Contents
  1. Customs Acts
  2. Section-wise Summary on Custom Act 1962
  3. National Academy of Customs, Indirect Taxes & Narcotics
  4. Changes in Customs Act, 1962 – Proposed in Finance Bill, 2017

(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.

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Customs Act 1962 Pdf

"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.

Research Methodology Case list Statutory provisions for levy of customs duty Dutiable goods Analysis of section Remission, abatement and exemption………………………………………..

Embeds 0 No embeds. No notes for slide. Customs act 1. Dutiable goods. We shall treat them in greater detail in our session on Valuation. End session 1 When PA is finalised, for Home consumption clearance-difference is paid or refunded.

For Wh goods, importer executes bond covering twice the difference If found short again , notice for difference to be issued.. OW demand for the differential. If goods not cleared within 30 days of unloading or such time as allowed by proper officer, or relinquished, custodian can sell them off under permission of proper officer with intimation to importer.

Allowed WO duty against Bill of Transhipment. Chapter IX: Power to examine persons. Power to summon persons to give evidence and produce documents.

Power to search premises. Power to stop and search conveyances.

Customs Acts

Power to inspect. Seizure of goods, documents and things. Chapter XIII Search Seizure arrest to A A Provisional release of seized goods before adjudication on permission by adjudicating authority with conditions, bonds etc as fixed by adjudicating auth. Back to end Conveyance confiscation 1. Altered for concealment 2. Thrown goods overboard 3. Asked to stop but disobeyed. Conveyance entering India has substantial goods missiong 5.

Charge on goods: The charge of customs duty is considered to be on the goods and not on the person importing them or paying the duty. Being such, it is expected to be passed on the downloader B. Earlier, a lot of problems were faced in determining the point at which the importation or exportation takes place.

The root cause of the problem was the definition of India given in Section 2 Consequently even an innocent entry of vessel into the territorial water of India would result in import of goods.

Further, it was almost impossible to determine when exactly the vessel crossed the territorial water limit. But his matter is no longer res integra.

Section-wise Summary on Custom Act 1962

Relevant judgment regarding the determination of taxable event the main test of deterring the table event is the happening of event on which charges is affixed: The SC observed in the case of Garden Silk Mills v. Union of India7 import of goods will commence when they cross the territorial water, but continues and is completed 7 ELT SC 11 when they become part of the mass of the goods within the country, the taxable event being reached at the time when the goods reach the custom barrier and the bill of entry for home consumption is filed.

Further in Kiran Shipping Mills v Collector of Customs8 warehouse goods, the customs barrier would be crossed when they are sought to be taken out of customs and brought to the mass of country. Also in Union of India v. Hence import takes place when the goods are cleared from the warehouse. Every passenger entering India has to pass through a Customs check. The passenger has to declare the contents of his baggage in the prescribed Indian Customs Declaration Form At airports the passenger has the option of seeking clearance through the Green Channel or through the Red Channel subject to the nature of goods being carried.

For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted i Green Channel for passengers not having any dutiable goods.

No duty on pilfered goods.

If any imported goods are pilfered goods after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposited in warehouse, such importer shall not be liable to pay the duty leviable on such goods. However, where such goods are restored to the importer after pilferage, the importer becomes liable to duty.

Conditions to be satisfied for the exemption on duty: 1. The imported goods should have been pilfered 2. The pilfered should have occurred after the goods are unloaded, but before the proper officer makes the order of clearance for the home consumption or for the deposit into warehouse. The pilfered goods should not have restored back to the importer.

National Academy of Customs, Indirect Taxes & Narcotics

Circumstance in which pilfered can be claimed: In order to claim pilfered the following conditions should exist: 1. There should be evidence for tempering with package 2. There should be blank space for the articles in the package and 3.

Missing articles should be unit articles. However, in some circumstances, it may so happen that the pilferage may be observed only at the time of removal of goods by the importer. In such case, the order for clearance, or the case may be, for bonding would already have passed.

Therefore the importer has to ask for the service either by steamer agent or by the insurance surveyor and the report issue by them would form the basis of claiming remission. As in such circumstances, the duty would already have been paid. The remissions allowed in the form of refund. Merit considerations: 1. If the goods are pilfered after the order of clearance is made but before the goods are actually cleared, duty is leviable 2.

Section 13 deals with only pilferage. Provision of section 13 would not apply if it can be shown that pilferage took place prior to the unloading of goods. In Bharat Earth Movers Ltd v Commissioner of Customs,13 in case of pilferage only section 13 applies and claim of refund under section 23 is not permissible. Section 13 applies to the goods which are under the custody of custodian under section The goods, even though the custodian appointed by the collected by the collector, are held by him for the purpose of custom formalities.

Section 13 and Section 45 are independent provisions. It is important to note that port trust authority is the custodian of imported goods. Section 13 enables the Government to collect duty on the goods which are pilfered goods from importer. Thus Section 45 enables the Government to collect the tax from the custodians of cargo.

Under section 42 of the Port Trust Act, the Board has got power to take the different services from any other authority or other person. Also section 43 of the Port Trust Act, provides that Board will not be liable for the destruction or loss of goods if no such receipt is provided by the Board. According to section 45 of the Custom Act, the person having custody of goods is made liable to pay duty for the pilferage of goods.

Thus, the imported goods unloaded in a customs area of the Port Trust came to their possession not as an approved person under the Customs Act, Hence import takes place when the goods are cleared from the warehouse. Every passenger entering India has to pass through a Customs check. The passenger has to declare the contents of his baggage in the prescribed Indian Customs Declaration Form At airports the passenger has the option of seeking clearance through the Green Channel or through the Red Channel subject to the nature of goods being carried.

For the purpose of Customs clearance of arriving passengers, a two channel system has been adopted i Green Channel for passengers not having any dutiable goods. No duty on pilfered goods. If any imported goods are pilfered goods after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposited in warehouse, such importer shall not be liable to pay the duty leviable on such goods.

However, where such goods are restored to the importer after pilferage, the importer becomes liable to duty. Conditions to be satisfied for the exemption on duty: 1. The imported goods should have been pilfered 2. The pilfered should have occurred after the goods are unloaded, but before the proper officer makes the order of clearance for the home consumption or for the deposit into warehouse.

The pilfered goods should not have restored back to the importer. Circumstance in which pilfered can be claimed: In order to claim pilfered the following conditions should exist: 1.

There should be evidence for tempering with package 2. There should be blank space for the articles in the package and 3. Missing articles should be unit articles. However, in some circumstances, it may so happen that the pilferage may be observed only at the time of removal of goods by the importer. In such case, the order for clearance, or the case may be, for bonding would already have passed. Therefore the importer has to ask for the service either by steamer agent or by the insurance surveyor and the report issue by them would form the basis of claiming remission.

As in such circumstances, the duty would already have been paid. The remissions allowed in the form of refund. Merit considerations: 1. If the goods are pilfered after the order of clearance is made but before the goods are actually cleared, duty is leviable 2.

Section 13 deals with only pilferage. Provision of section 13 would not apply if it can be shown that pilferage took place prior to the unloading of goods.

In Bharat Earth Movers Ltd v Commissioner of Customs,13 in case of pilferage only section 13 applies and claim of refund under section 23 is not permissible.

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

Section 13 applies to the goods which are under the custody of custodian under section The goods, even though the custodian appointed by the collected by the collector, are held by him for the purpose of custom formalities. Section 13 and Section 45 are independent provisions. It is important to note that port trust authority is the custodian of imported goods.

Section 13 enables the Government to collect duty on the goods which are pilfered goods from importer. Thus Section 45 enables the Government to collect the tax from the custodians of cargo.

Under section 42 of the Port Trust Act, the Board has got power to take the different services from any other authority or other person. Also section 43 of the Port Trust Act, provides that Board will not be liable for the destruction or loss of goods if no such receipt is provided by the Board. According to section 45 of the Custom Act, the person having custody of goods is made liable to pay duty for the pilferage of goods.

Thus, the imported goods unloaded in a customs area of the Port Trust came to their possession not as an approved person under the Customs Act, It will not be possible to hold that the Port Trust is an approved person or can be notified as an approved person. The person referred to in section 45 1 of the Custom Act, , thereof can only be the person approved by the Commissioner of Customs.

It excludes a body of persons who by virtue of a law for the time being in force is entrusted with the custody of goods by incorporation of law under another enactment, i. Thus the liability to pay duty is on the importer of the goods.

So long as the goods are in the customs area, the goods shall remain in the custody of such person as may be approved by the Collector of Customs.

Thus it can be said that any imported goods are pilfered. Hence, under section 13 of customs Act, the importer need not to pay customs duty on pilfered goods but port thrust authority or export authority have to such custom duty.

As per section 13 of customs Act, , if any goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods. In regard to all imported goods unloaded in a Customs area, the Commissioner of Customs is required to appoint a custodian under whose custody the imported goods shall remain till these are cleared for home consumption, or are warehoused as provided in the law.

With the growth of containerized traffic the facility of Customs clearances in the interiors of the country has also been provided by opening various ICDs, which are actually dry ports and here too the goods remain with the appointed custodian till these are cleared by the Customs.

In addition to custodians appointed by the Commissioner of Customs, the Customs Act, recognizes other custodians as provided under any other law.

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