What is meaning of declarant in Central excise ??
1 Replies
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 01 July 2011
2. Definitions. - In these regulations, unless the context otherwise requires, -
(a) "custodian" means a person approved by the Commissioner of Customs for the purposes of section 45 of the Customs Act, 1962 (52 of 1962);(b) "declarant" means -
(i) the person incharge of the conveyance in which the goods are imported,or his agent, or(c) "transporter" means the Railways, the owner of the vessel, the owner of the aircraft or, as the case may be, the owner of the motor vehicle, in which the goods imported are transported for the purposes of transhipment.(ii) the person authorised to tranship the goods by the exporter of the goods or by an agent acting on behalf of such exporter;
https://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-regulationh.htm
Recent Topics
- Avoiding tax audit in case of intraday equity loss
- Form 3CEAB
- Form 3CEAA and Form 3CEAB
- DIR 3 Web KYC
- Can i declare LTCG income as business income if I
- Stock entry in new software
- I have an EMI collection shop, what is its SAC cod
- Making payment once in quarter possible under QRMP
- Master File Documentation related
- Applicability of 44AD needs clarification
Related Threads
CAclubindia
