Bare Act Search Results

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 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 TARIFF ACT 1975 Chapter 98

Title: PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS' BAGGAGE; PERSONAL IMPORTATIONS BY AIR OR POST; SHIP STORES

State: Central

Year: 1975

.....one or more specific contracts, which have been registered with the appropriate Custom House in the manner specified in regulation 5 and such contract or contracts has or have been so registered,- (i) before any order is made by the proper officer of customs permitting the clearance of the goods for home consumption; (ii) in the case of goods cleared for home consumption without payment of duty subject to re-export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duly sponsored or approved by the Government of India or Trade Fair Authority of India, as the case may be, before the date of payment of duty. 5. Registration of contracts. (1) Every importer claiming assessment of the goods falling under the said heading No. 98.01, on or before their importation shall apply in writing to the proper officer at the port where the goods are to be imported or where the duty is to be paid for registration of the contract or contracts, as the case may be: Provided that in the case of consignments sought to be cleared through a Custom House other than the Custom House at which the contract is registered, the importer shall produce from the.....

Finance Act, 1999 Complete Act

State: Central

Year: 1999

.....1999-2000 Be it enacted by Parliament in the Fiftieth Year of the Republic of India as follows: - SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act 1999. (2) Save as otherwise provided in this Act, Sections 2 to 99 [except clause (1) of Section 6] shall be deemed to have come into force on the 1st day of April, 1999. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1999, income tax shall be charged at the rates specified in Part I of the First Schedule. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds fifty thousand rupees, then,- (a) the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after the first fifty thousand rupees of the total income but without being liable to tax], only for the purpose of charging income tax in respect of the.....

Finance Act, 2011, (Central) Section 39

Title: Amendment of Section 18

State: Central

Year: 2011

.....this Act but without prejudice to the provisions of section 46,-- (a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed or re-assessed, as the case may be, provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed and the duty provisionally assessed. ; (b) in sub-section (2),- (i) in the opening portion, after the words "assessed finally", the words "or.....

Customs Act, 1962 Section 46

Title: Entry of Goods on Importation

State: Central

Year: 1962

.....at the foot thereof make and subscribe to adeclaration as to the truth of the contents of such bill of entry and shall, insupport of such declaration, produce to the proper officer the invoice, if any,relating to the imported goods. (5) If the proper officer issatisfied that the interests of revenue are not prejudicially affected and thatthere was no fraudulent intention, he may permit substitution of a bill of entryfor home consumption for a bill of entry for warehousing or vice versa. ______________________ 1. Substituted by Act 22 of 1955, section 50, for "Collector ofCustoms" (w.e.f. 26-5-1995). 2. Substituted by Act 25 of 1978, section 8, for "such manifest orreport" (w.e.f. 11-7-1978). 3. Substituted by Act 33 of 1996, section 63, for the second proviso (w.e.f.28-9-1996).

Customs Act, 1962 Section 42

Title: No Conveyance to Leave Without Written Order

State: Central

Year: 1962

.....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 shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him; ( d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct; ( e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct; ( f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods,- (.....

Customs Act, 1962 Section 18

Title: Provisional Assessment of Duty

State: Central

Year: 1962

..... 2[(3)The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order under sub-section (2), at the rate fixed by the Central Government under section 28AB from the first day of the month in which the duty is provisionally assessed till the date of payment thereof. (4)Subject to sub-section (5), if any refundable amount referred to in clause (a) of sub-section (2) is not refunded under that sub-section within three months from the date of assessment of duty finally, there shall be paid an interest on such unrefunded amount at such rate fixed by the Central Government under section 27A till the date of refund of such amount. (5) The amount of duty refundable under sub-section (2) and the interest under sub-section(4),if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, if such amount is relatable to- (a) the duty and interest, if any, paid on such duty paid by the importer, or the exporter, as the case may be, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (b)the.....

Finance Act, 2003 Complete Act

State: Central

Year: 2003

FINANCE ACT, 2003 FINANCE ACT, 2003 May 14, 2003 An Act to give effect to the financial proposals of the Central Government for the financial year 2003-2004 BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 2003. (2) Save as otherwise provided in this Act, sections 2 to 103 [except clause (b) of section 92] shall be deemed to have come into force on the 1st day of April, 2003. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2003, income tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income tax calculated underChapter VII-Aof theIncome-lax Act, 1961-(43 of 1961) (hereinafter referred to as the Income tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income.....