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Start Free TrialCustoms Act, 1962 Section 114A
Title: Penalty for Short-levy or Non-levy of Duty in Certain Cases
State: Central
Year: 1962
.....any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under sub-section (2) of section 28 shall also be liable to pay a penalty equal to the duty or interest so determined:] 2 [Provided that where such duty or interest, as the case may be, as determined under sub-section (2) of section 28, and the interest payable thereon under section 28AB, is paid within thirty days from the date of the communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty or interest, as the case may be, so determined : Provided further that the benefit of reduced penalty under the first proviso shall be available subject to the condition that the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso : Provided also that where the duty or interest determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 127B
Title: Application for Settlement of Cases
State: Central
Year: 1962
.....anything contained in sub-section (1), where an application was made under sub-section (1) before the 1st day of June, 2007 but an order under sub section (1) of section 127C has not been made before the said date, the applicant shall within a period of thirty days from the 1st day of June, 2007 pay the accepted duty liability failing which his application shall be liable to be rejected.] (2) Where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under section 110, the applicant shall not be entitled to make an application under sub-section (1) before the expiry of one hundred and eighty days from the date of the seizure. (3) Every application made under sub-section (1) shall be accompanied by such fees as may be specified by rules. (4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant. ________________________ 1. Substituted by Act 10 of 2000, section 86, for "as the case may be, or" (w.e.f. 12-5-2000). 2. The following shall be substituted by the Finance Act, 2007, w.e.f. 01.06.2007. "(1) Any importer, exporter or any other person (hereafter referred to as the.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 28AB
Title: Interest on Delayed Payment of Duty in Special Cases
State: Central
Year: 1962
.....or short-paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2), or has paid the duty under sub-section (2B), of section 28, shall, in addition to the duty, be liable to pay interest at such rate not below ten 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, from the first day of the month succeeding the month in which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section (2), or sub-section (2B), of section 28, till the date of payment of such duty : Provided that in such cases where the duty becomes payable consequent to issue of an order, instruction or direction by the Board under section 151A, and such amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 154 B
Title: Publication of Information Respecting Persons in Certain Cases
State: Central
Year: 1962
.....to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as it thinks fit. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 128 or the Appellate Tribunal under section 129A, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation.-In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it".] _________________________ 1. Inserted by the Taxation Laws ( Amendment ) Act, 2006.
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 130
Title: Statement of Case to High Court
State: Central
Year: 1962
.....file, within forty five days of the receipt of the notice, a memorandum of cross objections verified in such manner as may be specified by rules made in this behalf against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the Appellate Tribunal as if it were an application presented within the time specified in subsection (1). 3[(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.] (3) If, on an application made under subsection (1), the Appellate Tribunal refuses to state the case of the ground that no question of law arises, the 1[Commissioner of Customs], or, as the case may be, the other party may, within six months from the date on which he is served with notice of such refusal, apply to the High Court and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 28BA
Title: Provisional Attachment to Protect Revenue in Certain Cases
State: Central
Year: 1962
1[Section 28BA - Provisional attachment to protect revenue in certain cases (1) Where, during the pendency of any proceeding under section 28 or section 28B, the proper officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the Commissioner of Customs, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 28 or sub-section (2) of section 28B, as the case may be, in accordance with the rules made in this behalf under section 142. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1): Provided that the Chief Commissioner of Customs may, for reasons to be recorded in writings extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years: Provided further that where an application for settlement of case under section 127B is made to the Settlement Commission, the period commencing from the.....
View Complete Act List Judgments citing this sectionCustoms 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.
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 139
Title: Presumption as to Documents in Certain Cases
State: Central
Year: 1962
.....in the case of a document executed or attested that it was executed or attested by the person by whom it purports to have been so executed or attested ; ( b) admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence ; ( c) in a case falling under clause ( i) also presume, unless the contrary is proved, the truth of the contents of such document.] 2[Explanation:-- For the purposes of this section "document" includes inventories, photographs and lists certified by a Magistrate under sub-section (1C) of section 110.] ________________________ 1. Substituted by Act 36 of 1973, section 10, for section 139 (w.e.f. 1-9-1973). 2. Inserted by Act 80 of 1985, section 11 (w.e.f. 27-12-1985).
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 26A
Title: Refund of Import Duty in Certain Cases
State: Central
Year: 1962
.....proper officer, in such manner as may be prescribed and within a period not exceeding thirty days from the date on which the proper officer makes an order for the clearance of imported goods for home consumption under section 47: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding three months: Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. (2) An application for refund of duty shall be made before the expiry of six months from the relevant date in such form and in such manner as may be prescribed. Explanation.-- For the purposes of this sub-section, relevant date means,-- (a) in cases where the goods are exported out of India, the date on which the proper officer makes an order permitting clearance and loading of goods for exportation under section 51; (b) in cases where the title to the goods is relinquished, the date of such relinquishment; (c) in cases where the goods are destroyed or rendered commercially valueless,.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 127L
Title: Bar on Subsequent Application for Settlement in Certain Cases
State: Central
Year: 1962
1[(1)] 2[Where, 4[***]], (i) an order of settlement passed under sub-section (7) of section 127C 5[as it stood immediately before the commencement of section 102 of the Finance Act, 2007 or sub-section (5) of section 127C] provides for the imposition of a penalty on the applicant under section 127B for settlement, on the ground of concealment of particulars of his duty liability; or (ii) after the passing of an order of settlement under said sub-section (7) 5[as it stood immediately before the commencement of section 102 of the Finance Act, 2007 or sub-section (5) of section 127C]in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (iii) the case of such person is sent back to the proper officer by the Settlement Commission under section 127-I, then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter. 6[***] ______________________________________ 1. Section 127L renumbered as sub-section (1) by the Finance Act, 2007. 2. Substituted the words "Where" by the Finance Act, 2007. 3. Shall be inserted by the Finance Act, 2007, w.e.f. 01.06.2007. 4. Omitted.....
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