the Information Technology (Intermediaries guidelines) Rules, 2011 (or the 2011 Rules). In this post, we bring a much more in-depth and legal analysis of the Intermediary Rules breaking down the top five changes in each chapter that impact your digital rights. New Social Media Rules LIVE Updates: Facebook Says It Aims To Comply With  The Guidelines

Due Diligence Requirements for Intermediaries

The Rules came into effect on 25 February 2021. However, the provisions pertaining to due diligence requirements for significant social media intermediaries have been given a lead time of three months from the date of notification of the threshold of a significant social media intermediary (i.e. 25 February 2021) to implement the prescribed measures. Non-compliance with the provisions of the Rules may disqualify the intermediary from seeking exemption of liability under the IT Act and the intermediary may be liable to punishment under any law for the time being in force, including the IT Act and the Indian Penal Code 1860.

  1. Furnishing information to the government: The Rules state that intermediaries must provide information for verification of identity or assistance to any lawfully authorised government agency for prevention, detection, investigation and prosecution of offences or for cyber security incidents, no later than 72 hours of receiving a written order.
  2. Preservation of records: The Rules require intermediaries to preserve, maintain, and/or store the following information for 180 days: (a) any information that has been removed or access to which has been disabled under certain provisions of the Rules; and (b) user’s information regarding registration, after cancellation or withdrawal of such registration.
  3. Disabling access: Intermediaries are not permitted to store, host or publish unlawful information which is prohibited under any law for the time being in force. In case such unlawful information is hosted, stored or published, the intermediary must remove or disable access to such information as early as possible, but within 36 hours of receiving a court order or being notified by a government agency.
  4. Removal of/ disabling access to explicit content: The Rules require expeditious action from an intermediary to remove or disable, within 24 hours of complaint, access to any material exposing the private area of any person, material with any nudity or depiction of any sexual act or conduct, or impersonation in an electronic form. In addition, intermediaries must provide a mechanism for receipt of complaints from users to enable them to provide details in relation to such explicit content.
  5. Grievance redressal: Under the Rules, intermediaries must prominently publish on website, mobile application or both- (a) the name and contact details of grievance officer and (b) the complaint mechanism. The grievance officer must acknowledge the complaint within 24 hours and dispose of it within 15 days and provide reasons to the complainant for any action / inaction.
  6. Details to be published: Intermediaries must prominently publish rules and regulations, privacy policy and user agreement on its website, mobile based application or both. The users must be informed about types of information that are ‘objectionable’ which they shall not share, display, upload, etc. In addition to the types of objectionable information prescribed under the 2011 Rules, certain new types of information have been specified under the Rules. Therefore, intermediaries will have to consider revising the existing documents in this regard. Intermediaries must inform users at least once every year about (a) rules and regulations, privacy policy or user agreement and any changes thereunder; and (b) intermediary’s right to terminate user’s access or remove the non-compliant information from its platform in case of non-compliance with the rules and regulations, privacy policy or user agreement.

Other Diligence Requirements for Significant Social Media Intermediaries

  1. Significance threshold: Social media intermediaries with fifty lakh (five million) registered users or more have been classified as significant social media intermediaries and are subject to additional due diligence requirements beyond those prescribed for intermediaries in general. However, the Government may require any other intermediary to also comply with the rules applicable to significant social media intermediaries if services of such intermediary impose a material risk to the sovereignty or integrity of India, security of the State, etc. While in practice this could prove to be more of an enabling provision for the Government, at this initial juncture it appears that even relatively smaller social media platforms, could be brought under the ambit of stricter compliances under the Rules.
  2. Officers and contact address in India: All significant social media intermediaries are required to appoint: 
    1. Chief Compliance Officer; 
    2. Nodal Contact Person; and 
    3. Resident Grievance Officer, 

each of whom are to be employees residing in India. The Rules also necessitate significant social media intermediaries to have a physical contact address in India published on its website or mobile application or both. These mandatory requirements for all significant social media intermediaries, not only has significant implications in terms of setting up infrastructure and deployment of resources and employees in India but may also have significant commercial and tax implications for such intermediaries. However, absence of a mandatory incorporation requirement does leave flexibility for foreign intermediaries who do not have an incorporated entity in India.

  1. Active monitoring: In a departure from the 2011 Rules, significant social media intermediaries shall endeavour to deploy technology-based measures, including automated tools to identify information that depicts rape, child sexual abuse or conduct, or information that has previously been removed. The Rules also require maintenance of appropriate human oversight, and periodic review of such automated tools. The measures deployed are required to take into consideration the interests of free speech and expression, and privacy of users, including interests protected through the appropriate use of technical measures.
  2. Compliance report: Significant social media intermediaries must publish a monthly report containing details of- 
    1. the complaints received; 
    2. action taken; and 
    3. number of links/ information removed or to which access is disabled, 

pursuant to any proactive monitoring by using automated tools or any other relevant information as may be specified.

  1. Identification of first originator of information: Significant social media intermediaries which provide messaging services will be required to enable identification of the first originator of information if required by a court order or an order passed under Section 69 of the IT Act. In case the originator is outside the Indian territory, the first originator in India will have to be identified. The Rules mention that the contents of the message are not required, but the identity of the originator is required to be disclosed.
  2. Voluntary verification: The Rules impose an obligation on significant social media intermediaries to enable users who register for their services from India, or use their services in India, to verify their accounts by using any appropriate mechanism, including the active Indian mobile number of such users, to verify their accounts and to provide a visible mark of verification. However, it is specified that the verification cannot be used for any other purpose unless consented by the user.
  3. Grievance redressal: The grievance redressal mechanism of a significant social media intermediary is required to enable tracking of the grievance/complaint through a ticket number associated with such complaint. The intermediary is required to provide reasons for any action/inaction. The proposed mandatory grievance redressal mechanism may entail considerable overhaul of the existing grievance redressal mechanism.
  4. Removal of/disabling access to information: In case any objectionable information is removed by an intermediary on its own accord, following steps need to be taken – 
    1. ensure that prior to the removal/ disabling access, the user who created, shared, uploaded such content is notified of such removal/ disabled access along with reasons; 
    2. provide adequate and reasonable opportunity to the user to dispute the action and request for reinstatement of such access; and 
    3. resident grievance officer to maintain appropriate oversight over the dispute resolution mechanism.

RULES FOR OTT Platform & Digital Media

  1. The government has called for a grievance redressal system for OTT platforms and digital news media portals as well. The government is also asking OTT platforms and digital news media to self-regulate and wants a mechanism for addressing any grievances.
  2. While films have a censor board, OTT platforms will be required to self-classify their movies and content based on age. The content will have to be classified based on age appropriateness. The government wants the OTT players to classify films based on 13+, 16+ and those for adults and clarified it is not bringing any kind of censorship to these platforms.
  3. There has to be a mechanism of parental lock and ensuring compliance with the same. Platforms like Netflix already have an option for a parental lock.
  4. For publishers of news on digital media, they will be “required to observe Norms of Journalistic Conduct of the Press Council of India and the Programme Code under the Cable Television Networks Regulation Act thereby providing a level playing field between the offline (Print, TV) and digital media,” according to the government.
  5. It also wants a three-level grievance redressal mechanism. This will include self-regulation by the publishers; self-regulation by the self-regulating bodies of the publishers and oversight mechanism.
  6. The government wants digital media to appoint a Grievance Redressal Officer based in India who shall be responsible for the redressal of grievances received by it. The officer shall take decision on every grievance received by it within 15 days.
  7. There may be one or more self-regulatory bodies of publishers. According to the rules, this body “shall be headed by a retired judge of the Supreme Court, a High Court or independent eminent person and have not more than six members.”
  8. The body will have to register with the Ministry of Information and Broadcasting. This body will oversee the adherence by the publisher to the Code of Ethics and address grievances that have not been resolved by the publisher within 15 days.
  9. Further, the Ministry of Information and Broadcasting shall formulate an oversight mechanism. It shall publish a charter for self-regulating bodies, including Codes of Practices and establish an Inter-Departmental Committee for hearing grievances.

Current Scenario

As per May 26, Indian microblogging platform Koo on Saturday said it has met the compliance requirements of the new guidelines for digital platforms.  

  • A Facebook spokesperson noted that the company is working to implement operational processes and aims to comply with the provisions of the IT rules.
  • A Google spokesperson said the company has consistently invested in significant product changes, resources and personnel to ensure that it is combating illegal content in an effective and fair way, and to comply with local laws in the jurisdictions it operates in.

However, As per May, 26 both the companies have not yet accepted the rules laid by the central government.

On May, 26 WhatsApp moved the Delhi high court against the new rules announced in February for digital media companies, saying the requirement for them to adopt features such as traceability for identifying originators of messages violated the right to privacy under the Indian law and the company’s end-to-end encryption policy. It said the company does not believe traceability can be imposed in a way that cannot be spoofed or modified, leading to new ways for people to be framed for things they did not say or do.

Conclusion

The massive growth of digital platforms and social media in India has largely been fuelled by a moderate regulatory framework under the IT Act and 2011 Rules, with the online curated content space being largely unregulated. However, given the growing concerns around the information and content available over social media and content platforms across both, domestic, and foreign owned platforms accessible in India, detailed regulations for digital media from the Government were imminent.

With the digital space and technology constantly evolving world over, the regulatory framework for digital media will also develop further. Keeping this in perspective, it is imperative that stakeholders, policy makers, and Governmental bodies continue to engage in consultations and dialogue, to eventually achieve a regulatory landscape that is effective yet balanced for everyone.

 

Author: Vinay Sachdev

Editor: Adv. Aditya Bhatt & Adv. Chandni Joshi

Consumer Complaint Lodging Important Documents

To provide simple, speedy and inexpensive redressal of consumer disputes, the CPA envisages a 3-tier quasi-judicial machinery at the National, State and District levels.

National Consumer Dispute Redressal Commission, known as National Commission, deals with complaints involving costs and compensation higher than Rs. One Crore.

State Consumer Dispute Redressal Commission, known as State Commission, deals with complaints involving costs and compensation higher than Rs. Twenty Lakh and less than Rs. One Crore.

District Consumer Dispute Redressal Forum, known as District Forum, deals with complaints involving costs and compensation less than Rs. Twenty Lakh.

Consumers can file different types of complaints depending on their specific grievance by visiting the Consumer Court at the district, state or national level along with the documents required for filing the complaint.

Following is a list of documents that the prospective complainants need to carry with them to the Consumer Court at the time of filing the complaint

Cases at District Forums

Consumer Case (Cc)
# Fee For Making Complainant,If Required(In The Name Of Registrar,Ncdrc,New Delhi)
# Complaint With Affidavit
# Supporting Documents In Favour Of The Complaint E.G. Receipt, Voucher Etc.
# Limitations, If Any (2 Years From Cause Of Action)
# Index

Miscellaneous Application (Ma)
# Miscellaneous Application With Affidavit
# Supporting Documents In Favour Of Ma
# Index

Criminal Petition (Cp)
# Index

Interlocutory Application (Ia)
# Complaint With Affidavit
# Supporting Documents In Favour Of The Complaint E.G. Receipt, Voucher Etc.
# Limitations, If Any(2 Years From Cause Of Action)
# Fee For Making Complaint
# Index

Execution Application (Ea)
# Execution Application With Affidavit
# Certified Copy Of Impugned Order(S)
# Limitations, If Any
# Index

Cases At State Disputes Redressal Commissions

Consumer Case (CC)
# Fee For Making Complainant,If Required(In The Name Of Registrar,Ncdrc,New Delhi)
# Complaint With Affidavit
# Supporting Documents In Favour Of The Complaint E.G. Receipt, Voucher Etc.
# Limitations, If Any (2 Years From Cause Of Action)
# Index

Miscellaneous Application (Ma)
# Miscellaneous Application With Affidavit
# Supporting Documents In Favour Of Ma
# Index

Criminal Petition (Cp)
# Index

Interlocutory Application (Ia)
# Complaint With Affidavit
# Supporting Documents In Favour Of The Complaint E.G. Receipt, Voucher Etc.
# Limitations, If Any(2 Years From Cause Of Action)
# Fee For Making Complaint
# Index

Revision Petition (Rp)
# Stay Application With Affidavit,If Required
# Certifeid Copy Of Order Of State Commission
# Revision Petition With Affidavit
# Copy Of Order Of District Forum
# Limitations, If Any(Within 90 Days Of The Receipt Of The Order )
# Supporting Documents In Favour Of Rp
# Index

Transfer Application (Ta)
# Transfer Application With Affidavit
# Index

Execution Application (Ea)
# Execution Application With Affidavit
# Certified Copy Of Impugned Order(S)
# Limitations, If Any
# Index

Review Application (Ra)
# Certified Copy Of Order Of National Commission
# Application For Review With Affidavit
# Supporting Documents In Favour Of Review Application
# Limitations, If Any(Within 30 Days Of The Receipt Of The Order )
# Index

First Appeal (Fa)
# Memo Of Appeal With Affidavit
# Stay Application With Affidavit, If Required
# Certified Copy Of Order Of State Commission
# Bank Drafts (In The Name Of Registrar, Ncdrc, New Delhi)
# Limitations, If Any (Within 30 Days Of The Receipt Of The Order )
# Any Other Documents Required
# Miscellaneous Application With Affidavit
# Supporting Documents In Favour Of Ma
# Index

Caveat Cases (Cv)
# Application
# Copy Of Order Of District Forum

Criminal Appeal (Ca)
# Memo Of Appeal With Affidavit
# Certified Copy Of Order Of District Forum
# Stay Application With Affidavit,If Required
# Any Other Documents Required
# Limitations, If Any
# Fdr, If Required
# Index

Cases At National Consumer Disputes Redressal Commission (NCDRC)

Consumer Case (CC)
# Fee For Making Complainant, f Required (In The Name Of Registrar, Ncdrc New Delhi)
# Index
# Complaint With Affidavit
# Supporting Documents In Favour Of The Complaint E.G. Receipt, Voucher Etc.
# Limitations, If Any (2 Years From Cause Of Action)

Miscellaneous Application (Ma)
# Miscellaneous Application With Affidavit
# Supporting Documents In Favour Of Ma
# Index

Revision Petition (Rp)
# Stay Application With Affidavit, If Required
# Certified Copy Of Order Of State Commission
# Revision Petition With Affidavit
# Copy Of Order Of District Forum
# Limitations, If Any (Within 90 Days Of The Receipt Of The Order )
# Supporting Documents In Favour Of Rp
# Index

Transfer Application (Ta)
# Transfer Application With Affidavit
# Index

Execution Application (Ea)
# Index
# Execution Application With Affidavit
# Certified Copy Of Impugned Order(S)
# Limitations, If Any

Review Application (Ra)
# Certified Copy Of Order Of National Commission
# Application For Review With Affidavit
# Supporting Documents In Favour Of Review Application
# Limitations, If Any(Within 30 Days Of The Receipt Of The Order )
# Index

First Appeal (Fa)
# Memo Of Appeal With Affidavit
# Stay Application With Affidavit,If Required
# Certified Copy Of Order Of State Commission
# Bank Drafts (In The Name Of Registrar,Ncdrc,New Delhi)
# Limitations, If Any (Within 30 Days Of The Receipt Of The Order )
# Index
# Any Other Documents Required
# Miscellaneous Application With Affidavit
# Supporting Documents In Favour Of Ma

Caveat Cases (Cv)
# Application
# Copy Of Order Of District Forum

 

Format of Consumer Protection Complain

BEFORE THE HON’BLE NATIONAL / STATE / DISTRICT CONSUMER DISPUTES REDRESSAL COMMISSION/FORUM AT ( CITY ).

COMPLAINT UNDER CONSUMER PROTECTION ACT, 1986.

 

 

IN THE MATTER OF :

(Name and address of complainant)

……………….. COMPLAINANT

VERSUS

                              (Name and address of the accused)

……………….. OPPOSITE PARTY

INTRODUCTION:

A brief paragraph about the complainant explaining the name, residence address and occupation of the complainant.

A brief paragraph about name, address and occupation of the opposite party.

RESPECTFULLY SHOWETH:

1. Description of the deal and services promised by the opposite parties for the value paid by the complainant.

2. Description of the advertisements given by the opposite parties which attracted the complainant to purchase the commodity and services.
TRANSACTION :

Details of the price of goods and services.

Details of the bill/invoice (bill number and date, item and amount)

Details of payments made by complainant (cheque number/cash, etc.)

NATURE OF COMPLAINT:

(select from list or write as required)

1. Misleading advertisements and false representation.

2. Cheating by giving false promises.

3. Deficiency in after sales service or not abiding by warranty clause.

4. Harassment by the opposite party.

5. Not delivering the goods and services for which payment is made.

6. Charging excess amount.

7. Any other factors that affected the consumer.

OTHER EVIDENCES OF SUPPORT OF COMPLAINT:

Copy of advertisement and catalogue that promised the concerned goods and services.

Copy of bill as evidence of purchase.

Other documents such as agreement copies, bounced cheques, opposite parties’ letters.

Copy of letters sent to the opposite party to request for rectification of fault and settlement of the grievance.

JURISDICTION:

(Select one)

As the total amount involved is more than Rupees 1 crore, the complaint is being filed with the Hon’ble National Consumer Disputes Redressal Commission.

OR

As the total amount involved is more than Rupees 20 lakhs and less than 1 crore, the complaint is being filed with the Hon’ble State Consumer Disputes Redressal Commission.

OR

As the total amount involved is less than Rupees 20 lakhs, the complaint is being filed with the Hon’ble District Consumer Disputes Redressal Forum.

PRAYER:

 

The complainant therefore prays :-

i) relief be granted to the complainant as demanded herein.

ii) that such orders be passed as the Hon’ble Consumer Forum may deem fit in the circumstances of the case.

iii) that the accused should be punished severely so that culprits of similar kind would be afraid to indulge in such criminal activities.

iv) mention any other statement of prayer you wish to state.

 

PLACE :                                                                    Signature

DATED :                                                        NAME OF THE COMPLAINANT
VERIFICATION

I (name of complainant), resident of (residential address) hereby declare that I have not misrepresented any facts nor have tried to hide any information in my above complaint. All the facts mentioned herein are true to the best of my knowledge.

                                                                  Name & signature of the complainant

Please note: The affidavit should be notarized before further copies of complaint set are made for submission.

Arrangement of the complaint papers:

All papers to be kept in paper file in following order:

1. Complaint

2. Affidavit

3. List of documents

4. Documents

5. Vakalatnama

6. Application for injunction (if any)

7. Application for condonation of delay (if any)

 

Page numbers to be written on lower right corner.

 

Deposit the complaint file at the consumer court along with appropriate court fee.