Introduction of a legislative amendment bill to amend the customs act, 1962 52 of 1962 with retrospective effect to validate show cause notices issued for demand of customs duty the union cabinet today gave its approval for in. Download sectionwise summary on custom act 1962 file in. Statutory provisions of customs act, 1962 customs act, 1962 came into force from 121963. Buy customs act, 1962 book online at best prices in india on. The customs act, 1962 national biodiversity authority. Here we are providing section wise summary on custom act 1962. Jul 21, 2011 introduction of a legislative amendment bill to amend the customs act, 1962 52 of 1962 with retrospective effect to validate show cause notices issued for demand of customs duty the union cabinet today gave its approval for in.
For the purposes of the customs tariff act, 1975 51 of 1975, or any other law for the time being in force. App features complete customs act and rules in digital format. If you are in hurry and you do not want to scroll the long pdf, then just click on the section name on first few pages of the pdf and that section will exactly open in your phones or computers browser. December, 1962 an act to consolidate and amend the law relating to customs. An ebook reader can be a software application for use on a computer such as microsofts free reader application, or a booksized computer this is used solely as a reading device such as nuvomedias rocket ebook. The rule making power is delegated to the central government while the regulation making power delegated to the central board of excise and customs cbec. Download section wise summary on custom act 1962 and boost up your preparation. The customs act, 1962 act 52 of 1962 th december,1962. Bare acts in india statutes and laws free download. Section wise summary on custom act 1962has been uploaded by for the benefit.
India includes the territorial waters of india which extend upto 12 nautical miles into the sea to the coast of india. Text of remaining provisions of allied acts referred to in incometax act 1. Chapter i preliminary chapter ii officers of customs chapter iii appointment of customs ports, airports,warehousing stations etc. The directorate general intelligence and investigation, 8 customs and federal excise 3b.
Narcotic drugs and psychotropic substances act, 1985. For the purposes of the customs tariff act, 1975 51 of 1975, or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to india for delivery at the time and place of importation, or as the case may be, for export from india. Adverse possession cannot be claimed on a govt land reserved for public utility such as roadhospital read judgement. The following table presents an overview of the said chapters and aims at securing the readers understanding of the provisions of the act in a proper perspective. Mission statement to facilitate trade, protect our borders, optimise revenue collection, through collaborative border management and delivery of high quality customer services and to develop and maintain a team of motivated professional and competent staff. Powers of committee of principal commissioner of customs or chief commissioners of customs or principal commissioner of customs or commissioner of customs to pass certain orders section 129da powers of revision of board or commissioner of customs in certain cases. Custom act, 1962 bare acts law library advocatekhoj. Download the customs act 1962 by panel of experts pdf online. The bare act is an expression used to specify the content of law, bereft of any interpretative gloss. Customs act 1962 1878 sea customs act was the earlier one. Customs duty is a type of indirect tax levied on goods imported into india as well as on goods exported from india. Bare acts in india statutes and laws free download bare acts and case laws in india have been extensively discussed here, the laws pass by the parliament and its implementation in the courts are commonly discussed here in length.
The customs act,1969 i contents chapter 1 preliminary section page 1. An act to consolidate and amend the law relating to narcotic drugs, to make stringent provisions for the control and regulation of operations relating to narcotic drugs and psychotropic substances 1 to provide for the forfeiture of property derived from, or used in, illicit traffic in narcotic drugs and psychotropic substances, to implement the provisions of the international conventions on. Section 28a in the customs act, 1962 indian kanoon. Persons to be searched may require to be taken before gazetted officer of customs or magistrate section 103 power to screen or xray bodies of suspected persons for detecting secreted goods. Sc bench led by cji bobde lays guidelines for all courts to carry on judicial work via video conferencing, read guidelines. Section page contents division one 111 incometax act, 1961 page u arrangement of sections i3 u text of the incometax act, 1961 as amended by the finance act, 2011 1. If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this act, shall be liable to a penalty not exceeding five times the value of. Award of confiscation or penalty by customs officers not to interfere with other. Download free sample and get upto 55% off on mrprental.
Largest collection of laws in india bare act and amendments. Filing of gstr1, cgst rules and the central goods and services tax act. The customs act 1962, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Download sectionwise summary on custom act 1962 file in pdf. Customs act 1962 section 114 aa citation 44946 bare act. This file contains section wise summary on various custom act 1962. Section 12 of the custom act provides that duties of customs shall be levied at such rates as may be specified under the customs tariff act, 1975 or other applicable acts on goods imported into or exported from india. Section 149 amendment of documents customs act, 1962. The imported goods will be kept available for inspection by jurisdictional customs or central excise officers. Provided that where the bill of entry is returned for payment of duty before the commencement of the customs amendment act, 1991 and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of. Section 75a of the customs act, 1962, which was inserted by the finance act, 1995, provides that where any drawback payable to a claimant under section 74 or section 75 of the customs act as the case may be, is not paid within a period of three months from the date of filing of claim to the date of payment of such drawback, there shall be paid. Notifications and circular issued to provide relief to taxpayers in view of spread of novel corona virus covid19 circular on clarification on refund related issues click here. Except as otherwise provided in this act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the customs tariff act, 1975 51 of 1975, or any other law for the time being in force, on goods imported into.
Scroll down and download section wise summary on custom act 1962. In exercise of the powers conferred by subsection 14235b of the customs act 1967 act 235, the minister makes the following regulations. The free download file section wise summary on custom act 1962 is in the form of and is very useful for students who are going through ca final exams and would like to cover the area of idt in a detailed manner. Customs act so as to avoid payment of customs duty. Ordinance, 1962 xxxiv of 1962, the registered designs ordinance. The customs appeals rules, 1982 chapter i v form 1 form 8 the customs tariff act, 1975 sec. The customs act, 1962 52 of 1962 chapter x drawback. As the yacht was declared tp cargo in the igm of the mv antaradus, a tp permit for transhipment to colombo was procured from customs but the yacht was never taken to colombo. Special offer on gst package for cas as per the mou with icai. Download gst indiagoods and services tax in india all useful pdf and presentations.
Download bare act pdf colourful, 2020 updated, mobile friendly. Index of customs act, 1962 other customs acts chapterssection. Full text containing the act, custom act, 1962, with all the sections, schedules, short title, enactment date, and footnotes. The customs act, 1962 and custom tariff act, 1975 has been extended to. Buy the customs act 1962 by panel of experts pdf online from faculty notes. In a legal library in india and many parts of the englishspeaking world, a bare act is a document that simply codifies a law without annotation or commentary. An act to consolidate and amend the law relating to customs. Feb 24, 2015 customs provisions applicable to central excise section 12 in the central excise act, 1944 the central government may, by notification in the official gazette, declare that any of the provisions of the 1customs act, 1962 52 of 1962 relating to levy of and exemption drawback warehousing, offences and penalties.
Download bare act pdf colourful, 2020 updated, mobile. Customs act 1962 section 158 page 2 judgments legalcrystal. Customs act 1962 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy. The entire gamut of the act is grouped into seventeen chapters. Customs act 1962 chapter i preliminary india bareacts. Customs act 1962 indian bare acts india bare act law firm. Section 75a of the customs act, 1962, which was inserted by the finance act, 1995, provides that where any drawback payable to a claimant under section 74 or section 75 of the customs act as the case may be, is not paid within a period of three months from the date of filing of claim to the date of payment of such. Government of pakistan revenue division federal board of revenue the customs act, 1969 iv of 1969 as amended up to 30th june, 2015 published by. Customs act, 1962 52 of 1962 7419 th december, 1962 an act to consolidate and amend the law relating to customs. Concessions in respect of imported stores for the navy. Power not to recover duties not levied or shortlevied as a result of general practice. Nodal officers from the cbic customs zonesformations for facilitating customs clearances amidst the covid19 crisis. Customs act, 1962 and customs tariff act, 1975 are the two limbs of customs law in india which must be read with rules and regulations. Customs act 1962 section 114 aa citation 44946 bare.
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