CUSTOMS ACT 1962 PDF

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(1) This Act may be called the Customs Act, 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may. Index of Customs Act, Other Customs Acts. Chapters/Sections. Related rules, regulations, notifications. Chapter - I. Preliminary. Section 1. Short title, extent. called the Customs Act, (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government *1 may, by notification in the.


Customs Act 1962 Pdf

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"agent", in relation to the Master or owner of an aircraft or ship, includes any person who notifies the Commissioner in writing that he intends to act as. Circular on Deputation -Willingness for the Posts of Administrative Officer, Inspector, Personal Secretary (P.S.) & Tax Assistant in the Zonal Campus of National. (1) This Act may be called the Customs Act, (2) It extends to the whole of India. (3) It shall come into force on such date1 as the Central Government may.

Kiran Shipping Mills v Collector of Customs 7. Commissioner of Customs 8. Union of India v. Apar Pvt. It deals with the working of Customs Department guided under the supervision and control of 5 Central Board of Excise and Custom as provided under Customs Act, Legal aspects associated with the custom duty on dutiable goods make a clear and sound picture that how happening of work by the authorities should be done.

It is also explained with the statutory provisions which are necessary and provided under the Customs Act, from Section 12 and 13 where it has been explained that for the smooth working of the Custom Act, various classes have been made in order to determine the requisite duty chargeable on different goods and in which manner the remissions are provided in order to proceed with the work.

To meet these requirements huge amount of capital is required. The government collects money from public through a wide variety of sources i. The most important of these are Taxes. A tax is legally compulsory payment levied by the government on the persons or companies to meet the expenditure incurred on conferring common benefits upon the people of a country.

The taxes can be divided into two forms: Direct Tax and Indirect Tax. Indirect taxes are those whose burden can be shifted to others so that those who pay these taxes to the government do not bear the whole burden but pass it on wholly or partly to others.

Indirect taxes are levied on production and sale of commodities and services and small or a large part of the burden of indirect taxes are passed on to the consumers.

Excise duties on the product of commodities, sales tax, service tax, customs duty and tax on rail or bus fare are some examples of indirect taxes. This term is usually applied to those taxes which are payable upon goods or merchandise imported or exported.

It is also defined as tax imposed by the government on the import of items goods. The Customs Act was formulated in to prevent illegal imports and exports of goods. Besides, all imports are sought to be subject to a duty with a view to affording protection to indigenous industries.

At the same time it provides with certain exemptions to the general rule where duty is not required to pay.

One of them is the duty on pilfered goods on which the focus is given in this project. If any imported goods are pilfered after the unloading thereof and before the proper officer has made on order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such good.

Customs Acts

The items and the rates of duties leviable thereon are specified in two Schedules to the Customs Tariff Act, The duties on imported items are usually levied either on specific or ad valorem basis, but in few cases specific-cum-ad-valorem duties are also levied.

The Second Schedule incorporates items that are subject to exports duties and the rates of duties thereof. Section 12 of Customs Act, often called charging section, provides that duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, or any other law for the time being in force, on goods imported into, or exported from, India. The duty is payable on goods belonging to Government as well as goods not belonging to Government.

The meaning of goods is provided under Section 2 22 of the Act, which provides that goods include: a Vessels, aircrafts and vehicles b Stores c Baggage d Currency and negotiable instruments and e Any other kind of movable property.

Thus, goods continue to be dutiable till they are not cleared from the port. However, once goods are assessed at Nil rate of duty, they no more remain dutiable goods.

Similarly, even if goods are indigenously manufactured which had been exported earlier under various export incentive schemes or duty drawback claim or even without any export incentive claim, when these are re-imported they attract the Customs duty leviable on like import goods as the duty is on the act of importation unless an exemption notification is issued. Levy is a stage where the declaration of liability is made and the person or the property in respect of which the tax or duty is to be levied is identified in charge.

Changes in Customs Act, 1962 – Proposed in Finance Bill, 2017

Assessment is the procedure of qualifying amount of liability. The liability to tax or duty does not depend upon assessment. The final stage is where the tax or duty is actually collected. The collection of tax or duty may for administrative or other reason be postponed to a later time as does in the case of excise duty, where in the liability towards duty arises upon manufacture of excisable goods, the duty collected only upon removal of the goods from the factory.

The liability towards custom duty is broadly based upon following three factors: 1. The goods, the point and the circumstances under which the custom duty becomes leviable. The procedure, the mechanism and the organization for determining the amount of custom duty and collection thereof. The exemption to the levy either on grounds of morality or equity or as a result of the discretionary power vested in the government as a tool for planning tax structure and control of economic growth of the country.

The custom duty as to be levied on the goods and not o the person importing the goods or paying the duty. Equitability requires charging of duty at the same level if the circumstances of importation are similar. This has given right to the deemed provision under section 12 of the Custom Act, This section is charging section of the Act.

As provided in the Act or any other law for the time being enforced, duty of custom shall be levied as such rate as may be specified under Customs Tariff Act, or any other law for the time being enforced, on goods imported into and exported from India.

Sub Section 1. Revenue was of the view that the medals were classifiable under Heading 00 The Department rejected the demand of the appellants and confirmed the demand. HSN explanations notes being a safe guide for classification, considering the note to Heading the medals cannot be said to items of numismatic interest because they were freshly minted against orders and they were not exclusive, but could be minted as per the demand. Marketing gimmick adopted therefore would not make it an item of numismatic interest and so, the goods could not be classified under Heading t.

Further the exemption in Notification No. Therefore the instant petition challenging the show cause notice issued questioning classification of coal by the petitioner was rejected by the High Court. The High Court further held that when several questions of fact as well as law would arise i. Further as statute provides mechanism for adjudication of disputes and as petitioner neither contended nor established any inherent lack of jurisdiction or gross violation of principles of Natural Justice on part of Adjudicating Authority.

The machine in question is capable of developing photo films and also capable of digital printing service and digital data processing service and in the same manner as the film process operation.

The Revenue wants to classify the same under Chapter 84 of the Tariff which covers automatic data processing machines and units thereof. The appellant before the Adjudicating Authority also claims the classification under Heading of the Tariff which covers the apparatus and equipment for photographic films.

Therefore the goods are classifiable under Heading of of Customs Tariff. The Tribunal set aside the impugned order and allowed the appeal. As per the technical specifications the printer can print on paper, synthetics, labels, foils, thermostatic stocks.

The Assistant Commissioner classified the goods under The Commissioner Appeals classified under The Revenue objected to this classification for the reason that it is huge in size as compared to ordinary printers used along with computer and for the reason that it can print material other than paper.

The relevant chapter notes do not decide the issue based on the size of printer satisfies the condition laid down in Chapter Note 5 B of Chapter Further it specifically satisfies conditions laid down in Notes 5 B b and 5 B c of Chapter 84 and therefore in view of Note 5 D , it is classifiable under Heading only.

Further Tariff item specifically covers Laser Jet Printer.

Such being the case the item cannot be taken to Heading for Printing Machinery used by printing by means of the printing type, blocks, plates, cylinders and other printing components of Heading This machine does not make use of printing type, blocks, plates, cylinders and other printing components of Heading So the impugned order is clearly classifiable under Tariff item The Department classified the products under Case list Statutory provisions for levy of customs duty Dutiable goods Analysis of section Remission, abatement and exemption………………………………………..

Analysis of section 13……………………………………………… Pratima for inspiring me and guiding me during the course of this project work and also for her cooperation and guidance from time to time during the course of this project work on the topic.

Research Plan: The researcher has followed doctrinal method. Scope and Limitations: In this project the researcher has tried to include different aspects pertaining to the concept of dutiable goods and pilfered goods, remissions provided on the custom duties, special attention is provided on section 12 and 13 of Customs Act, , and some judicial pronouncements on dutiable goods and lastly conclusion.

The researcher has followed Uniform method of citation throughout the course of this research project. Ltd 4.

Garden Silk Mills v. Union of India 5.

Indian Airports Authority of India v. Ashok Dhawan 6. Kiran Shipping Mills v Collector of Customs 7. Commissioner of Customs 8. Union of India v. Apar Pvt. It deals with the working of Customs Department guided under the supervision and control of 5 Central Board of Excise and Custom as provided under Customs Act, Legal aspects associated with the custom duty on dutiable goods make a clear and sound picture that how happening of work by the authorities should be done.

It is also explained with the statutory provisions which are necessary and provided under the Customs Act, from Section 12 and 13 where it has been explained that for the smooth working of the Custom Act, various classes have been made in order to determine the requisite duty chargeable on different goods and in which manner the remissions are provided in order to proceed with the work.

To meet these requirements huge amount of capital is required. The government collects money from public through a wide variety of sources i. The most important of these are Taxes.

A tax is legally compulsory payment levied by the government on the persons or companies to meet the expenditure incurred on conferring common benefits upon the people of a country. The taxes can be divided into two forms: Direct Tax and Indirect Tax. Indirect taxes are those whose burden can be shifted to others so that those who pay these taxes to the government do not bear the whole burden but pass it on wholly or partly to others. Indirect taxes are levied on production and sale of commodities and services and small or a large part of the burden of indirect taxes are passed on to the consumers.

Excise duties on the product of commodities, sales tax, service tax, customs duty and tax on rail or bus fare are some examples of indirect taxes. This term is usually applied to those taxes which are payable upon goods or merchandise imported or exported. It is also defined as tax imposed by the government on the import of items goods.

The Customs Act was formulated in to prevent illegal imports and exports of goods. Besides, all imports are sought to be subject to a duty with a view to affording protection to indigenous industries. At the same time it provides with certain exemptions to the general rule where duty is not required to pay.

One of them is the duty on pilfered goods on which the focus is given in this project. If any imported goods are pilfered after the unloading thereof and before the proper officer has made on order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such good.

The items and the rates of duties leviable thereon are specified in two Schedules to the Customs Tariff Act, The duties on imported items are usually levied either on specific or ad valorem basis, but in few cases specific-cum-ad-valorem duties are also levied.

The Second Schedule incorporates items that are subject to exports duties and the rates of duties thereof. Section 12 of Customs Act, often called charging section, provides that duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, or any other law for the time being in force, on goods imported into, or exported from, India.

The duty is payable on goods belonging to Government as well as goods not belonging to Government.

Indian Customs Acts 1962

The meaning of goods is provided under Section 2 22 of the Act, which provides that goods include: a Vessels, aircrafts and vehicles b Stores c Baggage d Currency and negotiable instruments and e Any other kind of movable property. Thus, goods continue to be dutiable till they are not cleared from the port. However, once goods are assessed at Nil rate of duty, they no more remain dutiable goods.

Similarly, even if goods are indigenously manufactured which had been exported earlier under various export incentive schemes or duty drawback claim or even without any export incentive claim, when these are re-imported they attract the Customs duty leviable on like import goods as the duty is on the act of importation unless an exemption notification is issued.The goods, even though the custodian appointed by the collected by the collector, are held by him for the purpose of custom formalities.

Dutiable goods.

HIGHLIGHT'S

Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Inserted by Act 40 of , section 9 w. The Tribunal found that Procash Xe not only dispense cash but also perform the other bank transactions like balance enquiry, cheque book request, statement request, pin change, fund transfer, mini statement etc.

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Prepared by Debjyoti Bhattacharyya.