Bare Act Search Results

Customs Act, 1962 Section 59

Title: Warehousing Bond

State: Central

Year: 1962

.....execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods -- ( a) to observe all the provisions of this Act and the rules and regulations in respect of such goods; ( b) to pay on or before a date specified in a notice of demand,- ( i) all duties, and interest, if any, payable under sub-section (2) of section 61; ( ii) rent and charges claimable on account of such goods under this Act, together with interest on the same from the date so specified3[ at such rate not below eighteen per cent and not exceeding thirty-six per cent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette]; and ( c) to discharge all penalties incurred for violation of the provisions of this Act and the rules and regulations in respect of such goods.] (2) For the purposes of sub-section (1), the4[ Assistant Commissioner of Customs or Deputy Commissioner of Customs] may permit an importer to enter into a general bond in such amount as the4[Assistant Commissioner of Customs or Deputy Commissioner of Customs ] may approve in respect of the warehousing of goods to be imported by him within a specified.....

Customs Act, 1962 Section 143

Title: Power to Allow Import or Export on Execution of Bonds in Certain Cases

State: Central

Year: 1962

.....that person shall not be liable to any penalty provided in this Act or, as the case may be, in such other law for the contravention of the provisions thereof relating to the doing of that thing. (3) If the thing is not done within the time specified in the bond, the1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall, without prejudice to any other action that may be taken under this Act or any other law for the time being in force, be entitled to proceed upon the bond in accordance with law. _____________________ 1. Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).

Customs Act, 1962 Section 127I

Title: Power of Settlement Commission to Send a Case Back to the Proper Officer

State: Central

Year: 1962

.....the Settlement Commission in the proceedings before it, send the case back to the proper officer who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 127B had been made. (2) For the purpose of sub-section (1), the proper officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such proper officer or held or recorded by him in the course of the proceedings before him. (3) For the purposes of the time limit under section 28 and for the purposes of interest under section 28AA, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under section 127B and ending with the date of receipt by the officer of customs of the order of the Settlement Commission sending the case back to the officer of customs shall be excluded.

Extradition Act, 1962 Section 25

Title: Release of Persons Arrested on Bail

State: Central

Year: 1962

In the case of a person who is a fugitive criminal arrested or detained under this Act, the provisions of1[the Code of Criminal Procedure, 1973 (2 of 1974)], relating to bail shall apply in the same manner as they would apply if such person were accused of committing in India the offence of which he is accused or has been convicted and in relation to such bail, the Magistrate before whom the fugitive criminal is brought shall have, as far as may be, the same powers and jurisdiction as a Court of Session under that Code. ________________________ 1. Substituted by Act 66 of 1993, Section 3 (w.e.f. 18th December, 1993).

Customs Act, 1962 Section 73

Title: Cancellation and Return of Warehousing Bond

State: Central

Year: 1962

When the whole of the goods covered by any bond executed under1[ section 592[***]] have been cleared for home consumption or exported or are otherwise duly accounted for, and when all amounts due on account of such goods have been paid, the proper officer shall cancel the bond as discharged in full, and shall on demand deliver it, so cancelled, to the person who has executed or is entitled to receive it. ______________________ 1. Substituted by Act 55 of 1991, section 9, for "section 59" (w.e.f. 23-12-1991). 2. The words, figures and letter "or section 59A" omitted by Act 32 of 1994, section 60 (w.e.f. 13-5-1994).

Customs Act, 1962 Complete Act

State: Central

Year: 1962

CUSTOMS ACT, 1962 CUSTOMS ACT, 1962 [Act No. 52 of Year 1962 dated 13th. December, 1962 An Act to consolidate and amend the law relating to customs Be it enacted by Parliament in the Thirteenth Year of the Republic of India as follows: - CHAPTER I PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Customs Act, 1962. 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires- 3[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal; (1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (1B) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129;] (2) "assessment" includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil; (3) "baggage" includes unaccompanied baggage but does not.....

Customs Act, 1962 Chapter 9

Title: Warehousing

State: Central

Year: 1962

.....(1 of 1944)10 .] ___________________ 1. Substituted by Act 32 of 1994, section 60, for section 61 (w.e.f. 13-5-1994). 2. Word "and" omitted by Act 32 of 2003, section 113 (w.e.f. 14-5-2003). 3. Inserted by Act 32 of 2003, section 113 (w.e.f. 14.05.2003). 4. Substituted by Act 20 of 2002, section 124, for clause (i) (w.e.f. 11-5-2002). 5. Substituted by Act 32 of 2003, section 113, for "clause (a) or clause (b)" (w.e.f. 14-5-2003). 6. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995). 7. Substituted by Act 27 of 1999, section 107, for certain words (w.e.f. 11-5-1999). 8. Substituted by Act 32 of 2003, section 113, for "sub-clause (a)" (w.e.f. 14-5-2003). 9. Substituted by Act 32 of 2003, section 113, for "thirty days" (w.e.f. 14-5-2003). 10. Now the Central Excise Act, 1944 (1 of 1944). Section 62 - Control over warehoused goods (1) All warehoused goods shall be subject to the control of the proper officer. (2) No person shall enter a warehouse or remove any goods therefrom without the permission of the proper officer. (3) The proper officer may cause any warehouse to be locked with the lock of the Customs.....

Customs Act, 1962 Complete Act

Title: Customs Act, 1962

State: Central

Year: 1962

.....goods Section11E - Persons possessing notified goods to maintain accounts Section11F - Sale, etc., of notified goods to be evidenced by vouchers Section11G - Sections 11C, 11E and 11F not to apply to goods in personal use Chapter4B - PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS Section11H - Definitions Section11I - Power of Central Government to specify goods Section11J - Persons possessing specified goods to intimate the place of storage, etc Section11K - Transport of specified goods to be covered by vouchers Section11L - Persons possessing specified goods to maintain accounts Section11M - Steps to be taken by person selling or transferring any specified goods Chapter4C - POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB Section11N - Power to exempt Chapter 5 Section12 - Dutiable goods Section13 - Duty on pilfered goods Section14 - Valuation of goods for purposes of assessment Section15 - Date for determination of rate of duty and tariff valuation of imported goods Section16 - Date for determination of rate of duty and tariff valuation of export goods Section17 - Assessment of duty Section18 - Provisional assessment of duty Section19 -.....

Customs Act, 1962 Chapter 17

Title: Miscellaneous

State: Central

Year: 1962

.....shall have effect in relation to his right to appear before an officer of customs or the Appellate Tribunal as it has in relation to his right to practise as a legal practitioner ; ( b) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this Act by such authority as may be specified by rules made in this behalf, that authority may direct that he shall thenceforth be disqualified to represent any person under sub-section (1). (6) Any order or direction under clause ( b) of sub-section (4) or clause ( b) of sub-section (5) shall be subject to the following conditions, namely :- ( a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard ; ( b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled ; and ( c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.] _______________________ 1......

Customs Act, 1962 Chapter 10

Title: Drawback

State: Central

Year: 1962

....."and exported to any place outside India" (w.e.f. 13-5-1983). 3. Inserted by Act 80 of 1985, section 7 (w.e.f. 27-12-1985). 4. Substituted by Act 22 of 1995, section 61 for "manufacture of such goods" (w.e.f. 26-5-1995). 5. Inserted by Act 49 of 1991, section 120 (w.e.f. 27-12-1991). 6. Substituted by Act 20 of 2002, section 125, for "Foreign Exchange Regulation Act, 1973 (46 of 1973)" (w.e.f. 11-5-2002). 7. Inserted by Act 25 of 1978, section 10 (w.e.f. 1-7-1978). 8. Substituted by Act 22 of 1995, section 61, for clause (a) (w.e.f. 26-5-1995). 9. Inserted by Act 22 of 1995, section 61 (w.e.f. 26-5-1995). 10. Substituted by Act 22 of 1995, section 61, for "manufacturer" (w.e.f. 26-5-1995). 11.Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999). Section 75A - Interest on drawback 1[75A. Interest on drawback (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a2[period of3[ one month]] from the date of filing a claim for payment of such drawback, there.....