CUSTOMS ACT 1962 PDF

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(1) This Act may be called the Customs Act, 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may. Index of Customs Act, Other Customs Acts. Chapters/Sections. Related rules, regulations, notifications. Chapter - I. Preliminary. Section 1. Short title, extent. called the Customs Act, (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government *1 may, by notification in the.


Customs Act 1962 Pdf

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"agent", in relation to the Master or owner of an aircraft or ship, includes any person who notifies the Commissioner in writing that he intends to act as. Circular on Deputation -Willingness for the Posts of Administrative Officer, Inspector, Personal Secretary (P.S.) & Tax Assistant in the Zonal Campus of National. (1) This Act may be called the Customs Act, (2) It extends to the whole of India. (3) It shall come into force on such date1 as the Central Government may.

Union of India7 import of goods will commence when they cross the territorial water, but continues and is completed 7 ELT SC 11 when they become part of the mass of the goods within the country, the taxable event being reached at the time when the goods reach the custom barrier and the bill of entry for home consumption is filed.

Further in Kiran Shipping Mills v Collector of Customs8 warehouse goods, the customs barrier would be crossed when they are sought to be taken out of customs and brought to the mass of country.

Also in Union of India v. Hence import takes place when the goods are cleared from the warehouse. Every passenger entering India has to pass through a 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.

For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted i Green Channel for passengers not having any dutiable goods. No duty on pilfered goods. If any imported goods are pilfered goods after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposited in warehouse, such importer shall not be liable to pay the duty leviable on such goods.

However, where such goods are restored to the importer after pilferage, the importer becomes liable to duty. Conditions to be satisfied for the exemption on duty: 1. The imported goods should have been pilfered 2.

The pilfered should have occurred after the goods are unloaded, but before the proper officer makes the order of clearance for the home consumption or for the deposit into warehouse. The pilfered goods should not have restored back to the importer. Circumstance in which pilfered can be claimed: In order to claim pilfered the following conditions should exist: 1. There should be evidence for tempering with package 2. There should be blank space for the articles in the package and 3.

Missing articles should be unit articles. However, in some circumstances, it may so happen that the pilferage may be observed only at the time of removal of goods by the importer.

In such case, the order for clearance, or the case may be, for bonding would already have passed. Therefore the importer has to ask for the service either by steamer agent or by the insurance surveyor and the report issue by them would form the basis of claiming remission.

As in such circumstances, the duty would already have been paid.

The remissions allowed in the form of refund. Merit considerations: 1. If the goods are pilfered after the order of clearance is made but before the goods are actually cleared, duty is leviable 2.

Section 13 deals with only pilferage.

Provision of section 13 would not apply if it can be shown that pilferage took place prior to the unloading of goods. In Bharat Earth Movers Ltd v Commissioner of Customs,13 in case of pilferage only section 13 applies and claim of refund under section 23 is not permissible.

Section 13 applies to the goods which are under the custody of custodian under section The goods, even though the custodian appointed by the collected by the collector, are held by him for the purpose of custom formalities.

Section 13 and Section 45 are independent provisions. It is important to note that port trust authority is the custodian of imported goods. Section 13 enables the Government to collect duty on the goods which are pilfered goods from importer.

Thus Section 45 enables the Government to collect the tax from the custodians of cargo.

Under section 42 of the Port Trust Act, the Board has got power to take the different services from any other authority or other person. Also section 43 of the Port Trust Act, provides that Board will not be liable for the destruction or loss of goods if no such receipt is provided by the Board. According to section 45 of the Custom Act, the person having custody of goods is made liable to pay duty for the pilferage of goods.

Thus, the imported goods unloaded in a customs area of the Port Trust came to their possession not as an approved person under the Customs Act, It will not be possible to hold that the Port Trust is an approved person or can be notified as an approved person.

The person referred to in section 45 1 of the Custom Act, , thereof can only be the person approved by the Commissioner of Customs. It excludes a body of persons who by virtue of a law for the time being in force is entrusted with the custody of goods by incorporation of law under another enactment, i.

Thus the liability to pay duty is on the importer of the goods. So long as the goods are in the customs area, the goods shall remain in the custody of such person as may be approved by the Collector of Customs.

Thus it can be said that any imported goods are pilfered. Hence, under section 13 of customs Act, the importer need not to pay customs duty on pilfered goods but port thrust authority or export authority have to such custom duty. As per section 13 of customs Act, , if any goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods.

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Customs act 1. Dutiable goods. We shall treat them in greater detail in our session on Valuation. End session 1 When PA is finalised, for Home consumption clearance-difference is paid or refunded. For Wh goods, importer executes bond covering twice the difference If found short again , notice for difference to be issued..

OW demand for the differential. If goods not cleared within 30 days of unloading or such time as allowed by proper officer, or relinquished, custodian can sell them off under permission of proper officer with intimation to importer. Allowed WO duty against Bill of Transhipment.

(Act No.52 1962)

Chapter IX: Power to examine persons. Power to summon persons to give evidence and produce documents. Power to search premises. Power to stop and search conveyances.

Changes in Customs Act, 1962 – Proposed in Finance Bill, 2017

Power to inspect. Samples of the imported cargo were drawn for chemical analysis. A show cause notice was issued to the appellant and the same was confirmed.

Appeal was filed before the Tribunal. The Tribunal held that denial of cross examination of the chemical examiner whose reports are only evidences with the Revenue for re-classification of goods is right. It is settled proposition of law that chemical examiner can give opinion 9on chemical nature of goods tested and not on classification of goods.

Indian Customs Acts 1962

No enquiry was made with the supplier of the goods. There is no case that the appellant provided fake or forged documents deliberately giving a wrong description. There is no evidence that goods of refined category fall under Heading The Tribunal held that the goods are rightly classifiable under Heading The Supreme Court allowed the appeal filed by the Revenue.

The appellants classified the gold medals under the heading 12 00 and silver under 92 90 and claimed the benefit of Notification No. Revenue was of the view that the medals were classifiable under Heading 00 The Department rejected the demand of the appellants and confirmed the demand.

HSN explanations notes being a safe guide for classification, considering the note to Heading the medals cannot be said to items of numismatic interest because they were freshly minted against orders and they were not exclusive, but could be minted as per the demand. Marketing gimmick adopted therefore would not make it an item of numismatic interest and so, the goods could not be classified under Heading t.

Further the exemption in Notification No. Therefore the instant petition challenging the show cause notice issued questioning classification of coal by the petitioner was rejected by the High Court.

The High Court further held that when several questions of fact as well as law would arise i. Further as statute provides mechanism for adjudication of disputes and as petitioner neither contended nor established any inherent lack of jurisdiction or gross violation of principles of Natural Justice on part of Adjudicating Authority. The machine in question is capable of developing photo films and also capable of digital printing service and digital data processing service and in the same manner as the film process operation.

The Revenue wants to classify the same under Chapter 84 of the Tariff which covers automatic data processing machines and units thereof. The appellant before the Adjudicating Authority also claims the classification under Heading of the Tariff which covers the apparatus and equipment for photographic films. Therefore the goods are classifiable under Heading of of Customs Tariff. The Tribunal set aside the impugned order and allowed the appeal.Research Methodology The exemption to the levy either on grounds of morality or equity or as a result of the discretionary power vested in the government as a tool for planning tax structure and control of economic growth of the country.

Entry inwards or arrival of the goods in case of sea cargo or air cargo is captured in As is evident from the foregoing, for clearances at ICDs, date of arrival of cargo is critical for determining late charges.

It is also defined as tax imposed by the government on the import of items goods. Equitability requires charging of duty at the same level if the circumstances of importation are similar. In such case, the order for clearance, or the case may be, for bonding would already have passed.

Relevant judgment regarding the determination of taxable event the main test of deterring the table event is the happening of event on which charges is affixed: The SC observed in the case of Garden Silk Mills v.

The Supreme Court felt that it would have been more appropriate for the Tribunal to look into the aforesaid Chapter entries as a whole and then come to a definite conclusion, in the light of the definition of the goods involved as to which the most appropriate entry under which they fall. The taxes can be divided into two forms: Direct Tax and Indirect Tax.

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