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INDEX
S. NO TOPIC PAGE NO.
1 SUMMARY ON IMPORTANT
SECTIONS OF CUSTOM ACT 1962 02-08
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
Section Topic
3
CLASSES OF OFFICER :-
PRINCIPAL CHIEF COMMISSIONER OF CUSTOM
CHIEF COMMISSIONER OF CUSTOM
PRINCIPAL COMMISSIONER OF CUSTOM
COMMISSIONER OF CUSTOM
COMMISSIONER OF CUSTOM (APPEAL)
JOINT COMMISSIONER OF CUSTOM
DEPUTY COMMISSIONER OF CUSTOM
ADDITIONAL COMMISSIONER OF CUSTOM
4 APPOINTMENT OF OFFICER OF CUSTOMS --- CBEC MAY APPOINT SUCH PERSONS AS IT THINK FIT TO BE OFFICERS OF CUSTOMS
7 APPOINTMENT OF CUSTOM PORTS ETC BY BOARD (CBEC)
8 POWER TO APPROVE LANDING PLACES AND APECIFY LIMITS OF CUSTOM AREA
POWER GIVEN TO PRINCIPAL COMMISSIONER/COMMISSIONER OF CUSTOMS
9 POWER TO DECLARE PLACES TO BE WAREHOUSING STATIONS
10 APPOINTING OF BORDING STATIONS
POWER GIVEN TO PRINCIPAL COMMISSIONER/COMMISSIONER OF CUSTOMS
11 POWER OF CENTRAL GOVRNMENT TO PROHIBIT IMPOTATIONS OR EXPORTATIONS OF GOODS
12 CHARGING SECTION OF CUSTOM ACT-1962
13 REMISSION OF DUTY ON PILFERED GOODS
AFTER GOODS UNLOADED BUT BEFORE THE CLEARANCE ORDER U/S 60 {YELLOW} / 47(1) {WHITE}
14 VALUATION OF IMPORTED GOODS/EXPORT GOODS ----- TRANSACTION VALUE
15
FOR RATE OF DUTY
RELEVANT DATE FOR IMPORT OF GOODS ---
DATE OF FILLING BILL OF ENTRY (PRESENTED BEFORE PROPER OFFICER)
OR
DATE OF ENTRY INWARD OF VESSEL OR ARRIVAL OF AIRCRAFT OR ARRIVAL OF VEHICLE
(WHICHEVER IS LATER)
16
FOR RATE OF DUTY
RELEVANT DATE FOR EXPORT OF GOODS ---
DATE ON WHICH THE PROPER OFFICER MAKES AN ORDER PERMITTING CLERANCE AND LOADING
17 SELF ASSESSMENT
18 PROVISIONAL ASSESSMENT
19
DETERMINATION OF DUTY WHERE GOOS CONSIT OF ARTICALS LIABLES TO DIFFERENT RATE
CRUX :-
INDIVIDUAL VALUUE = INDIVIDUAL RATE
COMBINED VALUE = HIGHER RATE
20
RE-IMPORTATION OF GOODS (THUS RE-IMPORTATION TREATED AS NORMAL IMPORT)
RE-IMPORT FOR REPAIR RE-IMPORT AFTER REPAIR RE-IMPORT AFTER REJECTION
NO IMPORT DUTY CONCESSIONAL IMPORT DUTY SHALL
BE CHARGED
NO IMPORT DUTY
CONDITION:-
RE-IMPORT WITHIN 3 YEARS
AND
RE-EXPORT WITHIN 6 MONTHS
FROM THE DATE OF IMPORT
NOTE:-
EXECUTE THE BOND AT
CLEARANCE OF GOODS
SUCH RE-IMPORT ON FOLLOWING VALUE :-
IF (CONDITIONS) SATISFIED:-
RE-IMPORT WITHIN 3YEARS
AND
RE-IMPORT BY SAME PERSON
OTHERWISE ASSESSEE HAS TO PAY :-
EXCISE DUTY (EXEMPT EARLIER) &
DUTY DRAW BACK (EXPORT INCENTIVES
FAIR COST OF REPAIR = XXXXX
MATERIAL OR LABOUR USED IN REPAIR = XXXXX
FREIGHT & INURANCE (BOTH SIDES) = XXXXX
FREIGHT & INURANCE (BOTH SIDES) = XXXXX
TOTAL = XXXXX
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
21 GOODS DERELICT, JETSAM, FLOTSAM & WREAK ----- LIABLE TO DUTY (DJ)
22
ABATEMENT ON DUTY ON DAMAGED OR DETERIORATED GOODS
DUTY PAYABLE ON REVISE VALUE (REVISED VALUE MEANS VALUUE AFTER DAMAGE)
FOR HOME CONSUMPTION GOODS :- GOODS DAMAGED BEFORE OR DURING UNLOADING BUT UPTO THE EXAMINATION
FOR WAREHOUSE GOODS :- GOODS DAMAGED BEFORE OR DURING UNLOADING BUT UPTO THE CLEARANCE FOR H.C.
23(1) REMISSION OF DUTY ON LOST,DESTROYED OR ABANDONED GOODS
GODDS LOST OR DESTROYED AT ANY TIME BUT BEFORE THE CLEARNCE OF GOODS U/S 47(1) / 68 [(WHITE)/(GREEN)]
23(2) RELINQUISHMENT OF TITTLE OF GOODS
RELINQUISH THE GOODS AT ANY TIME BEFORE PASS THE ORDER OF CLEARANCE OF GOODS U/S 47(1) / 60 [(WHITE)/(YELLOW)]
24 DENATURING OR MUTILATION OF IMPORTED GOODS
DUTY PAYABLE ON GOODS IN DENATURED GOODS/ MUTILATED GOODS.
25
THE CENTRAL GOVT HAS POWER TO EXEMPT THE GOODS FROM WHOLE OR PART OF THE CUSTOM DUTY BY NOTIFICATION IN OFFICIAL
GAZETTE
NO DUTY IS COLLECTED WHEN AMOUNT OF DUTY LEVIABLE IS UPTO Rs-100/-
26
REFUND OF EXPORT DUTY IN CERTAIN GOODS ONLY
EXPORT GOODS EXPORT DUTY PAY Rs-10,000/-
RETURN (WITHIN 1 YEAR OF EXPORTATION) -SALES RETURN -REJECTION -GOODS SEND FOR EXHIBITION (MEANS RETURNED GOODS ARE SHOULD NOT RESALE BY MR. B TO MR.A)
THEN MR. A GET REFUND WITHIN 6 MONTHS FROM THE CUSTOM CLEARNCE ORDER FOR IMPORTED GOODS.
26A
REFUND OF IMPORT DUTY
(THIS SECTION SHALL NOT APPLY ON INDIRECT CLEARANCE OF GOODS U/S 68 (GREEN)
IMPORT OF GOODS (IMPORT DUTY PAID)
EXPORTED , OR
AND SUCH GOODS ARE RELINQUISHED ,OR
DESTROYED BEFORE CUSTOM DEPTT
.
THEN 100% IMPORT DUTY SHALL BE REFUDED
29 ARRIVAL OF VESSEL & AIRCRAFT IN INDIA
30 DELIVERY OF IGM (FILING OF IGM)
31 ENTRY INWARD GRANTED BY PROPER OFFICER
32 IMPORTED GOODS NOT BE UNLOADED UNLESS MENTIONED IN IGM
INDIA
MR. A
USA
MR. B
GOODS FOUND DEFECTIVE
OR
NOT AS PER THE SECIFICATION
WITHIN 30 DAYS + EXTENTION (MAX. 30DYAS)
FROM THE DATE OF CLEARANCE ORDER U/S
47(1) (WHITE)
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
33 UNLOADING & LOADING OF IMPORT / EXPORT GOODS AT APPROVED PLACE ONLY.
34 IMPORT/EXPORT GOODS NOT TO BE UNLOADED/LOADED EXCEPT UNDER THE SUPERVISION OF CUSTOM OFFICER.
39 ENTRY OUTWARD (LOADING PERMISSION TAKEN FROM P.O. FOR DEPARTURE)
40 ACTUAL LOADING OF GOODS
41 DELIVERY OF EGM (FILING OF EGM) BEFORE DEPARTURE
EGM FOR VESSEL/AIRCRAFT AND EXPORT REPORT FOR VEHICLE
42 DEPARTURE PERMISSION
(BYE- BYE TATA )
45 DUTIES, LIABILIITY AND RESPOSIBILTY OF CUSTODIAN OFFICER
46 FILING OF BILL OF ENTRY
47(1) CLEARANCE ORDER ISUED BY PROPER OFFICER
47(2)
INTEREST CHARGED @ 15 % P.A. TILL THE DATE OF PAYMENT OF SUCH IMPORT DUTY.
IF IMPORT DUTY NOT PAID WITHIN 5 WORKING DAYS FROM THE DATE OF RETURN OF B/E FROM DEPTT. AFTER PROCESSING.
48 AUCTION THE RELINQUISHED GOODS
49 WAREHOSING WITHOUT WAREHOUSING
50 SHIPPING BILL FOR EXPORT
51
PROPER OFFICER MAY ISSUE A CLEARANCE ORDER FOR EXPORT OF GOODS
LET SHIP ORDER ( FOR CLEARANCE) FOR EXPORT THE GOODS BY SHIP
LET EXPORT ORDER (FOR CLEARANCE) FOR EXPORT THE GOODS BY VEHICLE
52 TO 56 TRANSIT & TRANSSHIPMENT
57 -73
WAREHOUSING PROVISIONS
WAREHOUSING IS RESORTED TO IN SITUATIONS WHERE THE IMPORTER DOES NOT WANT TO CLEAR THE GOODS IMMEDIATELY DUE TO:
LACK OF STORAGE FACILITY
ARRIVAL OF SHIPMENT MUCH EARLIER THAN PLANNED
NON AVAILABILITY OF FUND TO PAY IMPORT DUTY
INTENTION TO TRADE IN THE SAID GOODS
57 APPOINTMENT PUBLIC WAREHOUSE AT ANY WAREHOUSING STATION (A PLACE DECLARED BY CBEC), THE AC OF CUSTOM MAY
APPOINT PUBLIC WAREHOSE WHEREIN DUTIABLE GOODS MAY BE DEPOSITED.
58
LICENSING OF PRIVATE WAREHOUSE
THE AC PF CUSTOM MAY LICENSE PRIVATE WAREHOUSE,WHEREIN DUTIABLE GOODS IMPORTED BY OR ON BEHALF OF
LICENSEE (THIRD PARTY) OR ANY OTHER IMPORTED GOODS.
INRESPECT OF WHICH, FACILITIES FOR DEPOSIT IN A PUBLIC WAREHOUSE ARE NOT AVAILABLE.
59
EXECUTION OF BOND FOR WAREHOUSING THE GOOD IN CUSTOM WAREHOUSE
BOND VALUE: - IMPORT DUTY X 2 (JUST DOUBLE OF IMPORT DUTY) (IMPORT DUTY VALUED U/S 17/18)
IN CASE OF HIGH SEAS SALE – THE SELLER REQUESTED TO P.O. TO CANCEL THE OLD BOND AND ACCEPT THE BOND FROM
BUYER.
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
60 OFFICER MAY ORDER FOR TRANSFER THE GOODED FROM PORT TO BONDED WAREHOUSE (YELLOW)
61
WAREHOUSING PERIOD AND INTEREST
DESCRIPTION GOODS INTENDED TO BE USED IN AN
100% EOU ($)
GOODS INTENDED TO BE USEED IN ANY UNIT
OTHERTHAN 100% EOU (INR)
WAREHOUSING PERIOD
FOR CAPITAL
GOODS
5 YEARS FROM
THE DATE OF
MAKING ORDER
U/S 60
FOR CAPITAL GOODS
1 YEAR FROM THE
DATE OF MAKING
ORDER U/S 60 FOR OTHER
GOODS
3 YEARS FROM
THE DATE OF
MAKING ORDER
U/S 60
FOR OTHER GOODS
EXTENSION
THE SAID PERIOD OF 5 YEARS/ 3YEARS
MAYB BE EXTENDED FURTHER
BY CC ---- FOR THE PERIOD AS
HE MAY THINKS FIT
PERIOD OF 1YEAR CAN BE EXTENDED
BY CC ---- FOR MAXIMUM
6 MONTHS
BY CHIEF CC ---- FOR SUCH PERIOD
AS HE MAY THINKS FIT
REDUCTION CANNOT BE REDUCED PERIOD OF 1 YEAR CAN BE REDUCED BY CC TO
THE SHORTER PERIOD AS HE MAY THINKS FIT
INTEREST ON SUCH
WAREHOUSED GOODS
WHEN SUCH
GOODS REMAIN IN
THE WAREHOUSE
BEYOND 5
YEARS/3 YEARS
(WETHER BY
REASON ON
EXTENSION)
15 % P.A.
CHARGED AFTER
THE EXPIRY OF
SAID PERIOD TILL
THE DATE OF
PAYMENT
WHEN SUCH GOODS
REMIAN IN THE
WAREHOUSE
BEYOND 90 DAYS
15 % P.A. CHARGED
AFTER THE EXPIRY OF
SAID PERIOD TILL
THE DATE OF
PAYMENT
MOST IMPORTANT NOTE :-
PARTICULARS IN CASE OF DIRECT REMOVAL IN CASE OF INDIRECT REMOVAL
INTEREST U/S 61 NOT APPLICABLE APPLICABLE
INTEREST U/S 47(2) APPLICABLE NOT APPLICABLE
CIRCULAR NO- 15/2009
62 RIGHTS OF PROPER OFFICER
63 RIGHTS OF WAREHOUSE STORE KEEPER
64 RIGHT OF OWNER
65
MANUFACTURING & OTHER OPEARTIONS INSIDE THE BONDED WAREHOUSE
AND THEN CLEARED FOR EXPORT THEN NO IMPORT DUTY IS LEVIED U/S 69
IF FINAL PRODUCT IS CLEARED FOR EXPORT THEN IMPORT DUTY NOT LEVY ON IMPORTED RAW MATERIAL( FABRIC)
RATE OF DUTY FOR FABRIC = 20%
RATE OF CUTTING SCRAP = 8%
BUT WHAT ABOUT “WASTE OR SCRAPE “ ARISE IN MANUFACTURING PROCESS ?
IF WASTE OR SCRAPE IS :-----
DISTROYED CLEARED FOR H.C. EXPORTED
NO PAYMENT OF IMPORT
DUTY (20%)
U/S 65
WASTE OR SCAPE (CUTTING OF FABRIC) TO BE
DEEMED AS THESE AS IMPORTED GOODS AND PAY
IMPORT DUTY LEVIED ON SUCH WASTE OR SCRAP AT
A RATE AS MENTIONED IN
CETA 1975 FOR THIS WASTE IMPORTED
SO, PAY IMPORT DUTY (8%)
U/S 65
NO PAYMENT OF IMPORT
DUTY
U/S 69
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
IF FINAL PRODUCT IS CLEARED FOR HOME CONSUMPTION THEN PAY IMPORT DUTY ON IMPORTED RAW MATERIAL
(FABRIC)
RATE OF DUTY FOR FABRIC = 20%
RATE OF CUTTING SCRAP = 8%
BUT WHAT ABOUT “WASTE OR SCRAPE “ ARISE IN MANUFACTURING PROCESS ?
IF WASTE OR SCRAPE IS :-----
DISTROYED CLEARED FOR H.C. EXPORTED
PAYMENT OF IMPORT DUTY (20%)
U/S 65
PAYMENT OF IMPORT DUTY (20%)
U/S 65
NO PAYMENT OF IMPORT DUTY
U/S 69
66
RATE OF IMPORT DUTY ON RAW
MATERIAL (FBRIC) 20%
AS PER CETA 1975
RATE OF IMPORT DUTY ON FINAL
PRODUCT (READY MADE GARMENTS )
12%
AS PER CETA 1975
EXCESS 8%
(AS PER SEC-66 CENTRAL GOVT
EXEMPT SUCH EXCESS DUTY)
WHOLLY OR PARTLY
67 REMOVAL OF GOODS FROM WAREHOUSE TO ANOTHER WAREHOUSE
68 CLEARANCE ORDER PASSES BY PROPER OFFICER (GREEN) FOR HOME CONSUMPTION
69 REMOVAL OF GOODS FROM WAREHOUSE FOR EXPORT
70 VOLATILE GOODS
71 PROPER REMOVAL OF GOODS FROM WAREHOUSE
72 IMPROPER REMOVAL OF GOODS FROM WAREHOUSE
73 CANCELLATION AND RETURN OF THE WAREHOUSING BOND
74(1) DUTY DRAW BACK OF IMPORT DUTY PAID ON GOODS AND THIS GOODS ARE RE-EXPORTED “AS SUCH “.
74(2) DUTY DRAW BACK OF IMPORT DUTY PAID ON GOODS AND THIS GOODS ARE RE-EXPORTED “AFTER USE “.
75 DUTY DRAW BACK ON EXPORT OF GOODS AFTER MANUFACTURIBG OR PROCESSING
75A
INTEREST
IF AMOUNT OF DUTY DRAW BACK WAS NOT PAID TO THE
CLAIMANT WITHIN 1 YEAR FROM THE DATE OF CLAIM OF
D/B/K.
IF AMOUNT OF DUTY DRAW BACK PADID TO A PERSON BY
ERROUNOUSLY OR BY MISTAKE
THAN PAY INTERST @6% TO CLAIMANT ALONGWITH SUCH
D/B/K AMOUNT ALSO FRPM THE DATE OF EXPIRY OF
1 MONTH TILL THE DATE OF PAYMENT OF D/B/K.
THEN SUCH PERSON SHALL PAY INTEREST @18% FROM THE DATE OF
AMOUNT OF D/B/K PAID ERROUNOUSLY TILL THE DATE OF ACTUAL
RECOVERY OF AMOUNT
(NO INTEREST WILL BE LEVIED ON D/B/K PAID ERROUNOSULY IF
CLAIMENT PAID THIS AMOUNT TO DEPARTMENT WITHIN 2 MONTHS
FROM THE DATE OF NOTICE OF DEMAND )
76
NO DUTY DRAW BACK IN FOLLOWING CASES :
WHAN AMOUNT OF DUTY DRAW BACK LESS THAN Rs-50/- OR
IF D/B/K AMOUNT LESS THAN THE MARKEST PRICE OF EXPORTED GOODS
77-81 BAGGAGE PROVISIONS
77 DECLARATION BY OWNER OF BAGGAGE
78 DETERMINATION OF RATE OF DUTY AND TARIFF VALUE IN RESPECT OF BAGGAGE ON THE DATE ON WHICH DECLARATION IS
MADE U/S 77
79 PROPER OFFICER MAY EXEMPT DUTY ON BONAFIDE BAGGAGE
80
TEMPORARY DETENTION (STOP) OF BAGGAGE
IF IN BAGGAGE CONTAINS ANY ARTICALE WHICH IS DUTIABLE PR IMPORT IS PROHIBITED THEN P.O. MAY DETAIN SUCH
ARTICLE FOR THE PURPOSE TO RETURN HIM ON HIS LEAVING INDIA
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
81 REGULATIONS IN RESPECT OF BAGGAGE
82 GOODS EXPORT OR IMPORT BY POST
LABLE/DECLARATION ACCOMANYING GOODS TO BE TREATES AS ENTRY WHICH CONTAINS THE DESCRIPTION,QUNTITY & VALUE
83(1)
RATE OF DUTY OR TARIFF VALUE IN RESPECT OF GOODS IMPORTED
ON THE DATE ON WHICH POSATL AUTHORITIES PRESENT TO PROPER OFFICER A LIST CONTAINING THE PARTICULARS OF SUCH GOODS FOR
ASESSING THE DUTY THEREON
83(2) RATE OF DUTY OR TARIFF VALUE IN RESPECT OF GOODS IMPORTED
ON THE DATE ON WHICH EXPORTER DELIVERS THE GOODS TO POSTAL AUTHORITIES FOR EXPORTATION
84 REGULATIONS REGARDING GOODS IMPORTED OR TO BE EXPORTED BY POST
85-90 STORES -- PROVISIONS
92-99
COSTAL GOODS – PROVISIONS
MEANING OF COASTAL GOODS (ANALYSIS)
GOODS BROUGHT IN INDIA FROM OUTSIDE INDIA ARE IMPORTED GOODS UNTILL THEY ARE CLEARED FOR HOME CONSUMPTION. AFTER
CLEARANCE FOR HOME CONSUMPTION, IF THEY ARE TRANSPORTED IN A VESSEL FROM ONE PORT IN INDIA TO ANOTHER PORT IN INDIA,
THEY BECOME COASTAL GOODS.
92 ENTRY OF COASTAL GOODS
93 COASTAL GOODS NOT TO BE LOADED UNTIL BILL RELATING THERETO IS PASSED
94 CLEARANCE OF COASTAL GOODS AT DESTINATION
95 MASTER OF COASTING VESSEL TO CARRY ADVICE BOOK
96 LOADING/UNLOADING OF COASTAL GOODS AT CUSTOM PORTS OR COASTAL PORTS ONLY
97 NO COASTING VESSEL TO LEAVE WITHOUT WRITTEN ORDER
98 APPLICATION OF CERTAION PROVISIONS OF THIS ACT ON COASTAL GOODS
99 POWER TO MAKE RULES IN RESPECT OF COASTAL GOODS OR COASTING VESSEL
100 IF P.O.HAS REASON TO BELEIVE POWER TO SEARCH SUSPECTED PERSON ENTERING OR LEAVING INDIA ETC
101
WITHOUT EFFECTING THE SECTION 100
IF AN OFFICER OF CUSTOM
EMPOWERED IN THIS BEHALF BY GENERAL/SPECIAL ORDER OF PCC/CC
HAS REASON TO BELIEVE THAT
ANY PERSON HAS SECRETED ABOUT ANY SPECIFIED GOODS
WHICH ARE LIABLE TO CONFISCATION OR DOCUMENTS RELATING THERETO
THAN HE(CUSTOM OFFICER) MAY SEARCH THAT PERSON
GOODS ON WHICH SECTION 101 APPLIES
--- GOLD,
--- DIAMOND,
--- WATCHES,
--- ANY OTHER GOODS AS SPECIFIED BY CENTRAL GOVT IN NOTIFICATION
102 PERSONS TO SEARCHED MAY REQUIRE TO BE TAKEN BEFORE GAZETTED OFFICER OF CUSTIOMS OR MAGISTRATE
103 POWER TO SCREEN X-RAY BODIES OF SUSPECTED PERSONS FOR DETECTING SECRETED GOODS INSIDE HIS BODY
P.O. MAY DETAIN (STOP) SUCH PERSON AND PRODUCE HIM WITHOUT UNNECESSARY DELAY BEFORE THE NEAREST MAGISTRATE
104 POWER TO ARREST ANY PERSON IN INDIA OR WITHIN THE INDIA CUSTOM WATER HAS COMITTED AN OFFENCE WHICH IS PUNISHABLE
U/S 132/133/135A/136
105
POWER TO SEARCH PREMISES --
SEARCH OF GOODS , DOCUMENTS OR BOOKS OR THINGS,IF OFFICER HAS REASON TO BELIEVE THAT ANY GOODS LIABLE TO
CONFISCATION OR ANY DOCUMENT OR BOOKS OR THINGSWHICH IN HIS OPINION SHALL BE USEFUL FOR OR RELEVANT TO ANY
PROCEEDINGS
106 POWER TO STOP AND SEARCH CONVEYANCE
SECTION-WISE SUMMERY
(UNDER CUSTOM ACT -1962)
ADDRESS: - B-538/A SANGAM VIHAR NEW DELHI-110062
PHONE NO- 011-26047818, MOB NO- +91-9717298802, EMAIL ADDRESS :- tchauhan.mail@gmail.com
110
SEIZURE VS DETENTION
SEIZURE MEANS THE DEPTT TAKES POSSESSION OF THE GOODS PHYSICALLY, WHILE UNDER DETENTION PHYSICAL POSSESSION OF GOODS
IS WITH THE ASSESSEE BUT HE CANNOT DEAL WITH SUCH GOODS EXCEPT WITH THE PERMISSION OF DEPTT.
SEIZURE OF GOODS
IF P.O. HAS REASON TO BELIEVE THEN SEIZURE OF GOODS LIBLE TO CONFISCATION UNDER THIS ACT OR DOCUMENTS OR THINGS WHICH
BE RELEVANT TO ANY PROCEEDINGS
ITS NOT PRACTICAL THAT P.O. SEIZE ANY CONFISCATED GOODS,THEN P.O. MAY
SERVE AN ORDER TO OWNER OF GOODS
THAT HE SHALL NOT REMOVE WHOLE OR PART OF GOODS
EXCEPT WITH THE PERMISSION OF SUCH OFFICER
IF GOODS ARE PERSHIABLE OR HARZARDOUS IN NATURE OR STORAGE SPACE NOT AVAILABLE THEN CENTRAL GOVT BY NOTIFICATION
NOTIFY THE GOODS OR CLASS OF GOODS WHICH SHALL BE DISPOSED OF BY P.O. AS SOON AS POSSIBLE AFTER SEIZURE.
IF NOTICE NOT ISSUED WITHIN 6 MONTHS FROM THE DATE OF SEIZURE THEN RETURN OF GOODS TO THE PERSON FROM WHOSE
POSSESSION THEY WERE SEIZED
IF NOTICE RECEIVED BY ASSESSEE AFTER 6 MONTHS THEN NOTICE IS VALID.
136
OFFENCES BY THE OFFICERS OF CUSTOM
OFFENCE LEADING TO FRAUADULENT EXPORT OR EVASION OF DUTY
VAXATIONS (HARRASMENT) SEARCHES BY OFFICER
IF CUSTOM OFFICER,
ARREST ANY PERSON WITHOUT HAVING REASON TO BELIEVE THEN HE HAS BEEN GUILTY AS PER SECTION 135
REQUIRES ANY PERSON TO BE SEARCHED FOR GOODS LIABLE TO CONFISCATION OR ANY DOCUMENTS WITHOUT HAVING
REASON TO BELIEVE.
SHALL BE PUNISHABLE WITH FINE WHICH MY BE EXTENDED TO Rs-1000/- OR 6 MONTHS OR BOTH
125 ASSESSEE MAY PAY REDEMPTION FINE
144
POWER TO TAKE SAMLES
THE P.O. MAY ----
ON ENTRY OR CLEARANCE OF ANY GOODS
TAKE SAMPLES OF SUCH GOODS IN THE PRESENCE OF THE OWNER THEREOF
FOR EXAMINATION OR TESTING OR FOR ASCERTAINING THE VALUE
AFTER THE PURPOSE FOR WHICH A SAMPLE WAS TAKEN
--- SUCH SAMPLE SHALL BE RETURNED TO OWNER (IF PRACTICAL)
--- BUT IF OWNER FAILS TO TAKE DELIVERY OF SAMPLE WITHIN 3 MONTHS OF THE DATE ON WHICH THE SAMPLE WAS TAKEN THE P.O.
MAY DISPOSED OF IN ANY MANNER AS DIRECTED BY PCC/CC.