Bare Act Search Results
Home Bare Acts Phrase: custom Page 1 of about 2,764 results (0.014 seconds)Customs Act, 1962 Chapter 5
Title: Levy Of, and Exemption From, Customs Duties
State: Central
Year: 1962
.....or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this Act, be re-assessed to duty. 1[(5) Where any assessment done under sub-section (2) is contrary to the claim of the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification therefor under this Act, and in cases other than those where the importer or the exporter, as the case may be, confirms his acceptance of the said assessment in writing, the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be.] _________________________ 1. Inserted by the Taxation Laws ( Amendment ) Act, 2006. Section 18 - Provisional assessment of duty (1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46 -- ( a) where the proper officer is satisfied that an importer or exporter is unable to produce any document or furnish any information necessary for the assessment of duty.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Chapter 2
Title: Officers of Customs
State: Central
Year: 1962
..... ( f) such other class of officers of customs as may be appointed for the purposes of this Act. ] ________________________ 1. Substituted by Act 22 of 1995, section 52, for section 3 (w.e.f. 26-5-1995). 2. Inserted by Act, 27 of 1999, section 101 (w.e.f. 11-5-1999). Section 4 - Appointment of officers of customs 1[Appointment of officers of customs (1) The2[ Board] may appoint such persons as it thinks fit to be officers of customs. (2) Without prejudice to the provisions of sub-section (1), the3[ Board may authorise a Chief Commissioner of Customs or, a Commissioner of Customs or] a4[ Joint or Assistant Commissioner of Customs or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs.] ________________________ 1. Substituted by Act 22 of 1995, section 52, for section 4 (w.e.f. 26-5-1995). 2. Substituted by Act 20 of 2002, section 117, for "Central Government" (w.e.f. 11-5-2002). 3. Substituted by Act 20 of 2002, section 117, for "Central Government may authorise the Board" (w.e.f. 11-5-2002). 4. Substituted by Act 27 of 1999, section 100, for "Deputy or.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 129D
Title: Power of Board Commissioner of Customs to Pass Certain Orders
State: Central
Year: 1962
..... 3. Inserted by Act 14 of 2001, section 111 (w.e.f. 11-5-2001). 4. Inserted by Act 62 of 1986, section 34. 5. Substituted by the Finance Act, 2005, section 71, for "Board". 6. Substituted by Act 22 of 1995, section 50, for "Collector (Appeals)" (w.e.f. 26-5-1995). 7. Substituted by Act 20 of 2002, section 128, for sub-section (3) (w.e.f. 11-5-2002). 8. Inserted by Act 29 of 1998, section 4 (w.e.f. 1-7-1988). 9. Substituted for "such authority" by the Taxation Laws (Amendment ) Act, 2006. 10. Substituted by the Finance Act, 2007. Prior to substitution, it read as under:- "7 (3) The 5[ Committee of Chief Commissioners of Customs] or the Commissioners of Customs, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority." 11. Substituted the words " three months" by the Finance Act, 2007. 12. Inserted by the Finance Act, 2008. 13. Substituted by the Finance Act, 2008 for the following :- "10[(3) The Committee of Chief Commissioners of Customs or Commissioner of.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Chapter 3
Title: Appointment of Customs Ports, Airports, Warehousing Stations, Etc
State: Central
Year: 1962
.....rescinded or superseded under the provisions of thissection.] ________________________ 1.Section 7 renumbered as sub-section (1) thereof by Act 32 of 2003, section 105(w.e.f. 14-5-2003). 2.Inserted by Act 11 of 1983, section 47 (w.e.f. 13-5-1983). 3.Inserted by Act 32 of 2003, section 105 (w.e.f. 14-5-2003). Section 8 - Power to approve landing places and specify limits of customs area The1[ Commissioner of Customs may -- ( a) approve proper places in any customs port or customs airport or coastal port for the unloading and loading of goods or for any class of goods; ( b) specify the limits of any customs area. ________________________ 1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995). Section 9 - Power to declare places to be warehousing stations The Board may, by notification in the Official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed. Section 10 - Appointment of boarding stations The1[Commissioner of Customs] may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 4
Title: Appointment of Officers of Customs
State: Central
Year: 1962
1[Appointment of officers of customs (1) The2[ Board] may appoint such persons as it thinks fit to be officers of customs. (2) Without prejudice to the provisions of sub-section (1), the3[ Board may authorise a Chief Commissioner of Customs or, a Commissioner of Customs or] a4[ Joint or Assistant Commissioner of Customs or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs.] ________________________ 1. Substituted by Act 22 of 1995, section 52, for section 4 (w.e.f. 26-5-1995). 2. Substituted by Act 20 of 2002, section 117, for "Central Government" (w.e.f. 11-5-2002). 3. Substituted by Act 20 of 2002, section 117, for "Central Government may authorise the Board" (w.e.f. 11-5-2002). 4. Substituted by Act 27 of 1999, section 100, for "Deputy or Assistant Commissioner of Customs" (w.e.f. 11-5-1999).
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 3
Title: Classes of Officers of Customs
State: Central
Year: 1962
1[3. Classes of officers of customs There shall be the following classes of officers of customs, namely: -- ( a) Chief Commissioners of Customs; ( b) Commissioners of Customs; ( c) Commissioners of Customs (Appeals); 2[( cc) Joint Commissioners of Customs;] ( d) Deputy Commissioners of Customs; ( e) Assistant Commissioners of Customs; and ( f) such other class of officers of customs as may be appointed for the purposes of this Act. ] ________________________ 1. Substituted by Act 22 of 1995, section 52, for section 3 (w.e.f. 26-5-1995). 2. Inserted by Act, 27 of 1999, section 101 (w.e.f. 11-5-1999).
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 129DA
Title: Powers of Revision of Board or Commissioner of Customs in Certain Cases
State: Central
Year: 1962
.....has passed any decision or order not being a decision or order passed under sub-section (2) of this section of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit. (2) The2[Commissioner of Customs] may, of his own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit. (3) (a) No decision or order under this section shall be made so as to prejudicially affect any person unless such person is given a reasonable opportunity of making representation and if, he so desires, of being heard in his defence. (b) Where the Board or, as the case may be, the2[Commissioner of Customs] is of the opinion that any duty has not been levied or has been.....
View Complete Act List Judgments citing this sectionCustoms and Excise Revenues Appellate Tribunal Act, 1986 [Repealed] Repealing Act 1
Title: Custom and Central Excise Laws (Repeal) Act, 2004 (25 of 2004)
State: Central
Year: 1986
.....Act, 2004. 2. Repeal of certain enactments The enactments specified in the Schedule are hereby repealed. 3. Savings (1) The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceedings in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing; nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed; nor shall the repeal by this Act of any enactment revive or restore any jurisdiction, office, custom, liability,.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 102
Title: Persons to Be Searched May Require to Be Taken Before Gazetted Officer of Customs or Magistrate
State: Central
Year: 1962
(1) When any officer of customs is about to search any person under the provisions of section 100 or section 101, the officer of customs shall, if such person so requires, take him without unnecessary delay to the nearest gazetted officer of customs or magistrate. (2) If such requisition is made, the officer of customs may detain the person making it until he can bring him before the gazetted officer of customs or the magistrate. (3) The gazetted officer of customs or the magistrate before whom any such person is brought shall, if he sees no reasonable ground for search, forthwith discharge the person but otherwise shall direct that search be made. (4) Before making a search under the provisions of section 100 or section 101, the officer of customs shall call upon two or more persons to attend and witness the search and may issue an order in writing to them or any of them so to do; and the search shall be made in the presence of such persons and a list of all things seized in the course of such search shall be prepared by such officer or other person and signed by such witnesses. (5) No female shall be searched by any one excepting a female.
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Section 151A
Title: Instructions to Officers of Customs
State: Central
Year: 1962
1[151A. Instructions to officers of customs The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board : Provided that no such orders, instructions or directions shall be issued- ( a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or ( b) so as to interfere with discretion of the Commissioner of Customs (Appeals) in the exercise of his appellate functions.] _____________________ 1. Inserted by Act 80 of 1995, section 12 (w.e.f. 27-12-1985).
View Complete Act List Judgments citing this section- << Prev.
- Next >>