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The Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation Act, 1962 Complete Act

State: Orissa

Year: 1962

.....of the Orissa Gazette, dated the 18th September 1962] AN ACT TO VALIDATE THE ORISSA TAXATION (ON GOODS CARRIED BY ROADS OR INLAND WATER-WAYS) ACT, 1959 Orissa Act 7 of 1959. WHEREAS the Orissa Taxation (on Goods carried by Roads or Inland Water-ways) Act, 1959, had been enacted without obtaining the previous sanction of the president of India as required under the provisions of Part XIII of the Constitution of India; AND WHEREAS in view of the recent decision of the Supreme Court, doubts have arisen regarding the validity of the said Act as amended from time to time and of the actions taken thereunder; AND WHEREAS fit is expedient that all such doubts be removed by validating the enactment of the said law as amended from time to time and the actions taken thereunder; AND WHEREAS previous sanction of the President of India has been obtained under the proviso to Article 304 (b) of the Constitution of India; It is hereby enacted by the Legislature of the State of Orissa in the Thirteenth Year of the Republic of India as follows:- Short title and extent. 1 . (1) This Act may be called the Orissa Taxation (on Goods carried by Roads or Inland Water-ways).....

Customs Act, 1962 Chapter 14

Title: Confiscation of Goods and Conveyances and Imposition of Penalties

State: Central

Year: 1962

..... Section 112 - Penalty for improper importation of goods, etc Any person, -- ( a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or ( b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable, -- ( i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty1[not exceeding the value of the goods or five thousand rupees], whichever is the greater; ( ii) in the case of dutiable goods, other than prohibited goods, to a penalty1[not exceeding the duty sought to be evaded on such goods or five thousand rupees], whichever is the greater; 2[( iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77.....

Customs Act, 1962 Chapter 6

Title: Provisions Relating to Conveyances Carrying Imported or Exported Goods

State: Central

Year: 1962

.....no fraudulent intention, he may permit such manifest or report to be amended or supplemented. ____________________ 1. Omitted by Finance (No.2) Act, 2004, section 66. Prior to omission it stood as "Provided that if the agent of the person-in-charge of the conveyance furnishes such security as the proper officer deems sufficient for duly delivering within seven days from the date of departure of the conveyance the export manifest or the export report, as the case may be, the proper officer may (subject to such rules as the Central Government may make in this behalf) accept such manifest or report within the aforesaid period". Section 42 - No conveyance to leave without written order (1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer. (2) No such order shall be given until- ( a) the person-in-charge of the conveyance has answered the questions put to him under section 38; ( b) the provisions of section 41 have been complied with; ( c) the.....

Customs Act, 1962 Chapter 7

Title: Clearance of Imported Goods and Export Goods

State: Central

Year: 1962

.....the whole or part of any interest payable under this section.] ________________________ 1. Section 47 re-numbered as sub-section (1) of that section by Act 55 of 1991, section 3 (w.e.f. 23-12-1991). 2. Inserted by Act 55 of 1991, section 3 (w.e.f. 23-12-1991). 3. Substituted by Act 27 of 1999, section 105, for "within seven days" (w.e.f. 11-5-1999). 4. Substituted by Act 20 of 2002, section 123, for "two days" (w.e.f. 11-5-2002). 5. Substituted by Act 10 of 2000, section 83, for certain words (w.e.f. 12-5-2000). 6. Substituted by Act 20 of 2002, section 123, for "eighteen per cent." (w.e.f. 11-5-2002). 7. Inserted by Act 22 of 1995, section 59 (w.e.f. 26-5-1995). Section 48 - Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped1[within2[thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the.....

Customs Act, 1962 Chapter 12

Title: Provisions Relating to Coastal Goods and Vessels Carrying Coastal Goods

State: Central

Year: 1962

.....the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1). Section 95 - Master of a coastal vessel to carry an advice book (1) The master of everyvessel carrying coastal goods shall be supplied by the Customs authorities witha book to be called the "advice book". (2) The proper officer ateach port of call by such vessel shall make such entries in the advice book ashe deems fit, relating to the goods loaded on the vessel at that port. (3) The master of every suchvessel shall carry the advice book on board the vessel and shall on arrival ateach port of call deliver it to the proper officer at that port for hisinspection. Section 96 - Loading and unloading of coastal goods at customs port or coastal port only No coastal goods shall be loaded on, or unloaded from, any vessel at any port other than a customs port or a coastal port appointed under section 7 for the loading or unloading of such goods. Section 97 - No coasting vessel to leave without written order (1) The master of a vessel which has brought or loaded any coastal goods at a customs or coastal port shall.....

Customs Act, 1962 Chapter 8

Title: Goods in Transit

State: Central

Year: 1962

.....section 53 or transhipped under section 54.-- Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their arrival at such station, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods. ] ________________________ 1. Substituted by Act 21 of 1998, section 101, for section 55 (w.e.f. 1-8-1998). Section 56 - Transport of certain classes of goods subject to prescribed conditions Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination.

Customs Act, 1962 Section 61

Title: Period for Which Goods May Remain Warehoused

State: Central

Year: 1962

.....in respect of which no interest shall be charged under this section. Explanation.-For the purposes of this section, "hundred per cent export oriented undertaking" has the same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (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).

Customs Act, 1962 Section 75

Title: Drawback on Imported Materials Used in the Manufacture of Goods Which Are Exported

State: Central

Year: 1962

.....by notifi­cation in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2) : 5 [Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Cen­tral Government may, by rules made under sub-section (2), speci­fy, if the export value of such goods or class of goods is less than the value of the imported materials used in the 4 [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percent­age of the value of the imported materials used in the 4 [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the 6 [Foreign Exchange Management Act, 1999 (42 of 1999)], such.....

Customs Act, 1962 Chapter 11

Title: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, and Stores

State: Central

Year: 1962

.....the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act. Section 83 - Rate of duty and tariff valuation in respect of goods imported or exported by post (1) The rate of duty and tariff value, if any, applicable to any goods imported by post shall be the rate and valuation in force on the date on which the postal authorities present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon : Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival. (2) The rate of duty and tariff value, if any, applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities for exportation. Section 84 - Regulations regarding goods imported or to be exported by post The Board may make regulations providing for (a) the form and manner in which an entry may be.....

Customs Act, 1962 Section 111

Title: Confiscation of Improperly Imported Goods, Etc

State: Central

Year: 1962

.....sub-section (2) of section 45; ( h) any dutiable or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of section 33 or section 34; ( i) any dutiable or prohibited goods found concealed in any manner in any package either before or after the unloading thereof; ( j) any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse without the permission of the proper officer or contrary to the terms of such permission; ( k) any dutiable or prohibited goods imported by land in respect of which the order permitting clearance of the goods required to be produced under section 109 is not produced or which do not correspond in any material particular with the specification contained therein; ( l) any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77; ( m)1[any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 772[in respect thereof, or.....