R.K. Jain’s Customs Law Manual | Set of 2 Volumes

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Price : Rs. 3295/(for a set of two vols.)

[ Amended as on 1st June, 2022 ] First Edition

1986

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1990

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1995

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ISBN : 978-93-91055-49-3

Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is QRWL¿HG WKDW QHLWKHU WKH SXEOLVKHU QRU WKH DXWKRU RU VHOOHU ZLOO be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government SXEOLFDWLRQ RU QRWL¿FDWLRQV No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.

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CONTENTS CONTENTS - Vol. 1

PART 1 &867206 $&7 &217(176 2) 6(&7,216 CHAPTER I 3UHOLPLQDU\ 5'%6+10 PAGE 1.

Short title, extent and commencement .............................................................................................................. 1.105

&GſPKVKQPU.............................................................................................................................................................. 1.105 CHAPTER II 2IILFHUV RI &XVWRPV

%NCUUGU QH QHſEGTU QH EWUVQOU.............................................................................................................................. 1.108

#RRQKPVOGPV QH QHſEGTU QH EWUVQOU................................................................................................................... 1.109

2QYGTU QH QHſEGTU QH EWUVQOU ............................................................................................................................. 1.109

'PVTWUVOGPV QH HWPEVKQPU QH $QCTF CPF EWUVQOU QHſEGTU QP EGTVCKP QVJGT QHſEGTU ..................................... 1.109 CHAPTER III $SSRLQWPHQW RI &XVWRPV 3RUWV $LUSRUWV HWF

7.

Appointment of customs ports, airports, etc. ................................................................................................... 1.109

2QYGT VQ CRRTQXG NCPFKPI RNCEGU CPF URGEKH[ NKOKVU QH EWUVQOU CTGC .......................................................... 1.110

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10.

Appointment of boarding stations ..................................................................................................................... 1.110

11.

CHAPTER IV 3URKLELWLRQV RQ LPSRUWDWLRQ DQG H[SRUWDWLRQ RI JRRGV Power to prohibit importation or exportation of goods ................................................................................. 1.110 CHAPTER IVA 'HWHFWLRQ RI LOOHJDOO\ LPSRUWHG JRRGV DQG SUHYHQWLRQ RI WKH GLVSRVDO WKHUHRI

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&GſPKVKQPU.............................................................................................................................................................. 1.111

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2QYGT QH %GPVTCN )QXGTPOGPV VQ PQVKH[ IQQFU ................................................................................................ 1.111

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2GTUQPU RQUUGUUKPI PQVKſGF IQQFU VQ KPVKOCVG VJG RNCEG QH UVQTCIG GVE ..................................................... 1.111

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2TGECWVKQPU VQ DG VCMGP D[ RGTUQPU CESWKTKPI PQVKſGF IQQFU ....................................................................... 1.112

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2GTUQPU RQUUGUUKPI PQVKſGF IQQFU VQ OCKPVCKP CEEQWPVU ............................................................................... 1.112

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5CNG GVE QH PQVKſGF IQQFU VQ DG GXKFGPEGF D[ XQWEJGTU............................................................................... 1.112

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5GEVKQPU % ' CPF ( PQV VQ CRRN[ VQ IQQFU KP RGTUQPCN WUG ................................................................. 1.113 CHAPTER IVB 3UHYHQWLRQ RU 'HWHFWLRQ RI ,OOHJDO ([SRUW RI *RRGV

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&GſPKVKQPU.............................................................................................................................................................. 1.113

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2QYGT QH %GPVTCN )QXGTPOGPV VQ URGEKH[ IQQFU .............................................................................................. 1.113

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2GTUQPU RQUUGUUKPI URGEKſGF IQQFU VQ KPVKOCVG VJG RNCEG QH UVQTCIG GVE ................................................... 1.113

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6TCPURQTV QH URGEKſGF IQQFU VQ DG EQXGTGF D[ XQWEJGTU ............................................................................... 1.114 (v)

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5'%6+10 PAGE . 2GTUQPU RQUUGUUKPI URGEKſGF IQQFU VQ OCKPVCKP CEEQWPVU ............................................................................. 1.114 /

5VGRU VQ DG VCMGP D[ RGTUQPU UGNNKPI QT VTCPUHGTTKPI CP[ URGEKſGF IQQFU.................................................... 1.114

11N.

CHAPTER IVC 3RZHU WR H[HPSW IURP WKH SURYLVLRQV RI &KDSWHUV ,9$ DQG ,9% Power to exempt ................................................................................................................................................... 1.115

12.

CHAPTER V /HY\ RI DQG ([HPSWLRQ IURP &XVWRPV 'XWLHV Dutiable goods ...................................................................................................................................................... 1.117

&WV[ QP RKNHGTGF IQQFU ........................................................................................................................................ 1.117

14.

Valuation of goods ............................................................................................................................................... 1.117

&CVG HQT FGVGTOKPCVKQP QH TCVG QH FWV[ CPF VCTKHH XCNWCVKQP QH KORQTVGF IQQFU ......................................... 1.117

&CVG HQT FGVGTOKPCVKQP QH TCVG QH FWV[ CPF VCTKHH XCNWCVKQP QH GZRQTV IQQFU .............................................. 1.118

#UUGUUOGPV QH FWV[ .............................................................................................................................................. 1.118

2TQXKUKQPCN CUUGUUOGPV QH FWV[ .......................................................................................................................... 1.119

&GVGTOKPCVKQP QH FWV[ YJGTG IQQFU EQPUKUV QH CTVKENGU NKCDNG VQ FKHHGTGPV TCVGU QH FWV[............................ 1.120

20.

Re-importation of goods ..................................................................................................................................... 1.120

)QQFU FGTGNKEV YTGEM GVE .................................................................................................................................. 1.120

#DCVGOGPV QH FWV[ QP FCOCIGF QT FGVGTKQTCVGF IQQFU ................................................................................. 1.120

4GOKUUKQP QH FWV[ QP NQUV FGUVTQ[GF QT CDCPFQPGF IQQFU ........................................................................... 1.121

2QYGT VQ OCMG TWNGU HQT FGPCVWTKPI QT OWVKNCVKQP QH IQQFU ......................................................................... 1.121

2QYGT VQ ITCPV GZGORVKQP HTQO FWV[ ................................................................................................................ 1.121

25A.

Inward processing of goods ................................................................................................................................ 1.122

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1WVYCTF RTQEGUUKPI QH IQQFU ............................................................................................................................. 1.122

4GHWPF QH GZRQTV FWV[ KP EGTVCKP ECUGU .............................................................................................................. 1.122

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4GHWPF QH KORQTV FWV[ KP EGTVCKP ECUGU ............................................................................................................. 1.122

%NCKO HQT TGHWPF QH FWV[ ..................................................................................................................................... 1.123

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+PVGTGUV QP FGNC[GF TGHWPFU ................................................................................................................................ 1.125

4GEQXGT[ QH FWVKGU PQV NGXKGF QT PQV RCKF QT UJQTV NGXKGF QT UJQTV RCKF QT GTTQPGQWUN[ TGHWPFGF ......... 1.125

28A.

Power not to recover duties not levied or short-levied as a result of general practice .............................. 1.128

## +PVGTGUV QP FGNC[GF RC[OGPV QH FWV[................................................................................................................. 1.128 ### 4GEQXGT[ QH FWVKGU KP EGTVCKP ECUGU................................................................................................................... 1.129 $

&WVKGU EQNNGEVGF HTQO VJG DW[GT VQ DG FGRQUKVGF YKVJ VJG %GPVTCN )QXGTPOGPV ........................................ 1.130

28BA. Provisional attachment to protect revenue in certain cases ........................................................................... 1.130 28BB.

Time limit for completion of certain actions..................................................................................................... 1.130

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CHAPTER VA ,QGLFDWLQJ DPRXQW RI GXW\ LQ WKH SULFH RI JRRGV HWF IRU SXUSRVH RI UHIXQG 2TKEG QH IQQFU VQ KPFKECVG VJG COQWPV QH FWV[ RCKF VJGTGQP .......................................................................... 1.131

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2TGUWORVKQP VJCV KPEKFGPEG QH FWV[ JCU DGGP RCUUGF QP VQ VJG DW[GT ......................................................... 1.131

CHAPTER VAA $GPLQLVWUDWLRQ RI UXOHV RI RULJLQ XQGHU WUDGH DJUHHPHQW &# 2TQEGFWTG TGICTFKPI ENCKO QH RTGHGTGPVKCN TCVG QH FWV[ .................................................................................. 1.131

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CHAPTER VB $GYDQFH 5XOLQJV &GſPKVKQPU.............................................................................................................................................................. 1.133

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#WVJQTKV[ HQT CFXCPEG TWNKPIU ............................................................................................................................ 1.133

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28H.

Application for advance ruling .......................................................................................................................... 1.134

28-I.

Procedure on receipt of application ................................................................................................................... 1.134

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#RRNKECDKNKV[ QH CFXCPEG TWNKPI ......................................................................................................................... 1.135

28K.

Advance ruling to be void in certain circumstances ....................................................................................... 1.135

28KA. Appeal .................................................................................................................................................................... 1.135 .

2QYGTU QH #WVJQTKV[ ............................................................................................................................................. 1.135

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2TQEGFWTG HQT #WVJQTKV[ ...................................................................................................................................... 1.136

29.

CHAPTER VI 3URYLVLRQV UHODWLQJ WR FRQYH\DQFHV FDUU\LQJ LPSRUWHG RU H[SRUWHG JRRGV Arrival of vessels and aircrafts in India ............................................................................................................ 1.136

&GNKXGT[ QH CTTKXCN OCPKHGUV KORQTV OCPKHGUV QT KORQTV TGRQTV .................................................................... 1.136

30A.

Passenger and crew arrival manifest and passenger name record information ......................................... 1.137

+ORQTVGF IQQFU PQV VQ DG WPNQCFGF HTQO XGUUGN WPVKN GPVT[ KPYCTFU ITCPVGF ........................................... 1.137

32.

Imported goods not to be unloaded unless mentioned in arrival manifest, import manifest or import report .................................................................................................................................................... 1.137

7PNQCFKPI CPF NQCFKPI QH IQQFU CV CRRTQXGF RNCEGU QPN[ ............................................................................ 1.137

)QQFU PQV VQ DG WPNQCFGF QT NQCFGF GZEGRV WPFGT UWRGTXKUKQP QH EWUVQOU QHſEGT ................................... 1.137

35.

Restrictions on goods being water-borne.......................................................................................................... 1.138

4GUVTKEVKQPU QP WPNQCFKPI CPF NQCFKPI QH IQQFU QP JQNKFC[U GVE ............................................................... 1.138

2QYGT VQ DQCTF EQPXG[CPEGU .............................................................................................................................. 1.138

2QYGT VQ TGSWKTG RTQFWEVKQP QH FQEWOGPVU CPF CUM SWGUVKQPU ..................................................................... 1.138

'ZRQTV IQQFU PQV VQ DG NQCFGF QP XGUUGN WPVKN GPVT[ QWVYCTFU ITCPVGF ...................................................... 1.138

'ZRQTV IQQFU PQV VQ DG NQCFGF WPNGUU FWN[ RCUUGF D[ RTQRGT QHſEGT........................................................... 1.138

&GNKXGT[ QH FGRCTVWTG OCPKHGUV GZRQTV OCPKHGUV QT GZRQTV TGRQTV................................................................ 1.138

41A.

Passenger and crew departure manifest and passenger name record information ................................... 1.138

0Q EQPXG[CPEG VQ NGCXG YKVJQWV YTKVVGP QTFGT................................................................................................ 1.139

'ZGORVKQP QH EGTVCKP ENCUUGU QH EQPXG[CPEGU HTQO EGTVCKP RTQXKUKQPU QH VJKU %JCRVGT.............................. 1.139

CHAPTER VII &OHDUDQFH RI LPSRUWHG JRRGV DQG H[SRUW JRRGV %JCRVGT PQV VQ CRRN[ VQ DCIICIG CPF RQUVCN CTVKENGU ....................................................................................... 1.140

Clearance of imported goods 4GUVTKEVKQPU QP EWUVQF[ CPF TGOQXCN QH KORQTVGF IQQFU............................................................................... 1.140

'PVT[ QH IQQFU QP KORQTVCVKQP ........................................................................................................................... 1.140

47.

Clearance of goods for home consumption ...................................................................................................... 1.141

2TQEGFWTG KP ECUG QH IQQFU PQV ENGCTGF YCTGJQWUGF QT VTCPUJKRRGF YKVJKP VJKTV[ FC[U CHVGT unloading ............................................................................................................................................................... 1.142

49.

Storage of imported goods in warehouse pending clearance or removal.................................................... 1.142

Clearance of export goods 'PVT[ QH IQQFU HQT GZRQTVCVKQP ........................................................................................................................... 1.142

51.

Clearance of goods for exportation .................................................................................................................... 1.143

viii

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2C[OGPV QH FWV[ KPVGTGUV RGPCNV[ GVE ............................................................................................................. 1.143

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.GFIGT HQT FWV[ ETGFKV .......................................................................................................................................... 1.143

CHAPTER VIII *RRGV LQ 7UDQVLW %JCRVGT PQV VQ CRRN[ VQ DCIICIG RQUVCN CTVKENGU CPF UVQTGU .......................................................................... 1.143

6TCPUKV QH EGTVCKP IQQFU YKVJQWV RC[OGPV QH FWV[.......................................................................................... 1.144

6TCPUJKROGPV QH EGTVCKP IQQFU YKVJQWV RC[OGPV QH FWV[ ............................................................................. 1.144

.KCDKNKV[ QH FWV[ QP IQQFU VTCPUKVGF WPFGT UGEVKQP QT VTCPUJKRRGF WPFGT UGEVKQP ........................... 1.144

56.

Transport of certain classes of goods subject to prescribed conditions ........................................................ 1.144 CHAPTER IX :DUHKRXVLQJ

57.

Licensing of public warehouses ......................................................................................................................... 1.144

58.

Licensing of private warehouses ........................................................................................................................ 1.144

58A.

Licensing of special warehouses ........................................................................................................................ 1.144

58B.

Cancellation of licence ......................................................................................................................................... 1.145

9CTGJQWUKPI DQPF ............................................................................................................................................... 1.145

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60.

Permission for removal of goods for deposit in warehouse .......................................................................... 1.145

2GTKQF HQT YJKEJ IQQFU OC[ TGOCKP YCTGJQWUGF........................................................................................... 1.146

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1YPGTŏU TKIJV VQ FGCN YKVJ YCTGJQWUGF IQQFU ................................................................................................ 1.146

/CPWHCEVWTG CPF QVJGT QRGTCVKQPU KP TGNCVKQP VQ IQQFU KP C YCTGJQWUG ..................................................... 1.147

66.

Power to exempt imported materials used in the manufacture of goods in warehouse ........................... 1.147

67.

Removal of goods from one warehouse to another......................................................................................... 1.147

68.

Clearance of warehoused goods for home consumption ............................................................................... 1.147

69.

Clearance of warehoused goods for export ...................................................................................................... 1.148

70.

Allowance in case of volatile goods ................................................................................................................... 1.148

)QQFU PQV VQ DG VCMGP QWV QH YCTGJQWUG GZEGRV CU RTQXKFGF D[ VJKU #EV .................................................... 1.148

)QQFU KORTQRGTN[ TGOQXGF HTQO YCTGJQWUG GVE .......................................................................................... 1.148

73.

Cancellation and return of warehousing bond ................................................................................................ 1.149

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%WUVQF[ CPF TGOQXCN QH YCTGJQWUGF IQQFU.................................................................................................... 1.149 CHAPTER X 'UDZEDFN

&TCYDCEM CNNQYCDNG QP TG GZRQTV QH FWV[ RCKF IQQFU ................................................................................... 1.150

&TCYDCEM QP KORQTVGF OCVGTKCNU WUGF KP VJG OCPWHCEVWTG QH IQQFU which are exported ............................................................................................................................................... 1.150

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+PVGTGUV QP FTCYDCEM ............................................................................................................................................ 1.152

2TQJKDKVKQP CPF TGIWNCVKQP QH FTCYDCEM KP EGTVCKP ECUGU ............................................................................... 1.152

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1OKVVGF CHAPTER XI 6SHFLDO SURYLVLRQV UHJDUGLQJ EDJJDJH JRRGV LPSRUWHG RU H[SRUWHG E\ SRVW FRXULHU DQG VWRUHV

Baggage &GENCTCVKQP D[ QYPGT QH DCIICIG....................................................................................................................... 1.153

&GVGTOKPCVKQP QH TCVG QH FWV[ CPF VCTKHH XCNWCVKQP KP TGURGEV QH DCIICIG ................................................... 1.153

79.

$QPC ſFG DCIICIG GZGORVGF HTQO FWV[ ............................................................................................................. 1.153

6GORQTCT[ FGVGPVKQP QH DCIICIG ....................................................................................................................... 1.153

81.

Regulations in respect of baggage ...................................................................................................................... 1.153

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4CVG QH FWV[ CPF VCTKHH XCNWCVKQP KP TGURGEV QH IQQFU KORQTVGF QT GZRQTVGF D[ RQUV QT EQWTKGT .............. 1.154

4GIWNCVKQPU TGICTFKPI IQQFU KORQTVGF QT VQ DG GZRQTVGF D[ RQUV QT EQWTKGT ............................................. 1.154

Stores 5VQTGU OC[ DG CNNQYGF VQ DG YCTGJQWUGF YKVJQWV CUUGUUOGPV VQ FWV[ ....................................................... 1.154

86.

Transit and transhipment of stores .................................................................................................................... 1.154

+ORQTVGF UVQTGU OC[ DG EQPUWOGF QP DQCTF C HQTGKIP IQKPI XGUUGN QT CKTETCHV......................................... 1.154

88.

Application of section 69 and Chapter X to stores........................................................................................... 1.155

5VQTGU VQ DG HTGG QH GZRQTV FWV[........................................................................................................................... 1.155

%QPEGUUKQPU KP TGURGEV QH KORQTVGF UVQTGU HQT VJG 0CX[ ................................................................................ 1.155 CHAPTER XII 3URYLVLRQV UHODWLQJ WR FRDVWDO JRRGV DQG YHVVHOV FDUU\LQJ FRDVWDO JRRGV

%JCRVGT PQV VQ CRRN[ VQ DCIICIG CPF UVQTGU ..................................................................................................... 1.157

'PVT[ QH EQCUVCN IQQFU .......................................................................................................................................... 1.157

93.

Coastal goods not to be loaded until bill relating thereto is passed, etc. ..................................................... 1.157

94.

Clearance of coastal goods at destination ......................................................................................................... 1.157

/CUVGT QH C EQCUVKPI XGUUGN VQ ECTT[ CP CFXKEG DQQM ........................................................................................ 1.157

.QCFKPI CPF WPNQCFKPI QH EQCUVCN IQQFU CV EWUVQOU RQTV QT EQCUVCN RQTV QPN[ .......................................... 1.157

97.

No coasting vessel to leave without written order .......................................................................................... 1.157

98.

Application of certain provisions of this Act to coastal goods, etc. .............................................................. 1.158

98A.

Power to relax ....................................................................................................................................................... 1.158

2QYGT VQ OCMG TWNGU KP TGURGEV QH EQCUVCN IQQFU CPF EQCUVKPI XGUUGNU......................................................... 1.158 CHAPTER XIIA Audit Audit ....................................................................................................................................................................... 1.158 CHAPTER XIIB 9HULILFDWLRQ RI ,GHQWLW\ DQG &RPSOLDQFH 8GTKſECVKQP QH KFGPVKV[ CPF EQORNKCPEG VJGTGQH ............................................................................................. 1.158 CHAPTER XIII 6HDUFKHV VHL]XUH DQG DUUHVW Power to search suspected persons entering or leaving India, etc. ............................................................... 1.159

Goods imported or exported by post

99A.

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101.

Power to search suspected persons in certain other cases.............................................................................. 1.159

2GTUQPU VQ DG UGCTEJGF OC[ TGSWKTG VQ DG VCMGP DGHQTG IC\GVVGF QHſEGT QH EWUVQOU QT magistrate .............................................................................................................................................................. 1.159

2QYGT VQ UETGGP QT : TC[ DQFKGU QH UWURGEVGF RGTUQPU HQT FGVGEVKPI UGETGVGF IQQFU ................................ 1.160

104.

Power to arrest ...................................................................................................................................................... 1.161

105.

Power to search premises .................................................................................................................................... 1.162

2QYGT VQ UVQR CPF UGCTEJ EQPXG[CPEGU ............................................................................................................. 1.162

106A.

Power to inspect.................................................................................................................................................... 1.162

107.

Power to examine persons .................................................................................................................................. 1.162

108.

Power to summon persons to give evidence and produce documents ........................................................ 1.163

# 1DNKICVKQP VQ HWTPKUJ KPHQTOCVKQP ...................................................................................................................... 1.163 $ 2GPCNV[ HQT HCKNWTG VQ HWTPKUJ KPHQTOCVKQP TGVWTP............................................................................................. 1.164

2QYGT VQ TGSWKTG RTQFWEVKQP QH QTFGT RGTOKVVKPI ENGCTCPEG QH IQQFU KORQTVGF D[ land ......................................................................................................................................................................... 1.164

# 2QYGT VQ WPFGTVCMG EQPVTQNNGF FGNKXGT[ ........................................................................................................... 1.164

5GK\WTG QH IQQFU FQEWOGPVU CPF VJKPIU .......................................................................................................... 1.164

# 2TQXKUKQPCN TGNGCUG QH IQQFU FQEWOGPVU CPF VJKPIU UGK\GF QT DCPM CEEQWPV RTQXKUKQPCNN[ CVVCEJGF pending adjudication ........................................................................................................................................... 1.165

CHAPTER XIV &RQILVFDWLRQ RI JRRGV DQG FRQYH\DQFHV DQG LPSRVLWLRQ RI SHQDOWLHV %QPſUECVKQP QH KORTQRGTN[ KORQTVGF IQQFU GVE ............................................................................................ 1.166

2GPCNV[ HQT KORTQRGT KORQTVCVKQP QH IQQFU GVE .............................................................................................. 1.166

%QPſUECVKQP QH IQQFU CVVGORVGF VQ DG KORTQRGTN[ GZRQTVGF GVE ................................................................ 1.167

2GPCNV[ HQT CVVGORV VQ GZRQTV IQQFU KORTQRGTN[ GVE ..................................................................................... 1.168

# 2GPCNV[ HQT UJQTV NGX[ QT PQP NGX[ QH FWV[ KP EGTVCKP ECUGU............................................................................ 1.168 ## 2GPCNV[ HQT WUG QH HCNUG CPF KPEQTTGEV OCVGTKCN ................................................................................................. 1.169 #$ 2GPCNV[ HQT QDVCKPKPI KPUVTWOGPV D[ HTCWF GVE ............................................................................................... 1.169 #% 2GPCNV[ HQT HTCWFWNGPV WVKNKUCVKQP QH KPRWV VCZ ETGFKV HQT ENCKOKPI TGHWPF ................................................... 1.169

%QPſUECVKQP QH EQPXG[CPEGU ............................................................................................................................... 1.169

2GPCNV[ HQT PQV CEEQWPVKPI HQT IQQFU................................................................................................................. 1.170

2GPCNVKGU HQT EQPVTCXGPVKQP GVE PQV GZRTGUUN[ OGPVKQPGF ............................................................................ 1.170

%QPſUECVKQP QH RCEMCIGU CPF VJGKT EQPVGPVU .................................................................................................... 1.170

%QPſUECVKQP QH IQQFU WUGF HQT EQPEGCNKPI UOWIINGF IQQFU ......................................................................... 1.170

%QPſUECVKQP QH UOWIINGF IQQFU PQVYKVJUVCPFKPI CP[ EJCPIG KP HQTO GVE .............................................. 1.170

%QPſUECVKQP QH UCNG RTQEGGFU QH UOWIINGF IQQFU........................................................................................... 1.171

#FLWFKECVKQP QH EQPſUECVKQPU CPF RGPCNVKGU ..................................................................................................... 1.171

122A.

Adjudication Procedure....................................................................................................................................... 1.171

123.

Burden of proof in certain cases ......................................................................................................................... 1.171

+UUWG QH UJQY ECWUG PQVKEG DGHQTG EQPſUECVKQP QH IQQFU GVE ........................................................................ 1.171

1RVKQP VQ RC[ ſPG KP NKGW QH EQPſUECVKQP .......................................................................................................... 1.172

1P EQPſUECVKQP RTQRGTV[ VQ XGUV KP %GPVTCN )QXGTPOGPV ............................................................................. 1.172

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#YCTF QH EQPſUECVKQP QT RGPCNV[ D[ EWUVQOU QHſEGTU PQV VQ KPVGTHGTG YKVJ QVJGT punishments .......................................................................................................................................................... 1.172 CHAPTER XIVA 6HWWOHPHQW RI FDVHV

# &GſPKVKQPU.............................................................................................................................................................. 1.173 127B.

Application for settlement of cases .................................................................................................................... 1.173

127C.

Procedure on receipt of an application under section 127B ........................................................................... 1.174

127D.

Power of Settlement Commission to order provisional attachment to protect revenue ............................ 1.175

' 1OKVVGF 127F.

Power and procedure of Settlement Commission ........................................................................................... 1.175

127G.

Inspection, etc., of reports.................................................................................................................................... 1.176

* 2QYGT QH 5GVVNGOGPV %QOOKUUKQP VQ ITCPV KOOWPKV[ HTQO RTQUGEWVKQP CPF RGPCNV[ ............................... 1.176 + 2QYGT QH 5GVVNGOGPV %QOOKUUKQP VQ UGPF C ECUG DCEM VQ VJG RTQRGT QHſEGT ............................................... 1.176 , 1TFGT QH UGVVNGOGPV VQ DG EQPENWUKXG ................................................................................................................. 1.176 - 4GEQXGT[ QH UWOU FWG WPFGT QTFGT QH UGVVNGOGPV ............................................................................................ 1.177 . $CT QP UWDUGSWGPV CRRNKECVKQP HQT UGVVNGOGPV KP EGTVCKP ECUGU ...................................................................... 1.177 / 2TQEGGFKPIU DGHQTG 5GVVNGOGPV %QOOKUUKQP VQ DG LWFKEKCN RTQEGGFKPIU ...................................................... 1.177 /# 1OKVVGF 127N. Applications of certain provisions of Central Excise Act. .............................................................................. 1.177 CHAPTER XV $SSHDOV DQG 5HYLVLRQ 128.

Appeals to Commissioner (Appeals) ................................................................................................................. 1.177

128A.

Procedure in appeal.............................................................................................................................................. 1.178

129.

Appellate Tribunal ............................................................................................................................................... 1.178

129A.

Appeals to the Appellate Tribunal ..................................................................................................................... 1.179

$ 1TFGTU QH #RRGNNCVG 6TKDWPCN.............................................................................................................................. 1.181 129C.

Procedure of Appellate Tribunal ........................................................................................................................ 1.182

129D.

Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders ...................................................................................................................................................................... 1.183

&# 1OKVVGF && 4GXKUKQP D[ %GPVTCN )QXGTPOGPV ....................................................................................................................... 1.184 ' &GRQUKV QH EGTVCKP RGTEGPVCIG QH FWV[ FGOCPFGF QT RGPCNV[ KORQUGF DGHQTG ſNKPI CRRGCN ..................... 1.184 '' +PVGTGUV QP FGNC[GF TGHWPF QH COQWPV FGRQUKVGF WPFGT UGEVKQP ' .......................................................... 1.185 130.

Appeal to High Court .......................................................................................................................................... 1.185

130A.

Application to High Court .................................................................................................................................. 1.186

$ 2QYGT QH *KIJ %QWTV QT 5WRTGOG %QWTV VQ TGSWKTG UVCVGOGPV VQ DG COGPFGF ........................................... 1.186 % %CUG DGHQTG *KIJ %QWTV VQ DG JGCTF D[ PQV NGUU VJCP VYQ LWFIGU ................................................................. 1.186 130D.

Decision of High Court or Supreme Court on the case stated ....................................................................... 1.187

130E.

Appeal to Supreme Court ................................................................................................................................... 1.187

130F.

Hearing before Supreme Court .......................................................................................................................... 1.187

131.

Sums due to be paid notwithstanding reference, etc. ..................................................................................... 1.187

xii

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# 'ZENWUKQP QH VKOG VCMGP HQT EQR[ ........................................................................................................................ 1.187 131B.

Transfer of certain pending proceedings and transitional provisions.......................................................... 1.187

$# #RRGCN PQV VQ DG ſNGF KP EGTVCKP ECUGU ............................................................................................................... 1.188 % &GſPKVKQPU.............................................................................................................................................................. 1.189

132.

CHAPTER XVI 2IIHQFHV DQG 3URVHFXWLRQV False declaration, false documents, etc.............................................................................................................. 1.190

1DUVTWEVKQP QH QHſEGT QH EWUVQOU ....................................................................................................................... 1.190

4GHWUCN VQ DG : TC[GF ........................................................................................................................................... 1.190

'XCUKQP QH FWV[ QT RTQJKDKVKQPU .......................................................................................................................... 1.190

135A.

Preparation ............................................................................................................................................................ 1.199

135B.

Power of court to publish name, place of business, etc., of persons convicted under the Act.................. 1.199

1HHGPEGU D[ QHſEGTU QH EWUVQOU .......................................................................................................................... 1.199

%QIPK\CPEG QH QHHGPEGU ........................................................................................................................................ 1.192

1HHGPEGU VQ DG VTKGF UWOOCTKN[ .......................................................................................................................... 1.193

138A.

Presumption of culpable mental state ............................................................................................................... 1.193

$ 4GNGXCPE[ QH UVCVGOGPVU WPFGT EGTVCKP EKTEWOUVCPEGU .................................................................................... 1.193 % #FOKUUKDKNKV[ QH OKETQ ſNOU HCUEKOKNG EQRKGU QH FQEWOGPVU CPF EQORWVGT RTKPV QWVU CU documents and as evidence ................................................................................................................................ 1.193 139.

Presumption as to documents in certain cases ................................................................................................. 1.194

1HHGPEGU D[ EQORCPKGU ........................................................................................................................................ 1.195

140A.

Application of section 562 of the Code of Criminal Procedure, 1898, and of the 2TQDCVKQP QH 1HHGPFGTU #EV ....................................................................................................................... 1.195

CHAPTER XVII 0LVFHOODQHRXV %QPXG[CPEGU CPF IQQFU KP C EWUVQOU CTGC UWDLGEV VQ EQPVTQN QH QHſEGTU QH EWUVQOU ................................. 1.195

4GEQXGT[ QH UWOU FWG VQ )QXGTPOGPV .............................................................................................................. 1.195

# .KCDKNKV[ WPFGT #EV VQ DG ſTUV EJCTIG ................................................................................................................. 1.196 143.

Power to allow import or export on execution of bonds in certain cases .................................................... 1.197

# 1OKVVGF ## 2QYGT VQ UKORNKH[ QT RTQXKFG FKHHGTGPV RTQEGFWTG GVE VQ HCEKNKVCVG VTCFG................................................... 1.197

2QYGT VQ VCMG UCORNGU ......................................................................................................................................... 1.197

1YPGT GVE VQ RGTHQTO QRGTCVKQPU KPEKFGPVCN VQ EQORNKCPEG YKVJ EWUVQOU NCY........................................ 1.197

.KEGPEG HQT %WUVQOU DTQMGTU ............................................................................................................................... 1.197

# #RRGCTCPEG D[ CWVJQTKUGF TGRTGUGPVCVKXG ........................................................................................................ 1.198

.KCDKNKV[ QH RTKPEKRCN CPF CIGPV .......................................................................................................................... 1.199

.KCDKNKV[ QH CIGPV CRRQKPVGF D[ VJG RGTUQP KP EJCTIG QH C EQPXG[CPEG ........................................................ 1.199

149.

Amendment of documents.................................................................................................................................. 1.199

150.

Procedure for sale of goods and application of sale proceeds ....................................................................... 1.199

%GTVCKP QHſEGTU TGSWKTGF VQ CUUKUV QHſEGTU QH EWUVQOU ..................................................................................... 1.200

# +PUVTWEVKQPU VQ QHſEGTU QH EWUVQOU...................................................................................................................... 1.200

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151B.

Reciprocal arrangement for exchange of information facilitating trade ...................................................... 1.200

152.

Delegation of powers ........................................................................................................................................... 1.201

/QFGU HQT UGTXKEG QH PQVKEG QTFGT GVE .............................................................................................................. 1.201

154.

Correction of clerical errors, etc. ......................................................................................................................... 1.201

# 4QWPFKPI QHH QH FWV[ GVE .................................................................................................................................... 1.202 154B.

Publication of information respecting persons in certain cases..................................................................... 1.202

154C.

Common Customs Electronic Portal.................................................................................................................. 1.202

2TQVGEVKQP QH CEVKQP VCMGP WPFGT VJG #EV........................................................................................................... 1.202

)GPGTCN RQYGT VQ OCMG TWNGU .............................................................................................................................. 1.202

)GPGTCN RQYGT VQ OCMG TGIWNCVKQPU................................................................................................................... 1.203

158.

Provisions with respect to rules and regulations ............................................................................................. 1.204

4WNGU EGTVCKP PQVKſECVKQPU CPF QTFGTU VQ DG NCKF DGHQTG 2CTNKCOGPV ............................................................ 1.204

# 'HHGEV QH COGPFOGPVU GVE QH TWNGU TGIWNCVKQPU PQVKſECVKQPU QT QTFGTU .................................................... 1.204 160.

Repeal and savings ............................................................................................................................................... 1.205

4GOQXCN QH FKHſEWNVKGU ......................................................................................................................................... 1.206

THE SCHEDULE................................................................................................................................................................. 1.206

PART 2 &867206 58/(61 $1' 5(*8/$7,2162 Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 ............................................................ 2.7 Interpretative Notes .................................................................................................................................................. 2.12 Customs Valuation (Determination of Value of Export Goods) Rules, 2007 ............................................................... 2.19 &GHGTTGF 2C[OGPV QH +ORQTV &WV[ 4WNGU ................................................................................................................ 2.21 %WUVQOU +ORQTV QH )QQFU CV %QPEGUUKQPCN 4CVG QH &WV[ 4WNGU ........................................................................ 2.22 %WUVQOU %QORQWPFKPI QH 1HHGPEGU 4WNGU .......................................................................................................... 2.26 Accessories (Condition) Rules, 1963................................................................................................................................... 2.29 Goods Imported (Conditions of Transhipment) Regulations, 1995 ............................................................................. 2.30 Project Imports Regulations, 1986 ...................................................................................................................................... 2.32 %WUVQOU $TQMGTU .KEGPUKPI 4GIWNCVKQPU ................................................................................................................. 2.36 Imported Stores (Retention on Board) Regulations, 1963 ............................................................................................... 2.45 4G 'ZRQTV QH +ORQTVGF )QQFU &TCYDCEM QH %WUVQOU &WVKGU 4WNGU ................................................................ 2.46 %WUVQOU CPF %GPVTCN 'ZEKUG &WVKGU &TCYDCEM 4WNGU ........................................................................................... 2.49

+P GCEJ QH VJG TWNGU OCFG WPFGT UWD UGEVKQP QH UGEVKQP QH VJG %WUVQOU 6CTKHH #EV QH HQT CP[ TGHGTGPEG VQ VJG %JCRVGT JGCFKPI QT UWD JGCFKPI QH VJG (KTUV 5EJGFWNG VQ VJG %WUVQOU 6CTKHH #EV QH CU VJG ECUG OC[ DG TGNCVKPI VQ CP[ IQQFU QT ENCUU of goods, wherever referred to in the said rule, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule VQ VJG %WUVQOU 6CTKHH #EV QH CU COGPFGF D[ VJG %WUVQOU 6CTKHH #OGPFOGPV 1TFKPCPEG QH UJCNN DG FGGOGF VQ JCXG DGGP UWDUVKVWVGF YKVJ GHHGEV HTQO XKFG 0QVKſECVKQP 0Q %WU 0 6 FCVGF +P GCEJ QH VJG TGIWNCVKQPU OCFG WPFGT UGEVKQP QH VJG %WUVQOU #EV QH HQT CP[ TGHGTGPEG VQ VJG %JCRVGT JGCFKPI QT UWD JGCFKPI QH VJG (KTUV 5EJGFWNG VQ VJG %WUVQOU 6CTKHH #EV QH CU VJG ECUG OC[ DG TGNCVKPI VQ CP[ IQQFU QT ENCUU QH IQQFU wherever referred to in the said regulation, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule to the %WUVQOU 6CTKHH #EV QH CU COGPFGF D[ VJG %WUVQOU 6CTKHH #OGPFOGPV 1TFKPCPEG QH UJCNN DG FGGOGF VQ JCXG DGGP UWDUVKVWVGF YKVJ GHHGEV HTQO XKFG 0QVKſECVKQP 0Q %WU 0 6 FCVGF

xiv

%7561/5 .#9 /#07#.

9CTGJQWUGF )QQFU 4GOQXCN 4GIWNCVKQPU ........................................................................................................... 2.61 /CPWHCEVWTG CPF 1VJGT 1RGTCVKQPU KP 9CTGJQWUG 0Q 4GIWNCVKQPU ............................................................ 2.62 Baggage Rules, 2016.............................................................................................................................................................. 2.65 Customs Baggage Declaration Regulations, 2013 ............................................................................................................ 2.71 Baggage (Transit To Customs Stations) Regulations, 1967 ............................................................................................. 2.73 2CUUGPIGTŏU $CIICIG .GX[ QH (GGU 4GIWNCVKQPU ................................................................................................... 2.75 Rules for Shipping of Passenger’s Baggage and Passing of the same Through Custom Houses ............................. 2.76 4WNGU HQT 2CUUKPI (TGG QH +ORQTV &WV[ $CIICIG 6JTQWIJ %WUVQO *QWUG CV $QODC[............................................... 2.76 Rules for Passing of Passenger’s Baggage Through Saurashtra .................................................................................... 2.78 Courier Imports and Exports (Clearance) Regulations, 1998 ......................................................................................... 2.79 Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 ........................................ 2.87 4WNGU 4GICTFKPI 2QUVCN 2CTEGNU .GVVGT 2CEMGVU HTQO (QTGKIP 2QTVU KP QWV QH +PFKC ............................................... 2.94 +ORQTVGF 2CEMCIGU 1RGPKPI 4GIWNCVKQPU ............................................................................................................ 2.96 %WUVQOU #VVCEJOGPV QH 2TQRGTV[ QH &GHCWNVGTU HQT 4GEQXGT[ QH )QXGTPOGPV &WGU 4WNGU .......................... 2.97 5RGEKſGF )QQFU 2TGXGPVKQP QH +NNGICN 'ZRQTV 4WNGU ......................................................................................... 2.100 0QVKſGF )QQFU 2TGXGPVKQP QH +NNGICN +ORQTV 4WNGU .......................................................................................... 2.103 Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957 ............................................................ 2.106 +ORQTV /CPKHGUV #KTETCHV 4GIWNCVKQPU ................................................................................................................. 2.111 'ZRQTV /CPKHGUV #KTETCHV 4GIWNCVKQPU ................................................................................................................. 2.115 5GC %CTIQ /CPKHGUV CPF 6TCPUJKROGPV 4GIWNCVKQPU ........................................................................................... 2.119 %WUVQOU (GGU HQT 4GPFGTKPI 5GTXKEGU D[ %WUVQOU 1HſEGTU 4GIWNCVKQPU ...................................................... 2.125 .GX[ QH (GGU %WUVQOU &QEWOGPVU 4GIWNCVKQPU ................................................................................................. 2.127 Notice of Short-Export Rules, 1963 ................................................................................................................................... 2.129 Bonded Aircraft Stores (Procedure) Regulations, 1965 ................................................................................................. 2.130 Boat Notes Regulations, 1976 ............................................................................................................................................ 2.131 Customs Refund Application (Form) Regulations, 1995............................................................................................... 2.132 #6# %CTPGV (QTO QH $KNN QH 'PVT[ 5JKRRKPI $KNN 4GIWNCVKQPU ...................................................................... 2.133 $KNN QH 'PVT[ (QTOU 4GIWNCVKQPU ........................................................................................................................... 2.134 $KNN QH 'PVT[ 'NGEVTQPKE +PVGITCVGF &GENCTCVKQP CPF 2CRGTNGUU 2TQEGUUKPI 4GIWNCVKQPU .............................. 2.135 7PENGCTGF )QQFU $KNN QH 'PVT[ 4GIWNCVKQPU ........................................................................................................ 2.137 Bill of Coastal Goods (Form) Regulations, 1976 ............................................................................................................. 2.138 Shipping Bill for Aircraft Spares Ex-Bond Regulations, 1975....................................................................................... 2.139 Shipping Bill and Bill of Export (Form) Regulations, 2017 ........................................................................................... 2.140 Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 ............................. 2.141 Import Report (Form) Regulations, 1976 ......................................................................................................................... 2.143 Export Report (Form) Regulations, 1976 ......................................................................................................................... 2.144 +ORQTV QH )QNF CPF 5KNXGT D[ 2CUUGPIGTU (QTO QH $KNN QH 'PVT[ 4GIWNCVKQPU ................................................ 2.145 +PVGNNGEVWCN 2TQRGTV[ 4KIJVU +ORQTVGF )QQFU 'PHQTEGOGPV 4WNGU ................................................................. 2.146 Handling of Cargo in Customs Areas Regulations, 2009 .............................................................................................. 2.151 +PFKC 5KPICRQTG 6TCFG #ITGGOGPV 5CHGIWCTF /GCUWTGU 4WNGU ...................................................................... 2.157 Customs Audit Regulations, 2018 .................................................................................................................................... 2.162 Denaturing of Spirit Rules, 1972 ....................................................................................................................................... 2.164 Stamping of Piece-Goods and Testing of Yarn Rules, 1949 .......................................................................................... 2.165

CONTENTS

xv

Customs (Publication of Names) Rules, 1975 ................................................................................................................. 2.167 Warehouse (Custody and Handling of Goods) Regulations, 2016 ............................................................................. 2.169 Special Warehouse (Custody and Handling of Goods) Regulations, 2016 ............................................................... 2.172 Public Warehouse Licensing Regulations, 2016 ............................................................................................................ 2.174 Private Warehouse Licensing Regulations, 2016 ........................................................................................................... 2.176 Special Warehouse Licensing Regulations, 2016 ........................................................................................................... 2.178 India-ASEAN Trade in Goods Agreement (Safeguard Measure) Rules, 2016 .......................................................... 2.180 4WNG HQT (WTPKUJKPI QH +PHQTOCVKQPU D[ %WUVQOU 1HſEGTU ........................................................................................... 2.186 Rule for Grant of Port Clearance To Sailing Vessels in Kandla ................................................................................... 2.187 Rules for Special Pass for Breaking Bulk in any Port in the States of Madras, Pondicherry and Bombay ............ 2.188 Rules for Special Pass for Breaking Bulk in any Port in the States of Mysore and Kerala ....................................... 2.189 Rules for Special Pass for Breaking Bulk in any Port in the State of Saurashtra ....................................................... 2.190 Customs (Settlement of Cases) Rules, 2007 ..................................................................................................................... 2.191 Customs and Central Excise Settlement Commission Procedure, 2007...................................................................... 2.193 Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015 ....................................................................................................... 2.196 Jurisdiction of Benches of Customs, Central Excise & Settlement Commission........................................................ 2.198 The Indirect Tax Ombudsman Guidelines, 2011 ............................................................................................................ 2.199 FICCI/TAITRA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 2014 .............................................. 2.204 India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 ............................................................................................................................................................. 2.209 Customs (Furnishing of Information) Rules, 2017 ......................................................................................................... 2.214 Pre-Notice Consultation Regulations, 2018 .................................................................................................................... 2.216 Exports by Post Regulations, 2018 .................................................................................................................................... 2.217 Customs (Finalisation of Provisional Assessment) Regulations, 2018 ........................................................................ 2.217 Customs (Supplementary Notice) Regulations, 2019 ................................................................................................... 2.219 Transhipment of Cargo to Nepal under Electronic Cargo Tracking Systems Regulations, 2019 .......................... 2.219 Manufacture and Other Operations in Special Warehouse Regulations, 2020 .......................................................... 2.221 Transportation of Goods (Through Foreign Territory), Regulations, 2020 ................................................................ 2.225 Customs Authority for Advance Ruling Regulations, 2021 ......................................................................................... 2.227 %WUVQOU 8GTKſECVKQP QH +FGPVKV[ %QORNKCPEG 4GIWNCVKQPU ......................................................................... 2.234 Electronic Duty Credit Ledger Regulations, 2021 .......................................................................................................... 2.237 Shipping Bill (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2022 ................... 2.239 Customs (Electronic Cash Ledger) Regulations, 2022 ................................................................................................... 2.241 Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 ................................................. 2.243 4WNGU QH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT #UKC 2CEKſE 6TCFG #ITGGOGPV (QTOGTN[ -PQYP CU Bangkok Agreement) Rules, 2006 ...................................................................................................................... 2.243 Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976 ............................................. 2.243 Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995 ................................................................................................................................... 2.243 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG (TGG 6TCFG #ITGGOGPV DGVYGGP VJG Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000 ............................... 2.243 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003............................................ 2.243 Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006 ....................................................................................................................................................... 2.243 4WNGU +PVGTKO QH 1TKIKP HQT 2TGHGTGPVKCN 6CTKHH %QPEGUUKQPU HQT 6TCFG DGVYGGP +PFKC CPF 6JCKNCPF .................. 2.244 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Co-operation #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF 4GRWDNKE QH 5KPICRQTG 4WNGU ................................. 2.244

xvi

CUSTOMS LAW MANUAL

4WNGU QH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFKPI #ITGGOGPV DGVYGGP VJG Republic of India and the Republic of Chile Rules, 2007 ................................................................................ 2.244 Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 ................................. 2.244 Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008 ........................................................................................................... 2.244 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP the Governments of Mercosur Member States and the Republic of India) Rules, 2009 ............................. 2.244 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG Governments of the Republic of India and the Republic of Korea) Rules, 2009 ......................................... 2.244 %WUVQOU 6CTKHH =&GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG Governments of Member States of the Association of South East Asian Nations (ASEAN) and the Republic of India] Rules, 2009 ............................................................................................................................ 2.245 %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH %QWPVGTXCKNKPI &WV[ QP 5WDUKFK\GF #TVKENGU and for Determination of Injury) Rules, 1995 ................................................................................................... 2.245 %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH #PVK &WORKPI &WV[ QP &WORGF #TVKENGU CPF for Determination of Injury) Rules, 1995 ........................................................................................................... 2.245 %WUVQOU 6CTKHH +FGPVKſECVKQP CPF #UUGUUOGPV QH 5CHGIWCTF &WV[ 4WNGU ...................................................... 2.245 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF ,CRCP 4WNGU .............................................................. 2.245 India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017..... 2.245 India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017 ............................................................................................................................................................. 2.245 Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 .............................................. 2.246 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation CPF 2CTVPGTUJKR #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF VJG 4GRWDNKE QH /CWTKVKWU Rules, 2021 ............................................................................................................................................................. 2.246 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation CPF 2CTVPGTUJKR #ITGGOGPV DGVYGGP +PFKC CPF VJG 7PKVGF #TCD 'OKTCVGU 4WNGU ......................... 2.246

PART 3 $33($/ 5(9,6,21 $1' $33(//$7( 75,%81$/¶6 58/(6 NOTIFICATIONS AND ORDERS

Customs (Appeals) Rules, 1982........................................................................................................................................... 3.11 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 ............................................................................................................................................................... 3.15 CEGAT (Countervailing Duty and Anti-Dumping Duty) Procedure Rules, 1996 ............................................................................................................................................................... 3.25 Appellate Tribunal — Constitution of Benches ................................................................................................................ 3.28 CESTAT — Constitution of Bench at Ahmedabad .......................................................................................................... 3.29 Jurisdiction of Delhi Benches of CESTAT ......................................................................................................................... 3.30 Appeal — Filing appeal in CESTAT — Forms E.A.-3, E.A.-4, E.A.-5, C.A.-3, C.A.-4, C.A.-5, S.T.-5, S.T.-6 CPF 5 6 TGXKUGF ō %NCTKſECVKQPU ...................................................................................................................... 3.30 #RRGCN VQ %'56#6 ō 0GY #NRJC 0WOGTKE %QFGU HQT %QOOKUUKQPGTCVGU EQPUGSWGPV VQ ECFTG TGXKGY KP ......................................................................................................................................................... 3.32 .KUV QH FCVGU YKVJ QVJGT RCTVKEWNCTU VQ DG UWDOKVVGF ........................................................................................................ 3.36 5WRRNGOGPVCT[ KPHQTOCVKQP TGSWKTGF VQ DG #PPGZGF VQ CRRGCN OGOQ........................................................................ 3.37 List of relied upon authorities to be submitted ................................................................................................................ 3.37 2TQRGT ſNKPI QH #RRGCN /GOQU VQ %'56#6...................................................................................................................... 3.37 Persons authorised to accept appeals, etc. ........................................................................................................................ 3.38 6GEJPKECN 1HſEGT CWVJQTKUGF VQ CEEGRV CRRGCNU GVE ........................................................................................................ 3.38

CONTENTS

xvii

Appeal to CESTAT — Timings for receipt of appeals/applications ............................................................................. 3.38 Appeal memo/Paper book — Jurisdictional Commissioners and DRs to be supplied copies thereof ................... 3.38 8CMCNCVPCOCU #WVJQTKUCVKQP NGVVGTU VQ DG RTQRGTN[ ſNGF CVVGUVGF CEEGRVGF ............................................................ 3.38 Instant issue of Appeal/Application number by Filing Counter at CESTAT ............................................................. 3.39 Defective Appeals — Diary Number (Provisional Appeal Number) to be given in case of defects ........................ 3.39 CESTAT Cause List — Dates for issue ............................................................................................................................... 3.39 CESTAT — Cause List — Names of Advocates/Consultants not appearing — CESTAT Data to be updated in 24 hours ............................................................................................................................................................... 3.39 All appeals against same order to be listed together ....................................................................................................... 3.40 CESTAT — Procedure for mention of Non-Listed Matters — Declaration form prescribed .................................... 3.40 Measures for expediting and facilitating disposal of matters before the 6TKDWPCN ō %NCTKſECVKQP D[ %'56#6 .................................................................................................................. 3.41 .KUVKPI JGCTKPI FKURQUCN QH CRRGCNU CRRNKECVKQP ō 0GY 2TQEGFWTG....................................................................... 3.41 CESTAT — Daily listing & hearing of Stay/Misc. applications and regular matters ................................................ 3.42 (GG HQT #RRNKECVKQP 4GSWGUV HQT CFLQWTPOGPV RCUU QXGT QT EJCPIG QH CWVJQTKUGF TGRTGUGPVCVKXG UVC[ cross-objections, reference application and other miscellaneous applications ............................................. 3.43 2TG FGRQUKV ō /CPFCVQT[ RTG FGRQUKV HQT ſNKPI CRRGCN CHVGT ECP DG RCKF HTQO %GPXCV CEEQWPV or adjusted against deposit made during investigation .................................................................................. 3.43 2TG FGRQUKV ō 5VC[ &KURGPUCVKQP QH RTG FGRQUKV QT TGHWPF QH RTG FGRQUKV WPFGT PGY RTQXKUKQP QH (KPCPEG 0Q #EV Y G H ō 0Q TGEQXGT[ FWTKPI RGPFGPE[ QH CRRGCN DGHQTG Tribunal/Commissioner (Appeals) — Deposit made during investigation to be treated as pre-deposit — Refund of pre-deposit in 15 days of favourable appealable order........................................ 3.44 Finance Ministry Advisory to CESTAT to observe Court timings, decide cases maximum in one month CPF GPHQTEG FKURQUCN PQTOU CPF TG NKUV CNN ECUGU YJGTG QTFGTU RGPFKPI HQT QXGT OQPVJU ...................... 3.46 'CTN[ JGCTKPI TGSWGUVU JQY VQ DG EQPUKFGTGF ................................................................................................................... 3.47 Early hearing matters to be listed chronologically and not on top of the list .............................................................. 3.47 CESTAT — Mention of matters — Oral orders/directions not proper — Application necessary for early hearing ............................................................................................................................................................ 3.47 #RRGNNCVG 6TKDWPCN JCU PQ LWTKUFKEVKQP VQ TGUVQTG CRRGCN YJGP 6TKDWPCNU FKUOKUUCN QTFGT CNTGCF[ WRJGNF

by High Court ......................................................................................................................................................... 3.48 Admission of appeals valued up to Rs. 50,000 ................................................................................................................. 3.48 CHA Licensing cases to be heard by Division Bench ...................................................................................................... 3.49 Difference of opinion matters — Nomination of Third Member — Procedure .......................................................... 3.49 1TFGTU CPF QTFGT UJGGVU ō #OQWPV QH FWV[ RGPCNV[ KPVGTGUV CPF RTG FGRQUKV VQ DG YTKVVGP DQVJ KP YQTFU CPF ſIWTGU ................................................................................................................................................... 3.50 %'56#6 ō #FLQWTPOGPV D[ 5KPING /GODGT $GPEJ YJGP &KXKUKQP $GPEJ PQV CXCKNCDNG......................................... 3.50 CESTAT — Reserved orders — Procedure for pronouncement .................................................................................... 3.50 Delay in issue of orders — Court masters and ARs to be vigilant ................................................................................ 3.51 2TGEGFGPV ō 0QP ſNKPI QH CRRGCN D[ &GRCTVOGPV DGHQTG %'56#6 *KIJ %QWTVU CPF 5WRTGOG %QWTV FWG VQ NQY COQWPV ō 5WEJ FGEKUKQP PQV VQ DG VTGCVGF CU RTGEGFGPV QP OGTKVU ............................................ 3.52

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CESTAT — Ban on practice by CESTAT Members applies to retired, resigned, discharged or probatory Members ................................................................................................................................................ 3.52 5VC[ QTFGTU ſZKPI VKOG NKOKV HQT EQORNKCPEG VQ DG URGGFKN[ FGURCVEJGF ...................................................................... 3.53 Inspection and copies of all records of CESTAT .............................................................................................................. 3.53 2TG FGRQUKV ō /CPFCVQT[ RTG FGRQUKV QH FWV[ QT RGPCNV[ HQT ſNKPI CRRGCN CRRNKECDNG VQ &TCYDCEM ENCKO but not to Revision Application before Joint Secretary ..................................................................................... 3.54 Inspection and copies of CESTAT Judicial/Non-Judicial records................................................................................. 3.55 #RRGNNCVG 6TKDWPCN ō &GNGICVKQP QH 2QYGTU .................................................................................................................... 3.55 Appeal to Supreme Court against Appellate Tribunal’s Orders — Time-limit........................................................... 3.55 4GEVKſECVKQP /QFKſECVKQP 4GXKGY QH CP +PVGTNQEWVQT[ 1TFGT YJGP PQV RGTOKUUKDNG ō +PUVTWEVKQPU HTQO President, CESTAT ................................................................................................................................................. 3.57 #RRGCN #RRNKECVKQP ō &GOCPF FTCHV 2C[ QTFGT VQYCTFU TGIKUVTCVKQP HGGU UJQWNF DG XCNKF OKPKOWO 60 days ...................................................................................................................................................................... 3.58 CESTAT — Adjournment of cases to be sought at least 48 hours in advance ............................................................. 3.58 Listing of matters involving revenue upto ` 50 lakh before Single Member Bench ................................................... 3.58 %'56#6 ō %CUGU #RRGCNU QH .CMUJOKMWOCTCP CPF 5TKFJCTCP .CY (KTOU PQV VQ DG NKUVGF DGHQTG /U #TEJCPC 9CFJYC /GODGT ,WFKEKCN .......................................................................................................... 3.58 CESTAT — Filing of appeal/application before CESTAT — Undertaking to be given that matter PQV RTGXKQWUN[ ſNGF QT RGPFKPI DGHQTG CP[ QVJGT NGICN HQTWO ....................................................................... .3.59 Transfer Policy of Members of CESTAT — Guidelines ................................................................................................. .3.59 2TG FGRQUKV HQT ſNKPI #RRGCN VQ 6TKDWPCN ō %'56#6 EKTEWNCT RTQXKFKPI HQT CFFKVKQPCN FGRQUKV QH YKVJFTCYP ō EQORNKCPEG VQ &GNJK * % &GEKUKQP FCVGF FKTGEVGF ............................................... .3.59 CESTAT — Procedure and Records for Defective Appeals .......................................................................................... .3.60 CESTAT — Delay in Passing of Orders — Proposal Seeking Permission of President for pronouncement of Orders to be routed through Registrar .......................................................................................................... .3.60 %'56#6 ō #RRGCNU KPXQNXKPI COQWPV PQV GZEGGFKPI 6YQ .CMJU VQ DG ſTUV EQPUKFGTGF HQT FKURQUCN or as “Mention Matters” On the basis of monetary limit ................................................................................ .3.60 %'56#6 ō 'PINKUJ VTCPUNCVKQP QH FQEWOGPVU KP QVJGT NCPIWCIGU VQ DG ſNGF ............................................................ .3.61 %'56#6 ō *GCTKPI 0QVKEGU 1TFGTU VQ DG FKURCVEJGF YKVJKP FC[U QH TGEGKRV ....................................................... .3.61 CESTAT Orders including Daily Orders to be computer printed for each item of the Cause List and to be uploaded on the CESTAT Website on the same day.................................................................................. . 3.61 Delay in uploading of Orders — Remedial measures .................................................................................................... 3.61 Timely uploading of Daily Orders — Monitoring of ..................................................................................................... 3.62 1TFGTU WRNQCFKPI ō 0Q OQFKſECVKQP QH 1TFGTU VQ DG CNNQYGF KP WRNQCFGF 1TFGTU YKVJQWV RTKQT approval of Hon’ble President............................................................................................................................. 3.62 /QDKNG PWODGT CPF ' OCKN +& VQ DG IKXGP KP CRRGCNU ſNGF VQ %'56#6 ...................................................................... 3.62 &GHGEVKXG CRRGCNU YJGP VQ DG NKUVGF FKTGEVN[ DGHQTG VJG %'56#6 $GPEJ..................................................................... 3.62 Adjournment notice — Discontinuation of ...................................................................................................................... 3.63 Timely issue of Supplementary Cause List ...................................................................................................................... 3.63 4GIKUVGTU ō 4GEQTFU HQT RGPFKPI FKURQUGF ECUGU CPF HQT WRNQCFKPI QP %'56#6 YGDUKVG VQ DG maintained by SPSs/PAs...................................................................................................................................... 3.63

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Bench Orders on defective appeals — Procedure ........................................................................................................... 3.63 Names of Counsel/Consultant to be given in cause list ............................................................................................... 3.63 *GCTKPI PQVKEGU VQ DG RTGRCTGF KP CFXCPEG CPF KUUWGF KPUVCPVN[ ſZKPI VJG FCVG QH JGCTKPI QH CRRGCNU ............... 3.64 5GTXKEG TGRQTV QH JGCTKPI PQVKEGU CPF QTFGTU VQ DG RNCEGF KP CRRGCN ſNGU .................................................................. 3.64 Hearing notices, orders and other communications to be sent by speed post ........................................................... 3.64 E-Hearing of Appeals at Mumbai, Bangalore, Ahmedabad, Chandigarh, Delhi, Kolkata and Allahabad $GPEJGU QP TGSWGUV QH %QWPUGN ō 2TQEGFWTG RTGUETKDGF ................................................................................ 3.64 E-Hearing of Appeals — Members to sit in the Court Rooms ...................................................................................... 3.69 E-Hearing — Procedure for postponement ..................................................................................................................... 3.69 &KIKVCNK\CVKQP QH CNN TGEQTFU QH VJG %'56#6 CPF FGVCKNU NKMG FCVG QH JGCTKPI CPF FCVG QH QTFGT GVE VQ DG FKUENQUGF QP YGDUKVG ō &KTGEVKQPU QH VJG %GPVTCN +PHQTOCVKQP %QOOKUUKQP............................................... 3.69 4GUGTXGF QTFGTU VQ DG VKOGN[ WRNQCFGF CPF ſNGU VQ DG UGPV VQ TGIKUVT[ KP VKOG ō &KTGEVKQPU ................................. 3.69 CESTAT — Orders — Inaccurate and incomplete data of appeals are entered in system at the time of registration of — instruction ................................................................................................................................. 3.70 E-hearing — Weekly return to be submitted by CESTAT Registry .............................................................................. 3.70 CESTAT — E-hearing — Listing of defects Cases involving Mandatory pre-deposits — Instruction .................... 3.71 CESTAT — E-hearing Appeals at Mumbai, Bangalore Ahmedabad, Chandigarh, Delhi, Kolkata, #NNCJCDCF CPF %JGPPCK $GPEJGU QP TGSWGUV CV EQWPUGN ō 2TQEGFWTG RCTVKCNN[ OQFKſGF .......................... 3.71 %'56#6 ō ' JCTKPI QH #RRGCNU CV CNN $GPEJGU 4GIKUVT[ UJCNN NKUV /CZKOWO /CVVGTU RGT FC[ Y G H ō 2TQEGFWTG 2CTVKCNN[ /QFKſGF ........................................................................................................... 3.71 CESTAT — Members to Submit Monthly disposal Statement....................................................................................... 3.72 .KOKVCVKQP 2GTKQF QH NKOKVCVKQP CU RTGUETKDGF WPFGT IGPGTCN QT URGEKCN NCYU KP TGURGEV QH CNN LWFKEKCN QT SWCUK LWFKEKCN RTQEGGFKPI YJGVJGT EQPFQPCDNG QT PQV UVCPF GZVGPFGF VKNN HWTVJGT QTFGTU &KTGEVKQPU KUUWGF D[ 5WRTGOG %QWTV QTFGT FCVGF VQ DG UVTKEVN[ HQNNQYGF .................................... 3.73 E-hearing — Listing of defect cases involving non-Payment of mandatory Pre-deposit — Instruction ................. 3.73 Limitation - Computing period of limitation for any suit, appeal, application or proceeding, period from 15-3-2020 to 2-10-2021 shall stand excluded - Remaining period of limitation as on UJCNN DGEQOG CXCKNCDNG Y G H &KTGEVKQP KUUWGF D[ 5WRTGOG %QWTV QTFGT FCVGF VQ DG UVTKEVN[ HQNNQYGF ................................................................................................................ 3.73 %'56#6 ō #RRGCNU CTKUKPI YKVJKP VJG LWTKUFKEVKQP QH C 2TKPEKRCN 4GIKQPCN $GPEJ VQ DG ſNGF CPF JGCTF D[ VJG TGURGEVKXG $GPEJ ō *QYGXGT CRRGCNU ſNGF CICKPUV VJG UCOG KORWIPGF QTFGT DGHQTG FKHHGTGPV $GPEJGU YKNN DG JGCTF D[ $GPEJ EQPUVKVWVGF D[ 2TGUKFGPV ............................................................... 3.74 %'56#6 ō ' JGCTKPI ō 2CTVKEKRCPVU CFXKUGF VQ RWV VJGKT PCOGU KP FKURNC[ YKPFQY ō +PUVTWEVKQP.................... 3.74 CESTAT — Physical Hearing of appeals for all Benches to Commence from 21-2-2022 — Order dated YKVJFTCYP............................................................................................................................................ 3.74 %'56#6 ō 1PG &KXKUKQP $GPEJ HTQO /WODCK UJKHVGF VQ #JOGFCDCF Y G H ......................................... 3.74A CESTAT — Physical hearing on Monday, Wednesday and Friday at all Benches — Registry shall list OCZKOWO OCVVGTU RGT FC[ Y G H ō 0Q TGSWKTGOGPV HQT UWDOKUUKQP QH YTKVVGP TGSWGUV ō 2TQEGFWTG RCTVKCNN[ OQFKſGF .......................................................................................................... 3.74A %'56#6 ō *GCTKPI 0QVKEG UGPV YKVJQWV RTQRGT QHſEG 0QVG ō +PUVTWEVKQP ............................................................ 3.74A %'56#6 ō &GNJK #FXQECVGUŏ 9GNHCTG (WPF 4WNGU ō 8CMCNCVPCOC VQ DG CHſZGF YKVJ #FXQECVG Welfare Fund Stamp of ` 25 ................................................................................................................................3.74B Adjournment Notice — Discontinuation of — Further instruction ............................................................................3.74B CESTAT ō %GTVKſGF EQRKGU QH CNN QTFGTU QH CNN DGPEJGU VQ DG KUUWGF D[ FQYPNQCFKPI QTFGTU HTQO YGDUKVG ō +PUVTWEVKQPU ........................................................................................................................................3.74B CESTAT — Physical Hearing of appeals to commence from 30-5-2022 — Protocols for physical hearing UCOG CU RTQXKFGF KP #PPGZWTG + QH 2WDNKE 0QVKEG 0Q GZEGRV HQT TGSWKTKPI YTKVVGP TGSWGUV HQT NKUVKPI QH ECUG .....................................................................................................................................3.74B Tribunals Reforms Act, 2021 ............................................................................................................................................... 3.75 Conditions of service of Chairperson and Members of Tribunals, Appellate Tribunals and other Authorities .... 3.90 Tribunal (Conditions of Service) Rules, 2021 .................................................................................................................... 3.92

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PART 4 NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 CONTENTS OF NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 AND RULES AND REGULATIONS MADE THEREUNDER [CHRONOLOGICAL LIST OF BASIC NOTIFICATIONS — See Part 8] 0QVKſECVKQPU WPFGT 5GEVKQP ō 'ZVGPV CPF %QOOGPEGOGPV QH %WUVQOU #EV............................................................. 4.5 0QVKſECVKQP WPFGT 5GEVKQP ō #RRQKPVOGPV QH RTQRGT QHſEGTU .................................................................................... 4.5 0QVKſECVKQPU WPFGT 5GEVKQP ō #RRQKPVOGPV QH %WUVQOU QHſEGTU ............................................................................... 4.7 0QVKſECVKQP WPFGT 5GEVKQP ō 2QYGTU QH %WUVQOU QHſEGTU .......................................................................................... 4.37 0QVKſECVKQPU WPFGT 5GEVKQP ō &GNGICVKQP QH RQYGTU .................................................................................................. 4.48 0QVKſECVKQPU WPFGT 5GEVKQP ō %WUVQOU 2QTVU CPF #KTRQTVU +PNCPF %QPVCKPGT &GRQVU .CPF %WUVQOU 5VCVKQPU CPF 4QWVGU 2QTVU HQT 5JKROGPV CPF .CPFKPI 2QTVU HQT %QCUVCN 6TCFG (QTGKIP 2QUV 1HſEGU and International Courier Terminal ...................................................................................................................... 4.57 0QVKſECVKQPU WPFGT 5GEVKQP ō .CPFKPI RNCEGU CPF %WUVQOU CTGCU ........................................................................... 4.99 0QVKſECVKQPU WPFGT 5GEVKQP ō 2TQJKDKVKQP QH 6TCPUJKROGPV .................................................................................. 4.145 0QVKſECVKQPU WPFGT 5GEVKQPU # VQ 0 ō +NNGICN KORQTV QT GZRQTV ......................................................................... 4.174 0QVKſECVKQPU WPFGT 5GEVKQP ō 'ZEJCPIG TCVGU HQT KORQTVGF CPF GZRQTV QH IQQFU.............................................. 4.179 0QVKſECVKQPU WPFGT 5GEVKQP ō 'ZGORVKQP HTQO FWV[ .............................................................................................. 4.183 0QVKſECVKQP WPFGT 5GEVKQP # ō +PVGTGUV TCVG HQT FGNC[GF TGHWPF ........................................................................... 4.183 0QVKſECVKQPU WPFGT 5GEVKQP # ō &WVKGU PQV NGXKGF QT UJQTV NGXKGF CU C TGUWNV QH IGPGTCN RTCEVKEG - Exemption .......................................................................................................................................................... 4.183 0QVKſECVKQP WPFGT 5GEVKQP ## ō +PVGTGUV TCVG HQT FGNC[GF RC[OGPV QH FWV[ ....................................................... 4.183 0QVKſECVKQP WPFGT 5GEVKQP ' ō #FXCPEG 4WNKPI ō &GſPKVKQPU ............................................................................. 4.183 0QVKſECVKQP WPFGT 5GEVKQP '# ō #RRQKPVOGPV QH %WUVQOU #WVJQTKV[ HQT #FXCPEG 4WNKPI ............................. 4.184 0QVKſECVKQP WPFGT 5GEVKQP ( ō #WVJQTKV[ HQT #FXCPEG 4WNKPI ō %QPUVKVWVKQP QH ............................................ 4.185 0QVKſECVKQP WPFGT 5GEVKQP ō +ORQTV OCPKHGUV QT +ORQTV 4GRQTV ō 1VJGT URGEKſGF RGTUQPU CWVJQTKUGF VQ ſNG ................................................................................................................................................... 4.185 0QVKſECVKQP WPFGT 5GEVKQP ō 'PVT[ KPYCTFU............................................................................................................. 4.185 0QVKſECVKQPU WPFGT 5GEVKQP ō 'ZGORVKQP HTQO UWRGTXKUKQP QP NCPFKPI CPF UJKROGPV HTQO YJCTXGU .......... 4.185 0QVKſECVKQPU WPFGT 5GEVKQP ō 5WURGPUKQP QH VJG KUUWG QH $QCV 0QVGU .................................................................. 4.186 0QVKſECVKQPU WPFGT 5GEVKQP ō 4GUVTKEVKQPU QP WPNQCFKPI CPF NQCFKPI QH IQQFU QP PCVKQPCN JQNKFC[U ........... 4.187 0QVKſECVKQPU WPFGT 5GEVKQP ō %WUVQFKCP HQT KORQTVGF IQQFU............................................................................... 4.188 0QVKſECVKQP WPFGT 5GEVKQP ō +PVGTGUV HQT FGNC[GF RC[OGPVU QH YCTGJQWUKPI FWGU ........................................... 4.207 0QVKſECVKQP WPFGT 5GEVKQP # ō 2C[OGPV VJTQWIJ 'NGEVTQPKE %CUJ .GFIGT CPF 'NGEVTQPKE %TGFKV Ledger.................................................................................................................................................................. 4.208A 0QVKſECVKQPU WPFGT 5GEVKQP ō 6TCPUJKROGPV QH IQQFU 4WNGU .............................................................................. 4.209 0QVKſECVKQPU WPFGT 5GEVKQP ō #RRQKPVOGPV QH 2WDNKE 9CTGJQWUG....................................................................... 4.218 0QVKſECVKQP WPFGT 5GEVKQP # ō .KEGPUG VQ IQQFU FGRQUKVGF KP URGEKCN YCTGJQWUG ............................................. 4.220 0QVKſECVKQP WPFGT 5GEVKQPU # ō 9CTGJQWUKPI RTQXKUKQPU............................................................................. 4.220 0QVKſECVKQP WPFGT 5GEVKQP ō 9CTGJQWUKPI RTQXKUKQPU .......................................................................................... 4.220 0QVKſECVKQPU WPFGT 5GEVKQP ō /CPWHCEVWTG CPF QVJGT QRGTCVKQPU KP C YCTGJQWUG ............................................ 4.221 0QVKſECVKQPU WPFGT 5GEVKQP ō 'ZRQTV QH YCTGJQWUGF IQQFU ................................................................................. 4.221 0QVKſECVKQP WPFGT 5GEVKQP ō 8QNCVKNG IQQFU URGEKſGF ............................................................................................ 4.223

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0QVKſECVKQPU WPFGT 5GEVKQP ō &WV[ FTCYDCEM......................................................................................................... 4.223 0QVKſECVKQPU WPFGT 5GEVKQP ō &TCYDCEM QP KORQTVGF OCVGTKCNU WUGF KP VJG OCPWHCEVWTG QH IQQFU YJKEJ CTG GZRQTVGF ............................................................................................................................................... 4.225 0QVKſECVKQPU WPFGT 5GEVKQP ō 2TQJKDKVKQP CPF 4GIWNCVKQP QH &TCYDCEM KP EGTVCKP ECUGU ................................. 4.228 0QVKſECVKQP WPFGT 5GEVKQP ō &GENCTCVKQP QH .CPFKPI %JCTIGU ............................................................................. 4.231 0QVKſECVKQPU WPFGT 5GEVKQP ō %QCUVCN IQQFU #RRNKECDKNKV[ QH EGTVCKP RTQXKUKQPU QH %WUVQOU #EV ..... 4.231 0QVKſECVKQPU WPFGT 5GEVKQP # ō 8GUUGNU ECTT[KPI GZENWUKXGN[ EQCUVCN IQQFU ....................................................... 4.234 0QVKſECVKQPU WPFGT 5GEVKQP ō 4GUVTKEVKQP QP EQCUVCN IQQFU CPF EQCUVCN XGUUGNU................................................. 4.235 0QVKſECVKQP WPFGT 5GEVKQP ō 5ETGGPKPI QH UWURGEVGF RGTUQP .............................................................................. 4.236 0QVKſECVKQP WPFGT 5GEVKQP ō 5GCTEJ QH EQPXG[CPEG .............................................................................................. 4.237 0QVKſECVKQP WPFGT 5GEVKQP ō 2QYGT VQ UWOOQP ................................................................................................... 4.237 0QVKſECVKQP WPFGT 5GEVKQP ō 5GK\WTG QH IQQFU GVE ................................................................................................ 4.237 0QVKſECVKQP WPFGT 5GEVKQP ō #FLWFKECVKQP /QPGVCT[ 7PKV HQT CFLWFKECVKQP D[ %WUVQOU QHſEGTU .............. 4.238 0QVKſECVKQP WPFGT 5GEVKQP ō $WTFGP QH RTQQH HQT PQVKſGF IQQFU ....................................................................... 4.238 0QVKſECVKQP WPFGT 5GEVKQP ō #RRGNNCVG 6TKDWPCN %QPUVKVWVKQP QH .................................................................... 4.240 0QVKſECVKQP WPFGT 5GEVKQP # ō #RRGCNU VQ VJG #RRGNNCVG 6TKDWPCN .................................................................... 4.240 0QVKſECVKQP WPFGT 5GEVKQP '' ō +PVGTGUV QP FGNC[GF TGHWPF RTG FGRQUKV....................................................... 4.255 0QVKſECVKQP WPFGT 5GEVKQP ō 2TQJKDKVGF IQQFU ..................................................................................................... 4.256 0QVKſECVKQPU WPFGT 5GEVKQP ō .KEGPUKPI QH %CTIQ $QCVU ...................................................................................... 4.256 0QVKſECVKQPU WPFGT 5GEVKQP ō #OGPFOGPV QH &QEWOGPVU .................................................................................. 4.259 0QVKſECVKQPU WPFGT 5GEVKQP ō 1HſEGTU QH QVJGT &GRCTVOGPVU VQ CUUKUV QHſEGTU QH %WUVQOU ........................... 4.260 0QVKſECVKQPU WPFGT 5GEVKQP $ ō 4GEKRTQECN CTTCPIGOGPV HQT GZEJCPIG QH +PHQTOCVKQP HCEKNKVCVKPI VTCFG ............. 4.261 0QVKſECVKQPU WPFGT 5GEVKQP ō &GNGICVKQP QH RQYGTU ............................................................................................ 4.263 0QVKſECVKQPU WPFGT 5GEVKQP % ō %QOOQP %WUVQOU 'NGEVTQPKE 2QTVCN ................................................................ 4.273 0QVKſECVKQPU WPFGT 5GEVKQP ō 2QYGT VQ OCMG 4WNGU ............................................................................................ 4.274 0QVKſECVKQP WPFGT 5GEVKQP ō 4GIWNCVKQPU QH %$4 VQ DG FGGOGF HQT % $ ' % ............................................. 4.274 0QVKſECVKQPU WPFGT 4GRGCNGF .CPF %WUVQOU #EV ō 5GNGEVKXGN[ QRGTCVKXG WPFGT 5GEVKQP .................... 4.276 0QVKſECVKQPU KUUWGF WPFGT %WUVQOU 4WNGU CPF 4GIWNCVKQPU &GUKIPCVGF #WVJQTKV[ WPFGT %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH %QWPVGTXCKNKPI &WV[ QP 5WDUKFK\GF #TVKENGU CPF HQT &GVGTOKPCVKQP QH +PLWT[ 4WNGU ........................................................... 4.284 #RRQKPVOGPV QH #UUKUVCPV %QOOKUUKQPGT QH %WUVQOU 4GHWPFU YKVJKP VJG ,WTKUFKEVKQP QH %QOOKUUKQPGT QH Customs (Imports), Mumbai ............................................................................................................................................ 4.284 &GUKIPCVGF #WVJQTKV[ WPFGT %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH #PVK &WORKPI Duty on Dumped Articles and for Determination of Injury) Rules, 1995............................................................... 4.284 Director General (Safeguards) — Appointment of ........................................................................................................ 4.285 &KTGEVQT )GPGTCN 5RGEKſE 5CHGIWCTF ō #RRQKPVOGPV QH ........................................................................................... 4.285 )(0$ ² $SSRLQWPHQWV RI &XVWRPV 2IILFHUV XQGHU )(0$ ........................................................................... 4.285 _______

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CONTENTS - Vol. 2

PART 5 &867206 )2506 %21'6 PAGES

&XVWRPV )RUPV DQG %RQGV 1.

Licence to import Transmitting Apparatus for Wireless Telegraphs into India ........................................... 5.11

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'ZRQTV &GENCTCVKQP..................................................................................................................................................

+PFKXKFWCN +ORQTVCVKQP ..........................................................................................................................................

+PFKXKFWCN +ORQTVCVKQP .......................................................................................................................................... 5.14

+PFKXKFWCN +ORQTVCVKQP .......................................................................................................................................... 5.15

%QPVKPWKV[ $QPF ..................................................................................................................................................... 5.17

%QPVKPWKV[ $QPF ..................................................................................................................................................... 5.18

%QPVKPWKV[ $QPF .....................................................................................................................................................

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH IQQFU QVJGT VJCP /QVQT 8GJKENGU KORQTVGF D[ 5GC #KT QT .CPF HQT VJG 1HſEKCN WUG QH &KRNQOCVKE /KUUKQPU %QPUWNCT 2QUVU CPF 6TCFG 4GRTG sentations .............................................................................................................................................................

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH IQQFU QVJGT VJCP /QVQT 8GJKENGU KORQTVGF D[ 5GC #KT QT .CPF HQT VJG RGTUQPCN WUG QH &KRNQOCVKE %QPUWNCT 1HſEGTU 1HſEGTU QH 6TCFG 4GRTG sentation and for the personal use of their families ......................................................................................

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH IQQFU QVJGT VJCP /QVQT 8GJKENGU KORQTVGF D[ 5GC #KT QT .CPF HQT VJG RGTUQPCN WUG QH VJG OGODGTU QH VJG UVCHH QH &KRNQOCVKE /KUUKQP %QPUWNCT 2QUV 6TCFG 4GRTGUGPVCVKQP CPF HQT VJG RGTUQPCN WUG QH OGODGTU QH VJGKT HCOKNKGU QP VJGKT ſTUV CTTKXCN ...........................................................................................................................................................

(QTO QH EGTVKſECVGU VQ DG IKXGP KP TGURGEV QH ECNGPFCTU RWDNKEKV[ RQUVGTU CPF DQQMNGVU KORQTVGF D[ UGC CKT QT NCPF HQT VJG QHſEKCN WUG QH VJG /KUUKQP 6TCFG 4GRTGUGPVCVKQP ............................................

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH IQQFU RWTEJCUGF HTQO $QPFGF 5VQEMU HQT VJG QHſEKCN WUG QH &KRNQOCVKE /KUUKQPU ..................................................................................................................

X

XK

%7561/5 .#9 /#07#.

&XVWRPV )RUPV DQG %RQGV

PAGES

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH IQQFU RWTEJCUGF HTQO DQPFGF UVQEMU HQT VJG RGTUQPCN WUG QH FKRNQOCVKE QHſEGTU CPF HQT VJG RGTUQPCN WUG QH VJG OGODGTU QH VJGKT HCOKNKGU .............

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH IQQFU KORQTVGF D[ RQUV RCTEGN HQT VJG QHſEKCN WUG QH VJG /KUUKQPU %QPUWNCT 2QUVU 6TCFG 4GRTGUGPVCVKQPU .............................................................................

(QTO QH #RRNKECVKQP HQT RGTOKUUKQP VQ UGNN QT FKURQUG QH VJG )QQFU KORQTVGF D[ RQUV 2CTEGN HQT VJG RGTUQPCN WUG QH &KRNQOCVKE %QPUWNCT 1HſEGTU 1HſEGTU QH 6TCFG 4GRTGUGPVCVKQPU CPF HQT VJG RGTUQPCN WUG QH VJG OGODGTU QH VJGKT HCOKNKGU .........................................................................................

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH ECNGPFCTU RWDNKEKV[ RQUVGTU CPF DQQMNGVU KORQTVGF D[ 2QUV 2CTEGN HQT VJG QHſEKCN WUG QH VJG /KUUKQP 6TCFG 4GRTGUGPVCVKQP ...................................................

(QTO QH %GTVKſECVG VQ DG IKXGP KP TGURGEV QH /QVQT 8GJKENGU KORQTVGF QT RWTEJCUGF HTQO $QPFGF 5VQEMU HQT VJG 1HſEKCN WUG QH &KRNQOCVKE /KUUKQP %QPUWNCT 2QUVU 6TCFG 4GRTGUGP tations ...................................................................................................................................................................

(QTO QH EGTVKſECVG VQ DG IKXGP KP TGURGEV QH /QVQT 8GJKENGU KORQTVGF QT RWTEJCUGF HTQO DQPFGF UVQEMU HQT VJG RGTUQPCN WUG QH &KRNQOCVKE %QPUWNCT 1HſEGTU 1HſEGTU QH 6TCFG 4GRTGUGPVCVKQP QT HQT VJG RGTUQPCN WUG QH VJG /GODGTU QH VJGKT (COKNKGU .................................................

(QTO QH CRRNKECVKQP HQT RGTOKUUKQP VQ TG GZRQTV UGNN QT FKURQUG QH VJG IQQFU KORQTVGF RWTEJCUGF HTQO DQPF HTGG QH FWV[ VQ DG UWDOKVVGF KP SWCFTWRNKECVG ......................................................

(QTO QH CRRNKECVKQP HQT RGTOKUUKQP VQ UGNN QT FKURQUG QH VJG /QVQT 8GJKENGU KORQTVGF QT RWTEJCUGF HTQO DQPF HTGG QH FWV[ VQ VJG 5VCVG 6TCFKPI %QTRQTCVKQP QH +PFKC .VF VQ DG UWDOKVVGF KP UGZVWRNKECVG .................................................................................................................................

$KNN QH 'PVT[ (QT *QOG %QPUWORVKQP .................................................................................................................

$KNN QH 'PVT[ (QT 9CTGJQWUKPI ..............................................................................................................................

$KNN QH 'PVT[ (QT 'Z DQPF ENGCTCPEG .....................................................................................................................

&GGF QH )WCTCPVGG HQT 6TCPUJKROGPV.................................................................................................................. 5.46

#RRNKECVKQP HQT 2GTOKUUKQP VQ 6TCPUJKR .............................................................................................................. 5.46

6TCPUJKROGPV 2GTOKV ............................................................................................................................................. 5.47

6TCPUJKROGPV #RRNKECVKQP .................................................................................................................................... 5.48

6TCPUJKR 2GTOKV ...................................................................................................................................................... 5.48

)WCTCPVGG $QPF WPFGT 6TCPUJKROGPV 4WNGU......................................................................................................

%WUVQOU 6TCPUKV &GENCTCVKQP %6& ....................................................................................................................

%WUVQOU 6TCPUKV &GENCTCVKQP %6& .................................................................................................................... 5.51

#

$QPF 5KPICN )GPGTCN ...........................................................................................................................................

#RRNKECVKQP HQT RGTOKUUKQP VQ TGOQXG IQQFU HTQO QPG 9CTGJQWUG VQ CPQVJGT KP VJG UCOG 2QTV QT VQ CPQVJGT 9CTGJQWUKPI 2QTV VQ DG 9CTGJQWUGF VJGTG ................................................................... 5.54

$QPF WPFGT 5GEVKQP QH 5GC %WUVQOU #EV ............................................................................................ 5.54

5GEWTKV[ $QPF TGSWKTGF WPFGT 5GEVKQP QH VJG 5GC %WUVQOU #EV ...................................................... 5.55

$CIICIG &GENCTCVKQP (QTO HQT CTTKXCN HTQO 2CMKUVCP ....................................................................................... 5.56

$CIICIG &GENCTCVKQP (QTO .................................................................................................................................... 5.58

CONTENTS

&XVWRPV )RUPV DQG %RQGV

XKK

PAGES

4GEGKRV QH &WV[ RCKF QP $CIICIG ......................................................................................................................... 5.61

%GTVKſECVG HQT $CIICIG 5JKRRGF HTQO C %WUVQOU RQTV ..................................................................................... 5.61

(QTO QH VJG 'ORV[ 2QTV %NGCTCPEG HQT 5CKNKPI 8GUUGNU .....................................................................................

(QTO QH 2QTV %NGCTCPEG ..........................................................................................................................................

'ZRQTV )GPGTCN /CPKHGUV ........................................................................................................................................

'ORV[ 2QTV %NGCTCPEG HQT 0CVKXG %TCHV ...............................................................................................................

'ZRQTV )GPGTCN /CPKHGUV HQT 0CVKXG %QCUVKPI %TCHV ..........................................................................................

45.

Continuing Bond .................................................................................................................................................... 5.64

%CTIQ $QCV .KEGPEG ................................................................................................................................................. 5.65

#RRNKECVKQP (QTO HQT )TCPV QH %WUVQO $TQMGTŏU .KEGPEG WPFGT 5GEVKQP QH VJG %WUVQOU

.KEGPEG HQT %WUVQOU $TQMGT . + ........................................................................................................................ 5.66

.KEGPEG HQT %WUVQOU $TQMGT . 1 ........................................................................................................................ 5.67

+PVKOCVKQP D[ %WUVQOU $TQMGT VQ YQTM CV CPQVJGT %WUVQOU 5VCVKQP.............................................................. 5.68

%WUVQOU $TQMGT $QPF ............................................................................................................................................ 5.68

5WTGV[ $QPF .............................................................................................................................................................

+FGPVKV[ %CTF HQT GORNQ[GG QH %WUVQOU $TQMGT YJQ JCXG RCUUGF GZCOKPCVKQP ..........................................

#

+FGPVKV[ %CTF HQT GORNQ[GGU QH %WUVQOU $TQMGT YJQ JCXG PQV RCUUGF GZCOKPCVKQP ..................................

$

+FGPVKV[ EWO #WVJQTKV[ %CTF ............................................................................................................................... 5.71

%

#RRNKECVKQP D[ %WUVQOU $TQMGT VQ TGPGY NKEGPUG ............................................................................................. 5.71

54.

Application for import and for Warehousing of Stores for Aircraft ...............................................................

#RRNKECVKQP HQT TG GZRQTV QH UVQTGU KORQTVGF CPF YCTGJQWUGF HQT VJG #KTETCHV ...........................................

56.

Omitted

57.

Omitted

58.

Omitted

1OKVVGF

#

1OKVVGF

$

1OKVVGF

$KNN QH 'PVT[ HQT 7PENGCTGF )QQFU UCNG NKUV ....................................................................................................... 5.75

%CTIQ $QQM (QTO .................................................................................................................................................... 5.75

)GPGTCN &GENCTCVKQP (QTO ..................................................................................................................................... 5.76

2CUUGPIGT /CPKHGUV ................................................................................................................................................. 5.76

%CTIQ /CPKHGUV ........................................................................................................................................................ 5.78

&GENCTCVKQP WPFGT 'ZRQTV /CPKHGUV #KTETCHV 4GIWNCVKQPU ....................................................................

66.

Omitted

67.

Omitted

#EV ............................................................................................................................................................... 5.65

XKKK

%7561/5 .#9 /#07#.

&XVWRPV )RUPV DQG %RQGV

PAGES

68.

Omitted

)GPGTCN &GENCTCVKQP ................................................................................................................................................5.81

2CUUGPIGT /CPKHGUV .................................................................................................................................................

%CTIQ /CPKHGUV ........................................................................................................................................................5.85

.KUV QH 2TKXCVG 2TQRGTV[ KP VJG 2QUUGUUKQP QH VJG %CRVCKP CPF %TGY ..............................................................5.85

#

#RRNKECVKQP (QTO HQT 4GIKUVTCVKQP .......................................................................................................................5.85

'ZRQTV 4GRQTV ..........................................................................................................................................................5.86

74.

Import Report ..........................................................................................................................................................5.87

75.

Bill of Coastal Goods ..............................................................................................................................................5.88

5JKRRKPI $KNN HQT 'ZRQTV QH IQQFU QVJGT VJCP GZ DQPF ......................................................................................

5JKRRKPI $KNN HQT 'ZRQTV QH IQQFU GZ DQPF .........................................................................................................

$KNN QH GZRQTV ............................................................................................................................................................

2TQHQTOC QH $QCV 0QVG ...........................................................................................................................................

2TQHQTOC QH $QCV 0QVG ...........................................................................................................................................

2TQHQTOC QH $QCV 0QVG ...........................................................................................................................................

#RRGCN VQ VJG %QOOKUUKQPGT #RRGCNU WPFGT 5GEVKQP QH VJG %WUVQOU #EV .................................

#RRNKECVKQP VQ VJG %QOOKUUKQPGT #RRGCNU WPFGT 5GEVKQP & QH VJG %WUVQOU #EV .................

#RRGCN VQ VJG #RRGNNCVG 6TKDWPCN WPFGT UWD UGEVKQP QH 5GEVKQP # QH VJG %WUVQOU #EV .........

/GOQTCPFWO QH %TQUU 1DLGEVKQPU VQ VJG #RRGNNCVG 6TKDWPCN WPFGT UWD UGEVKQP QH 5GEVKQP # QH VJG %WUVQOU #EV .........................................................................................................

#

#RRGCN QT #RRNKECVKQP VQ #RRGNNCVG 6TKDWPCN WPFGT UWD UGEVKQP QH 5GEVKQP # QT UWD UGEVKQP QH 5GEVKQP & QH VJG %WUVQOU #EV ..........................................................................

#RRNKECVKQP VQ VJG *KIJ %QWTV WPFGT 5GEVKQP # QH VJG %WUVQOU #EV ...........................................

/GOQTCPFWO QH %TQUU 1DLGEVKQPU WPFGT 5GEVKQP # QH VJG %WUVQOU #EV KP VJG OCVVGT QH CP CRRNKECVKQP DGHQTG VJG *KIJ %QWTV WPFGT 5GEVKQP # QH VJG UCKF #EV ........................

4GXKUKQP #RRNKECVKQP VQ VJG %GPVTCN )QXGTPOGPV WPFGT 5GEVKQP && QH VJG %WUVQOU #EV .....................................................................................................................................................................

#RRNKECVKQP HQT +ORQTV .........................................................................................................................................

#RRNKECVKQP HQT 'ZRQTV .........................................................................................................................................

#6# %CTPGV (QTO QH $KNN QH 'PVT[ QT VJG 5JKRRKPI $KNN ...................................................................................

1OKVVGF

5JKRRKPI $KNN HQT GZRQTV QH IQQFU (QTO 5$ + .................................................................................................

5JKRRKPI $KNN HQT GZRQTV QH FWV[ HTGG IQQFU GZ DQPF (QTO 5$ ++ ...............................................................

$KNN HQT GZRQTV QH IQQFU (QTO 5$ +++ ...............................................................................................................

$KNN QH GZRQTV HQT FWV[ HTGG IQQFU GZ DQPF ........................................................................................................ 5.148

1OKVVGF

CONTENTS

&XVWRPV )RUPV DQG %RQGV

1OKVVGF

1OKVVGF

1OKVVGF

(QTO QH $KNN QH 'PVT[ VQ DG ſNGF D[ C RCUUGPIGT KPVGPFKPI VQ VCMG FGNKXGT[ QH IQNF QT UKNXGT HTQO C

KZ

PAGES

EWUVQOU DQPFGF YCTGJQWUG KP +PFKC .............................................................................................................

#RRNKECVKQP HQT TGHWPF QH FWV[ KPVGTGUV ...........................................................................................................5.154

%QWTKGT $KNN QH 'PVT[ + %$' + ............................................................................................................................5.156

%QWTKGT $KNN QH 'PVT[ ++ %$' ++ ..........................................................................................................................5.157

%QWTKGT $KNN QH 'PVT[ +++ %$' +++ .......................................................................................................................5.157

%QWTKGT $KNN QH 'PVT[ +8 %$' +8 .......................................................................................................................5.157

%QWTKGT $KNN QH 'PVT[ 8 %$' 8 .........................................................................................................................5.158

# %QWTKGT 5JKRRKPI $KNN + %5$ + ........................................................................................................................... $ %QWTKGT 5JKRRKPI $KNN ++ %5$ ++ ........................................................................................................................ % %QWTKGT $KNN QH 'PVT[ 8+ %$' 8+ ....................................................................................................................... & %QWTKGT $KNN QH 'PVT[ 8++ %$' 8++ .................................................................................................................... ' %QWTKGT $KNN QH 'PVT[ 8+++ %$' 8+++ .................................................................................................................5.161 (

%QWTKGT $KNN QH 'PVT[ +: %$' +: .......................................................................................................................5.161

) %QWTKGT $KNN QH 'PVT[ : %$' : .......................................................................................................................... * %QWTKGT $KNN QH 'ZRQTV + %$': + ........................................................................................................................ + %QWTKGT $KNN QH 'ZRQTV ++ %$': ++ ..................................................................................................................... ,

%QWTKGT 5JKRRKPI $KNN 8 ....................................................................................................................................... 5.164

%NCKO QH FTCYDCEM WPFGT 5GEVKQP QH %WUVQOU #EV QP IQQFU GZRQTVGF D[ RQUV .......................... 5.165

2TQHQTOC HQT ENCKOKPI FTCYDCEM QP TG GZRQTV QH FWV[ RCKF IQQFU WPFGT 5GEVKQP QH %WUVQOU #EV ............................................................................................................................................................. 5.165

%NCKO QH FTCYDCEM WPFGT 4WNG ...................................................................................................................... 5.166

%NCKO QH FTCYDCEM WPFGT 4WNG ...................................................................................................................... 5.167

#RRNKECVKQP HQT UWRRNGOGPVCT[ ENCKO HQT FTCYDCEM WPFGT 4WNG QH %WUVQOU CPF %GPVTCN 'ZEKUG &WVKGU &TCYDCEM 4WNGU ......................................................................................................................... 5.167

1OKVVGF

%GTVKſECVG QH QTKIKP ............................................................................................................................................... 5.168

5VCVGOGPV &$- + .................................................................................................................................................

5VCVGOGPV &$- ++................................................................................................................................................ 5.171

5VCVGOGPV &$- ++#.............................................................................................................................................

5VCVGOGPV &$- +++ ..............................................................................................................................................

Z

%7561/5 .#9 /#07#.

&XVWRPV )RUPV DQG %RQGV

PAGES

5VCVGOGPV &$- +++ # .........................................................................................................................................5.174

+PFGOPKV[ $QPF ....................................................................................................................................................5.174

#RRNKECVKQP HQT 5GVVNGOGPV QH C %CUG WPFGT 5GEVKQP $ QH VJG %WUVQOU #EV .................................5.175

# #RRNKECVKQP HQT 5GVVNGOGPV QH C %CUG QH RGTUQP WPFGT UWD UGEVKQP QH 5GEVKQP $ QH VJG %WUVQOU #EV =5% % ? ...........................................................................................................................5.177

#RRNKECVKQP (QTO HQT #FXCPEG 4WNKPI ..............................................................................................................5.178

# #RRGCN VQ #RRGNNCVG #WVJQTKV[ HQT #FXCPEG 4WNKPIU =%##4 ? .................................................................. $ #RRGCN VQ #RRGNNCVG #WVJQTKV[ HQT #FXCPEG 4WNKPIU =%##4 ? ..................................................................

5CORNG %GTVKſECVG QH QTKIKP ō #UKC 2CEKſE 6TCFG #ITGGOGPV......................................................................5.181

#RRNKECVKQP HQT %QORQWPFKPI 1HHGPEG ............................................................................................................

#RRNKECVKQP HQTO HQT TGIKUVTCVKQP VQ QRGTCVG CU CWVJQTKUGF EQWTKGT CV C %WUVQOU UVCVKQP .........................5.184

# 8CNKFKV[ QH TGIKUVTCVKQP .........................................................................................................................................5.185

#RRNKECVKQP HQTO HQT CRRTQXCN TGPGYCN QH %WUVQOU ECTIQ UGTXKEG RTQXKFGT WPFGT *CPFNKPI QH Cargo in Customs Areas Regulations ............................................................................................................5.186

2TKQT KPHQTOCVKQP VQ DG RTQXKFGF D[ VJG KORQTVGT .......................................................................................5.186A

# +PVKOCVKQP TGICTFKPI PQP TGEGKRV QH IQQFU KORQTVGF .................................................................................. 5.186B $ /QPVJN[ UVCVGOGPV.............................................................................................................................................5.186C

'ZRTGUU %CTIQ /CPKHGUV +ORQTV '%/ + ........................................................................................................5.187

%QWTKGT $KNN QH 'PVT[ Ō :+ %$' :+ HQT &QEWOGPVU .........................................................................................5.187

%QWTKGT $KNN QH 'PVT[ Ō :++ %$' :++ HQT 5CORNGU CPF )KHVU 'NGEVTQPKE (KNKPI .........................................5.188

%QWTKGT $KNN QH 'PVT[ :+++ %$' :+++ HQT 0QP &QEWOGPVU ...........................................................................

%QWTKGT $KNN QH 'PVT[ Ō :+8 %$' :+8 HQT &WVKCDNG )QQFU ............................................................................

%QWTKGT 'ZRQTV /CPKHGUV %'/ + .......................................................................................................................

%QWTKGT 5JKRRKPI $KNN +++ %5$ +++ HQT &QEWOGPVU ......................................................................................

%QWTKGT 5JKRRKPI $KNN +8 %5$ +8 HQT )QQFU 'NGEVTQPKE (KNKPI ..............................................................

# %QWTKGT 5JKRRKPI $KNN 8 %5$ 8 ...................................................................................................................

#RRNKECVKQP (QTO HQT 4GIKUVTCVKQP 4GPGYCN QH #WVJQTKUGF %QWTKGT ...........................................................

+PVKOCVKQP QH #WVJQTKUGF %QWTKGT ......................................................................................................................

# 8CNKFKV[ QH TGIKUVTCVKQP .........................................................................................................................................

1OKVVGF

1OKVVGF

#RRNKECVKQP HQTO HQT ITCPV QH #'1 UVCVWU ........................................................................................................

5GEWTKV[ 2NCP HQT #WVJQTKUGF 'EQPQOKE 1RGTCVQT #'1 ...............................................................................

2TQEGUU /CR HQT #WVJQTKUGF 'EQPQOKE 1RGTCVQT #'1 ................................................................................

5KVG 2NCP HQT #WVJQTKUGF 'EQPQOKE 1RGTCVQT #'1 .......................................................................................

5GNH CUUGUUOGPV HQTO HQT #WVJQTKUGF 'EQPQOKE 1RGTCVQT #'1 .................................................................

6#+64# (+%%+ %CTPGV HQT VJG VGORQTCT[ CFOKUUKQP QH IQQFU VQ DG TGVWTPGF VQ VJG QHſEG QH KUUWG after use ..............................................................................................................................................................

(+%%+ 6#+64# %CTPGV HQT VJG VGORQTCT[ CFOKUUKQP QH IQQFU VQ DG TGVWTPGF VQ VJG QHſEG QH KUUWG after use ..............................................................................................................................................................

%QCUVCN OCPKHGUV HQT 8GUUGNU ECTT[KPI EQCUVCN IQQFU GZENWUKXGN[ ..................................................................

6TCPUHGT QH IQQFU HTQO C YCTGJQWUG KP VGTOU QH 5GEVKQP QT 5GEVKQP QH VJG %WUVQOU #EV ...

&GENCTCVKQP WPFGT +PFKTGEV 6CZ &KURWVG 4GUQNWVKQP 5EJGOG ...............................................................

CONTENTS

Customs Forms and Bonds

xi

PAGES

150.

Acknowledgement under Indirect Tax Dispute Resolution Scheme, 2016 .................................................. 5.252

151.

Reporting the payment under Indirect Tax Dispute Resolution Scheme, 2016 ..........................................5.253

152.

Order of discharge of dues under Indirect Tax Dispute Resolution Scheme, 2016 ....................................5.253

153.

Courier Shipping Bill (CSB-V) ............................................................................................................................ 5.254

154.

Application for Registration under Sea Cargo Manifest & Transhipment Regulations, 2018 .................. 5.255

155.

Application for entry inward under Sea Cargo Manifest & Transhipment Regulations, 2018................. 5.255

156.

General Declaration under Sea Cargo Manifest & Transhipment Regulations, 2018 ................................ 5.256

157.

Vessel’s Stores List under Sea Cargo Manifest & Transhipment Regulations, 2018 .................................. 5.257

158.

Master/Crew’s Effects Declaration under Sea Cargo Manifest & Transhipment Regulations, 2018 ...... 5.257

159.

Cargo declaration for vessels arriving from a foreign port ............................................................................ 5.257

160.

Cargo declaration for vessels arriving from another Indian port ................................................................ 5.259

161.

Cargo declaration for vessels departing from Indian port to a foreign port ............................................... 5.262

162.

Cargo declaration for vessels departing from one Indian port to another Indian port ............................. 5.264

163.

Departure Manifest and Arrival Manifest for transhipment of imported/export goods between a port/ICD/CFS/SEZ ......................................................................................................................................... 5.267

163A.

Transhipment of Imported Goods between Port to Land Customs Station ................................................ 5.268

164.

Bond for Transhipment........................................................................................................................................ 5.269

165.

Continuity Bond for Transhipment ................................................................................................................... 5.269

166.

Surety Bond for Transhipment ........................................................................................................................... 5.270

167.

Continuity Surety Bond for Transhipment ....................................................................................................... 5.271

168.

Bond for transit through foreign territory ........................................................................................................ 5.272

169.

Continuity Bond for transit through foreign territory .................................................................................... 5.272

170.

Surety Bond for transit through foreign territory ............................................................................................ 5.273

171.

Continuity Surety Bond for transit through foreign territory........................................................................ 5.274

171A.

Bond for Registration under Sea Cargo Manifest and Transhipment Regulations .................................... 5.275

$ &GENCTCVKQP HQT URGEKſE %CTIQ WPFGT 5GC %CTIQ /CPKHGUV CPF 6TCPUJKROGPV 4GIWNCVKQPU...................... 5.275 171C.

Application by authorised carrier to renew registration ................................................................................ 5.276

172.

Postal Bill of Export-I (PBE-I) ............................................................................................................................. 5.277

173.

Postal Bill of Export-II ......................................................................................................................................... 5.277

174.

Declaration of transshipment ............................................................................................................................. 5.278

174A.

Application for registration................................................................................................................................. 5.279

175.

Maintain accounts of receipt and removal of goods ....................................................................................... 5.280

176.

Licensed warehouse ............................................................................................................................................. 5.280

177.

Electronic Cash Ledger ........................................................................................................................................ 5.281

178.

Challan for deposit under section 51A of the Customs Act, 1962 ................................................................. 5.282

179.

Challan for Payment of any sum under the Customs Act, 1962 .................................................................... 5.284

180.

Electronic Duty Payment Ledger (Cash) ........................................................................................................... 5.284

181.

Application for Refund of Deposit under Electronic Cash Ledger ............................................................... 5.285

ZKK

%7561/5 .#9 /#07#.

PART 6 $//,(' $&76 58/(6 $1' 5(*8/$7,216 (QTGKIP 6TCFG &GXGNQROGPV CPF 4GIWNCVKQP #EV QH ............................................................................

(QTGKIP 6TCFG 4GIWNCVKQP 4WNGU .............................................................................................................................

(QTGKIP 6TCFG 'ZGORVKQP HTQO #RRNKECVKQP QH 4WNGU KP %GTVCKP %CUGU 1TFGT ...............................................

(QTGKIP 6TCFG &GXGNQROGPV 4GIWNCVKQP #EV ō 0QVKſECVKQPU ......................................................................

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S. 12 ]

THE CUSTOMS ACT, 1962

1.117

CHAPTER V LEVY OF, AND EXEMPTION12 FROM, CUSTOMS DUTIES SECTION 12. Dutiable goods. — (1) Except as otherwise provided in this Act, or any other law for the VKOG DGKPI KP HQTEG FWVKGU QH EWUVQOU UJCNN DG NGXKGF CV UWEJ TCVGU CU OC[ DG URGEKſGF WPFGT 1[the Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India.

2 [(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]13 SECTION 13. Duty on pilfered goods. — If any imported goods are pilfered after the unloading thereof CPF DGHQTG VJG RTQRGT QHſEGT JCU OCFG CP QTFGT HQT ENGCTCPEG HQT JQOG EQPUWORVKQP QT FGRQUKV KP C YCTGJQWUG the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.

SECTION 3[14. Valuation of goods. — (1) 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 for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is VJG UQNG EQPUKFGTCVKQP HQT VJG UCNG UWDLGEV VQ UWEJ QVJGT EQPFKVKQPU CU OC[ DG URGEKſGF KP VJG TWNGU OCFG KP VJKU behalf : Provided that such transaction value in the case of imported goods shall include, in addition to the price as aforesaid, any amount paid or payable for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unNQCFKPI CPF JCPFNKPI EJCTIGU VQ VJG GZVGPV CPF KP VJG OCPPGT URGEKſGF KP VJG TWNGU OCFG KP VJKU DGJCNH Provided further that the rules made in this behalf may provide for,(i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, YJGTG VJG RTQRGT QHſEGT JCU TGCUQP VQ FQWDV VJG VTWVJ QT CEEWTCE[ QH UWEJ XCNWG CPF FGVGTOKPCVKQP QH value for the purposes of this section; 4 [(iv) the additional obligations of the importer in respect of any class of imported goods and the checks to be exercised, including the circumstances and manner of exercising thereof, as the Board may specify, where, the Board has reason to believe that the value of such goods may not be declared truthfully or accurately, having regard to the trend of declared value of such goods or any other relevant criteria :] Provided also that such price shall be calculated with reference to the rate of exchange as in force on the date on which a bill of entry is presented under section 46, or a shipping bill of export, as the case may be, is presented under section 50.

(2) 0QVYKVJUVCPFKPI CP[VJKPI EQPVCKPGF KP UWD UGEVKQP KH VJG $QCTF KU UCVKUſGF VJCV KV KU PGEGUUCT[ QT GZRGFKGPV UQ VQ FQ KV OC[ D[ PQVKſECVKQP KP VJG 1HſEKCN )C\GVVG ſZ VCTKHH XCNWGU HQT CP[ ENCUU QH KORQTVGF IQQFU QT GZRQTV IQQFU JCXKPI TGICTF VQ VJG VTGPF QH XCNWG QH UWEJ QT NKMG IQQFU CPF YJGTG CP[ UWEJ VCTKHH XCNWGU CTG ſZGF the duty shall be chargeable with reference to such tariff value.

Explanation. — For the purposes of this section — (a) “rate of exchange” means the rate of exchange — (i) determined by the Board, or (ii) ascertained in such manner as the Board may direct, for the conversion of Indian currency into foreign currency or foreign currency into Indian currency; (b) “foreign currency” and ‘‘Indian currency” have the meanings respectively assigned to them in clause (m) and clause (q) of section 2 of the Foreign 15Exchange Management Act, 1999 (42 of 1999).]

SECTION 15. Date for determination of rate of duty and tariff valuation of imported goods. — (1) 5[The rate of duty 6[* * *] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, 1 2

4 5 6

Substituted (w.e.f. 2-8-1976) by s. 13 of the Customs Tariff Act, 1975 (51 of 1975).

Substituted (w.e.f. 1-10-1963) by s. 2 of the Customs and Central Excises (Amendment) Act, 1963 (30 of 1963).

5WDUVKVWVGF Y G H XKFG 0QVKſECVKQP 0Q %WU 0 6 FCVGF D[ U QH VJG (KPCPEG #EV QH Inserted (w.e.f. 30-3-2022) by s. 89 of the Finance Act, 2022 (6 of 2022).

Substituted by s. 3 of the Customs (Amendment) Act, 1966 (20 of 1966).

Omitted (w.e.f. 1-7-1978) by s. 4 of the Customs, Central Excises and Salt and Central Board of Revenue (Amendment) Act, 1978 (25 of 1978).

1.118

S. 16 ]

6*' %7561/5 #%6

(a)

in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section; (b) in the case of goods cleared from a warehouse under section 68, on the date on which 1[a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty : 2 [Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 3[or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.]

(2) The provisions of this section shall not apply to baggage and goods imported by post. [

4

*

*

*

*

*

* ]

16

SECTION 16. Date for determination of rate of duty and tariff valuation of export goods. — 5[(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force, C KP VJG ECUG QH IQQFU GPVGTGF HQT GZRQTV WPFGT UGEVKQP QP VJG FCVG QP YJKEJ VJG RTQRGT QHſEGT OCMGU an order permitting clearance and loading of the goods for exportation under section 51; (b) in the case of any other goods, on the date of payment of duty.]

(2) The provisions of this section shall not apply to baggage and goods exported by post.

17

[SECTION 17. Assessment of duty. — (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods.

(2) 6JG RTQRGT QHſEGT OC[ XGTKH[ 7[the entries made under section 46 or section 50 and the self-assessment of goods referred to in sub-section (1)] and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary : 8 [Provided VJCV VJG UGNGEVKQP QH ECUGU HQT XGTKſECVKQP UJCNN RTKOCTKN[ DG QP VJG DCUKU QH TKUM GXCNWCVKQP through appropriate selection criteria.]

9 [(3) For 10=VJG RWTRQUGU QH XGTKſECVKQP? WPFGT UWD UGEVKQP VJG RTQRGT QHſEGT OC[ TGSWKTG VJG KORQTVGT exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information.]

(4) 9JGTG KV KU HQWPF QP XGTKſECVKQP GZCOKPCVKQP QT VGUVKPI QH VJG IQQFU QT QVJGTYKUG VJCV VJG UGNH CUUGUUOGPV KU PQV FQPG EQTTGEVN[ VJG RTQRGT QHſEGT OC[ YKVJQWV RTGLWFKEG VQ CP[ QVJGT CEVKQP YJKEJ OC[ DG VCMGP WPFGT this Act, re-assess the duty leviable on such goods.

(5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter 11[ * * * ] and in cases other than those where the importer or exporter, as the case may DG EQPſTOU JKU CEEGRVCPEG QH VJG UCKF TG CUUGUUOGPV KP YTKVKPI VJG RTQRGT QHſEGT UJCNN RCUU C URGCMKPI QTFGT QP VJG TG CUUGUUOGPV YKVJKP ſHVGGP FC[U HTQO VJG FCVG QH TG CUUGUUOGPV QH VJG DKNN QH GPVT[ QT VJG UJKRRKPI DKNN CU VJG case may be.

12 [(6) * * *] Explanation. — For the removal of doubts, it is hereby declared that in cases where an importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 before the date on which the Finance Bill, 2011 receives the assent of the President, such imported goods or export goods 6

1 2 3 4

Substituted (w.e.f. 14-5-2003) by s. 106 of the Finance Act, 2003 (32 of 2003).

Substituted by s. 59 of the Finance (No. 2) Act, 1996 (33 of 1996).

Inserted (w.e.f. 6-8-2014) by s. 80 of the Finance (No. 2) Act, 2014 (25 of 2014).

Sub-section (3) inserted by s. 3 of the Customs (Amendment) Act, 1966 (20 of 1966) has been omitted (w.e.f. 1-7-1978) by s. 4 of the Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 (25 of 1978).

5 Substituted by s. 50 of the Finance Act, 1986 (23 of 1986).

6 Substituted (w.e.f. 8-4-2011) by s. 38 of the Finance Act, 2011 (8 of 2011).

7 Substituted (w.e.f. 29-3-2018) by s. 60 of the Finance Act, 2018 (13 of 2018).

8 Inserted (w.e.f. 29-3-2018) by s. 60 of the Finance Act, 2018 (13 of 2018).

9 Substituted (w.e.f. 31-3-2017) by s. 91 of the Finance Act, 2017 (7 of 2017).

10 Substituted (w.e.f. 29-3-2018) by s. 60 of the Finance Act, 2018 (13 of 2018).

1OKVVGF Y G H D[ U QH VJG (KPCPEG #EV QH 1OKVVGF Y G H D[ U QH VJG (KPCPEG #EV QH

S. 18 ]

6*' %7561/5 #%6

1.119

shall continue to be governed by the provisions of section 17 as it stood immediately before the date on which such assent is received.]

18

SECTION 18. Provisional assessment of duty. — 1[(1) Notwithstanding anything contained in this Act but without prejudice to the provisions of section 46 2[and section 50], — (a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 CPF OCMGU C TGSWGUV KP YTKVKPI VQ VJG RTQRGT QHſEGT HQT CUUGUUOGPV QT D YJGTG VJG RTQRGT QHſEGT FGGOU KV PGEGUUCT[ VQ UWDLGEV CP[ KORQTVGF IQQFU QT GZRQTV IQQFU VQ CP[ chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full informaVKQP DWV VJG RTQRGT QHſEGT FGGOU KV PGEGUUCT[ VQ OCMG HWTVJGT GPSWKT[ QT (d) where necessary documents have not been produced or information has not been furnished and the RTQRGT QHſEGT FGGOU KV PGEGUUCT[ VQ OCMG HWTVJGT GPSWKT[ VJG RTQRGT QHſEGT OC[ FKTGEV VJCV VJG FWV[ NGXKCDNG QP UWEJ IQQFU DG CUUGUUGF RTQXKUKQPCNN[ KH VJG KORQTVGT QT VJG GZRQTVGT CU VJG ECUG OC[ DG HWTPKUJGU UWEJ UGEWTKV[ CU VJG RTQRGT QHſEGT FGGOU ſV HQT VJG RC[OGPV QH VJG FGſEKGPE[ KH CP[ DGVYGGP VJG FWV[ CU OC[ DG ſPCNN[ CUUGUUGF QT TG CUUGUUGF CU VJG ECUG OC[ DG CPF VJG FWV[ RTQXKUKQPCNN[ assessed.]

3 [(1A) Where, pursuant to the provisional assessment under sub-section (1), if any document or inHQTOCVKQP KU TGSWKTGF D[ VJG RTQRGT QHſEGT HQT ſPCN CUUGUUOGPV VJG KORQTVGT QT GZRQTVGT CU VJG ECUG OC[ DG UJCNN UWDOKV UWEJ FQEWOGPV QT KPHQTOCVKQP YKVJKP UWEJ VKOG CPF VJG RTQRGT QHſEGT UJCNN ſPCNKUG VJG RTQXKUKQPCN assessment within such time and in such manner, as may be prescribed.]

9JGP VJG FWV[ NGXKCDNG QP UWEJ IQQFU KU CUUGUUGF ſPCNN[ 4=QT TG CUUGUUGF D[ VJG RTQRGT QHſEGT? KP CEEQTdance with the provisions of this Act, then (a) in the case of goods cleared for home consumption or exportation, the amount paid shall be adjusted against the duty 5=ſPCNN[ CUUGUUGF QT TG CUUGUUGF CU VJG ECUG OC[ DG ? CPF KH VJG COQWPV UQ RCKF HCNNU short of, or is in excess of 6[the duty 7=ſPCNN[ CUUGUUGF QT TG CUUGUUGF CU VJG ECUG OC[ DG ?? VJG KORQTVGT QT VJG GZRQTVGT QH VJG IQQFU UJCNN RC[ VJG FGſEKGPE[ QT DG GPVKVNGF VQ C TGHWPF CU VJG ECUG OC[ DG D KP VJG ECUG QH YCTGJQWUGF IQQFU VJG RTQRGT QHſEGT OC[ YJGTG VJG FWV[ 8=ſPCNN[ CUUGUUGF QT TG CUsessed, as the case may be,] is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty.

9 [(3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central )QXGTPOGPV EQPUGSWGPV VQ VJG ſPCN CUUGUUOGPV QTFGT 10[or re-assessment order] under sub-section (2), at the rate ſZGF D[ VJG %GPVTCN )QXGTPOGPV WPFGT UGEVKQP 11= ##? HTQO VJG ſTUV FC[ QH VJG OQPVJ KP YJKEJ VJG FWV[ KU RTQvisionally assessed till the date of payment thereof.

(4) Subject to sub-section (5), if any refundable amount referred to in clause (a) of sub-section (2) is not reHWPFGF WPFGT VJCV UWD UGEVKQP YKVJKP VJTGG OQPVJU HTQO VJG FCVG QH CUUGUUOGPV QH FWV[ ſPCNN[ 12[or re-assessment QH FWV[ CU VJG ECUG OC[ DG ? VJGTG UJCNN DG RCKF CP KPVGTGUV QP UWEJ WPTGHWPFGF COQWPV CV UWEJ TCVG ſZGF D[ VJG Central Government under section 27A till the date of refund of such amount.

(5) The amount of duty refundable under sub-section (2) and the interest under sub-section (4), if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, if such amount is relatable to (a) the duty and interest, if any, paid on such duty paid by the importer, or the exporter, as the case may be, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; 1 2 3 4 5 6 7 8 9 10 11 12

Substituted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

Inserted (w.e.f. 29-3-2018) by s. 61 of the Finance Act, 2018 (13 of 2018).

Inserted (w.e.f. 29-3-2018) by s. 61 of the Finance Act, 2018 (13 of 2018).

Inserted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

Substituted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

Substituted by s. 3 and Schedule II of the Repealing and Amending Act, 1974 (56 of 1974).

Substituted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

Substituted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

Inserted (w.e.f. 13-7-2006) by s. 21 of the Taxation Laws (Amendment) Act, 2006 (29 of 2006).

Inserted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

Substituted (w.e.f. 8-4-2018) by s. 61 of the Finance Act, 2018 (13 of 2018).

Inserted (w.e.f. 8-4-2011) by s. 39 of the Finance Act, 2011 (8 of 2011).

1.120

6*' %7561/5 #%6

S. 19 ]

(b)

the duty and interest, if any, paid on such duty on imports made by an individual for his personal use;

(c)

the duty and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person;

F VJG GZRQTV FWV[ CU URGEKſGF KP UGEVKQP (e)

drawback of duty payable under sections 7419and 75.]

SECTION 19. Determination of duty where goods consist of articles liable to different rates of duty. — Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows :(a) articles liable to duty with reference to quantity shall be chargeable to that duty; (b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates; (c) articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b) : Provided that, (a) accessories of, and spare parts or maintenance and repairing implements for, any article which satisfy VJG EQPFKVKQPU URGEKſGF KP VJG TWNGU OCFG KP VJKU DGJCNH UJCNN DG EJCTIGCDNG CV VJG UCOG TCVG QH FWV[ CU that article; D KH VJG KORQTVGT RTQFWEGU GXKFGPEG VQ VJG UCVKUHCEVKQP QH VJG RTQRGT QHſEGT 1[or the evidence is available] regarding the value of any of the articles liable to different rates of duty, such article shall be chargeable to duty separately at the rate applicable to it.20 SECTION 2[20. Re-importation of goods. — If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof.] [*

3

*

*

*

21

*]

SECTION 21. Goods derelict, wreck, etc. ō #NN IQQFU FGTGNKEV LGVUCO ƀQVUCO CPF YTGEM DTQWIJV QT coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of VJG RTQRGT QHſEGT VJCV VJG[ CTG GPVKVNGF VQ DG CFOKVVGF FWV[ HTGG WPFGT VJKU #EV SECTION 22. Abatement of duty on damaged or deteriorated goods. — (1) Where it is shown to the satisfaction of the 4[Assistant Commissioner of Customs or Deputy Commissioner of Customs] (a) that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India; or (b) that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in India but before their examination under section 17, on account of any accident not due to any wilful act, negligence or default of the importer, his employee or agent; or (c) that any warehoused goods had been damaged at any time before clearance for home consumption on account of any accident not due to any wilful act, negligence or default of the owner, his employee or agent, such goods shall be chargeable to duty in accordance with the provisions of sub-section (2).

(2) The duty to be charged on the goods referred to in sub-section (1) shall bear the same proportion to the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bears to the value of the goods before the damage or deterioration.

(3) For the purposes of this section, the value of damaged or deteriorated goods may be ascertained by either of the following methods at the option of the owner :C VJG XCNWG QH UWEJ IQQFU OC[ DG CUEGTVCKPGF D[ VJG RTQRGT QHſEGT QT D UWEJ IQQFU OC[ DG UQNF D[ VJG RTQRGT QHſEGT D[ RWDNKE CWEVKQP QT D[ VGPFGT QT YKVJ VJG EQPUGPV QH the owner in any other manner, and the gross sale proceeds shall be deemed to be the value of such goods.

23 1 2

4

Inserted (w.e.f. 8-4-2011) by s. 40 of the Finance Act, 2011 (8 of 2011).

Substituted (w.e.f. 13-5-1994) by s. 60 of the Finance Act, 1994 (32 of 1994).

1OKVVGF D[ U QH VJG (KPCPEG #EV QH Substituted by s. 100 of the Finance Act, 1999 (27 of 1999).

R.K. Jain’s Customs Law Manual | Set of 2 Volumes AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

R.K. Jain TAXMANN JUNE 2022 67th Edition 9789391055493 2328 PAPERBACK

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Description This book provides the complete, amended, updated & annotated text of the Customs and Allied Laws. This book has been divided into nine parts: · Part 1 – Customs Act, 1962 · Part 2 – Customs Rules and Regulations · Part 3 – Appeal, Revision and Appellate Tribunal's Rules, Notifications and Orders · Part 4 – Notifications issued under Customs Act, 1962 and Rules & Regulations made thereunder · Part 5 – Customs Forms & Bonds · Part 6 – Allied Acts, Rules and Regulations · Part 7 – CBIC's Customs Manual of Instructions with Latest Instructions/Circulars · Part 8 – Special Economic Zones · Part 9 – Chronological List of Notifications issued under Customs Act, 1962 by the Finance Ministry and Customs Commissionerate The Present Publication is the 67th Edition for 2022-23, authored by R.K. Jain. This book is amended by the Finance Act 2022 & updated till 1st June 2022.

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