Page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions. Download free sample and get upto 75% off on mrprental. At any warehousing station, the assistant commissioner of customs or deputy commissioner of customs may appoint public warehouses wherein dutiable goods may be deposited. Mukerjees commentary on the customs act, 1962 2 volume set authors. Presumption that incidence of duty has been passed 19 on to the buyer 19b. Buy the customs act,1962 latest bare act as amended by the finance act, 2018 act of 2018 book online at low price in india on.
Full text containing the act, custom act, 1962, with all the sections, schedules, short title, enactment date, and footnotes. The customs act, 1962 52 of 1962 chapter v levy of, and exemption from, customs duties section 12. Arrear recovery manual for central excise, customs and service tax. Section 72 in the customs act, 1962 goods improperly removed from warehouse, etc.
Customs act, 1962, and also has the power to issue notifications from time to time for the purpose of smooth functioning and effective administration of the act. Persons to be searched may require to be taken before gazetted officer of customs or magistrate section 103 power to screen or xray bodies of suspected persons for detecting secreted goods. Mitra on the customs act 1962 is an interesting book to go through. Clerical or arithmetical mistakes in any decision or order passed by the central government, the board or any officer of customs under this act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the central government.
Customs authorities are empowered to investigate offences under the customs act and allied acts and in connection with the investigation, exercise powers conferred under relevant sections of the customs act 1962 and such allied acts. Rates of duty and taxes and determination of 18 origin under trade agreements 18d. Introduction of a legislative amendment bill to amend the customs act, 1962 52 of 1962 with retrospective effect to validate show cause notices issued for demand of customs duty. Download sectionwise summary on custom act 1962 file in. Persons possessing notified goods to intimate the place of storage, etc. The book under notice is a handy volume on the customs act. Buy commercials the customs act, 1962 along with rules nov 2017 book online at best prices in india on. Inclusion of show cause notice issued in relation to subsection 11 of section 28 of the customs act. The customs appeals rules, 1982 chapter i v form 1 form 8 the customs tariff act, 1975 sec. The following table presents an overview of the said chapters and aims at securing the readers understanding of the provisions of the act in a proper perspective.
Download the customs act 1962 by panel of experts pdf online. Customs act 1962 section 28 notice for payment of duties. Section12ofthecustomsact,1962except as provided in this act, or any other law for the time being in force,duties of customs shall be leviedat such rates as may be specified under the customs tariff act, 1975, or any other law for the time being in force,on goods imported into and exported from ind. Criminal, law, bare acts, civil appeals, motor vehicles act, administrative law, compensation. Central board of indirect taxes and customs has launched a revamped and streamlined program to attract investments into india and strengthen make in india through manufacture and other operations under bond scheme, under customs act, 1962. Customs act 1962 indian bare acts india bare act law. The entire gamut of the act is grouped into seventeen chapters. Customs duty is a type of indirect tax levied on goods imported into india as well as on goods exported from india. If the above bounden or their legal representatives a shall observe all the provision of the customs act, 52 of 1962hereinafter called the said act and the rules and. Section 65 of the customs act, 1962 enables conduct of manufacture and other operations in a customs. The customs act, 1962 52 of 1962 chapter ix warehousing section 57.
Be it enacted by parliament in the thirteenth year of. Laws of malaysia act 235 customs act 1967 arrangement of sections art i preliminary 3 2. Customs provisions applicable to central excise section 12 in the central excise act, 1944 the central government may, by notification in the official gazette, declare that any of the provisions of the 1customs act, 1962 52 of 1962 relating to levy of and exemption drawback warehousing, offences and penalties. Reexport of imported goods drawback of customs duties rules 1995. Section 154 in the customs act, 1962 indian kanoon. Power to prohibit importation or exportation of goods. Section wise summary on custom act 1962has been uploaded by for the benefit. No one can deny the importance of customs law and procedure in the present world of. Buy the customs act 1962 by panel of experts pdf online from faculty notes. India includes the territorial waters of india which extend upto 12 nautical miles into the sea to the coast of india. The customs act, 1962 and custom tariff act, 1975 has been extended to the whole of the. Master of a coasting vessel to carry an advice book.
Buy customs act, 1962 book online at low prices in india. The customs act, 1962 national biodiversity authority. Book is knowledge, knowledge is power and book house is power house. Press release central board of indirect taxes and customs has launched a revamped and streamlined program to attract investments into india and strengthen make in india through manufacture and other operations under bond scheme, under customs act, 1962. Index of customs act, 1962 other customs acts chapterssection. Jain book agency, delhi based book store for all your books related needs. Full text containing the act, custom act, 1962, with all the sections, schedules, short title. Appointment of director general, deputy director general and other officers 4. December, 1962 an act to consolidate and amend the law relating to customs. Charging section of customs section 12 of the customs act. Interrogation under customs act 1962 and allied acts. Manufacture under bond under section 65 of the customs act. In this act, unless the context otherwise requires, 1 1 adjudicating authority means any authority competent to pass any order or decision. Custom act, 1962 bare acts law library advocatekhoj.
Taxmanns cracker jurisprudence interpretation and general laws june 2020 examnew syllabus. Be it enacted by parliament in the thirteenth year of the republic of india as follows. The free download file section wise summary on custom act 1962 is in the form of and is very useful for students who are going through ca final exams and would like to cover the area of idt in a detailed manner. Amendment in the customs act, 1962 posted on 21 july 2011. Home professional books indirect tax lawscommentaries. Chapter i preliminary chapter ii officers of customs chapter iii appointment of customs ports, airports,warehousing stations etc. Extract s act or the foreign trade development and regulation act, 1992, act of 22 of 1992. Customs acts 1962, chapterv, levy of and exemption from customs duties. Vessel name and entered in the customs house book as no. Customs act 1962 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy, environmental, family and inheritance, heritage and national importance, immigration law, labor law, customs act 1962 national security, others, procedural and administration, property related, public utilities, shipping laws, tax laws. The rule making power is delegated to the central government while the regulation making power delegated to the central board of excise and customs cbec. Customs act, 1962 and customs tariff act, 1975 are the two limbs of customs law in india which must be read with rules and regulations. Loading and unloading of coastal goods at customs port or coastal port only.
An act to consolidate and amend the law relating to customs. Arrear recovery manual for central excise, customs and. Investment of powers of senior officer of customs by director general 6. Prohibitions on importation and exportation of goods. Establishing an offence depends entirely on effective and meticulous investigation. Detection of illegally imported goods and prevention of the disposal thereof. Recovery of duty under section 72 of the customs act, 1962. Section 28aaa recovery of duties in certain cases customs act, 1962. Interpretation part ii appointment and powers of officers 3. Entrustment of functions of board and customs officers on. The customs act, 1962 52 of 1962 th december, 1962. Buy customs act, 1962 book online at best prices in india on. Section 28 of the customs act, 1962 provides for recovery of any duty which has. Amendment of customs notifications issued under section 25 of customs act, 1962, with reference to finance bill 2003.
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