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(for a set of two vols.) ISBN : 978-93-91055-65-3
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Abstract of Contents Vol. 1 Contents of Vol. 1 .................................................................................................................................................................... (v) $FURQ\PV ................................................................................................................................................................................. 1.9 ,QWURGXFWLRQ WR &XVWRPV /DZ DQG 3URFHGXUHV .............................................................................................................. 1.15 3$57 Customs Act, 1962 ................................................................................................................................................................. 1.95 3$57 Customs Rules and Regulations ........................................................................................................................................... 2.1 3$57 #RRGCN 4GXKUKQP CPF #RRGNNCVG 6TKDWPCNŏU 4WNGU 0QVKſECVKQPU CPF 1TFGTU ............................................................... 3.1 3$57 0QVKſECVKQPU KUUWGF WPFGT %WUVQOU #EV ................................................................................................................... 4.1
Vol. 2 3$57 Customs Forms & Bonds ....................................................................................................................................................... 5.1 3$57 Allied Acts, Rules and Regulations ...................................................................................................................................... 6.1 3$57 &%,&¶V &867206 0$18$/ ZLWK /DWHVW ,QVWUXFWLRQV &LUFXODUV ............................................................................... 7.1 3$57 Special Economic Zones ......................................................................................................................................................... 8.1 3$57 %JTQPQNQIKECN .KUV QH 0QVKſECVKQPU KUUWGF WPFGT %WUVQOU #EV D[ VJG (KPCPEG /KPKUVT[ CPF Customs Commissionerate ....................................................................................................................................... 9.1 _______
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CONTENTS CONTENTS - Vol. 1
3$57 &867206 $&7 &217(176 2) 6(&7,216 CHAPTER I 3UHOLPLQDU\ 5'%6+10 PAGE 1. Short title, extent and commencement ..............................................................................................................
&GſPKVKQPU.............................................................................................................................................................. CHAPTER II 2IILFHUV RI &XVWRPV
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'PVTWUVOGPV QH HWPEVKQPU QH $QCTF CPF EWUVQOU QHſEGTU QP EGTVCKP QVJGT QHſEGTU ..................................... CHAPTER III $SSRLQWPHQW RI &XVWRPV 3RUWV $LUSRUWV HWF
7.
Appointment of customs ports, airports, etc. ...................................................................................................
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CHAPTER V /HY\ RI DQG ([HPSWLRQ IURP &XVWRPV 'XWLHV Dutiable goods ...................................................................................................................................................... 1.117
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14.
Valuation of goods ............................................................................................................................................... 1.117
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2TQXKUKQPCN CUUGUUOGPV QH FWV[ .......................................................................................................................... 1.119
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25A.
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28A.
Power not to recover duties not levied or short-levied as a result of general practice .............................. 1.128
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28BA. Provisional attachment to protect revenue in certain cases ........................................................................... 28BB.
Time limit for completion of certain actions .....................................................................................................
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Application for advance ruling .......................................................................................................................... 1.134
28-I.
Procedure on receipt of application ................................................................................................................... 1.134
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28K.
Advance ruling to be void in certain circumstances ....................................................................................... 1.135
28KA. Appeal .................................................................................................................................................................... 1.135 .
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CHAPTER VI 3URYLVLRQV UHODWLQJ WR FRQYH\DQFHV FDUU\LQJ LPSRUWHG RU H[SRUWHG JRRGV Arrival of vessels and aircrafts in India ............................................................................................................ 1.136
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32.
Imported goods not to be unloaded unless mentioned in arrival manifest, import manifest or import report .................................................................................................................................................... 1.137
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35.
Restrictions on goods being water-borne.......................................................................................................... 1.138
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41A.
Passenger and crew departure manifest and passenger name record information ................................... 1.138
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CHAPTER VII &OHDUDQFH RI LPSRUWHG JRRGV DQG H[SRUW JRRGV %JCRVGT PQV VQ CRRN[ VQ DCIICIG CPF RQUVCN CTVKENGU .......................................................................................
Clearance of imported goods 4GUVTKEVKQPU QP EWUVQF[ CPF TGOQXCN QH KORQTVGF IQQFU...............................................................................
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47.
Clearance of goods for home consumption ...................................................................................................... 1.141
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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
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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
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Power to exempt imported materials used in the manufacture of goods in warehouse ........................... 1.148
67.
Removal of goods from one warehouse to another......................................................................................... 1.148
68.
Clearance of warehoused goods for home consumption ............................................................................... 1.148
69.
Clearance of warehoused goods for export ...................................................................................................... 1.148
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Regulations in respect of baggage ...................................................................................................................... 1.153
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Stores 5VQTGU OC[ DG CNNQYGF VQ DG YCTGJQWUGF YKVJQWV CUUGUUOGPV VQ FWV[ ....................................................... 1.154
86.
Transit and transhipment of stores .................................................................................................................... 1.154
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88.
Application of section 69 and Chapter X to stores........................................................................................... 1.155
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93.
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94.
Clearance of coastal goods at destination ......................................................................................................... 1.157
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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
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2GPCNV[ HQT PQV CEEQWPVKPI HQT IQQFU................................................................................................................. 1.
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%QPſUECVKQP QH RCEMCIGU CPF VJGKT EQPVGPVU .................................................................................................... 1.
%QPſUECVKQP QH IQQFU WUGF HQT EQPEGCNKPI UOWIINGF IQQFU ......................................................................... 1.
%QPſUECVKQP QH UOWIINGF IQQFU PQVYKVJUVCPFKPI CP[ EJCPIG KP HQTO GVE .............................................. 1.
%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
#RRGCN VQ *KIJ %QWTV .......................................................................................................................................... 1.185
# #RRNKECVKQP VQ *KIJ %QWTV .................................................................................................................................. 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 & &GEKUKQP QH *KIJ %QWTV QT 5WRTGOG %QWTV QP VJG ECUG UVCVGF ....................................................................... 1.187 ' #RRGCN VQ 5WRTGOG %QWTV ................................................................................................................................... 1.187 (
*GCTKPI DGHQTG 5WRTGOG %QWTV .......................................................................................................................... 1.187
131.
Sums due to be paid notwithstanding reference, etc. ..................................................................................... 1.187
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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..............................................................................................................
1DUVTWEVKQP QH QHſEGT QH EWUVQOU .......................................................................................................................
4GHWUCN VQ DG : TC[GF ...........................................................................................................................................
'XCUKQP QH FWV[ QT RTQJKDKVKQPU ..........................................................................................................................
135A.
Preparation ............................................................................................................................................................ 1.191
135AA. Protection of data .................................................................................................................................................. 1.191 135B.
Power of court to publish name, place of business, etc., of persons convicted under the Act.................. 1.191
1HHGPEGU D[ QHſEGTU QH EWUVQOU .......................................................................................................................... 1.191
%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
# #RRNKECVKQP QH UGEVKQP QH VJG %QFG QH %TKOKPCN 2TQEGFWTG CPF QH VJG 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
2TQEGFWTG HQT UCNG QH IQQFU CPF CRRNKECVKQP QH UCNG RTQEGGFU ....................................................................... 1.199
%GTVCKP QHſEGTU TGSWKTGF VQ CUUKUV QHſEGTU QH EWUVQOU .....................................................................................
# +PUVTWEVKQPU VQ QHſEGTU QH EWUVQOU......................................................................................................................
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151B.
Reciprocal arrangement for exchange of information facilitating trade ......................................................
152.
Delegation of powers ...........................................................................................................................................
/QFGU HQT UGTXKEG QH PQVKEG QTFGT GVE ..............................................................................................................
154.
Correction of clerical errors, etc. .........................................................................................................................
# 4QWPFKPI QHH QH FWV[ GVE .................................................................................................................................... 154B.
Publication of information respecting persons in certain cases.....................................................................
154C.
Common Customs Electronic Portal..................................................................................................................
2TQVGEVKQP QH CEVKQP VCMGP WPFGT VJG #EV...........................................................................................................
)GPGTCN RQYGT VQ OCMG TWNGU ..............................................................................................................................
)GPGTCN RQYGT VQ OCMG TGIWNCVKQPU...................................................................................................................
158.
Provisions with respect to rules and regulations .............................................................................................
4WNGU EGTVCKP PQVKſECVKQPU CPF QTFGTU VQ DG NCKF DGHQTG 2CTNKCOGPV ............................................................ 1.
# 'HHGEV QH COGPFOGPVU GVE QH TWNGU TGIWNCVKQPU PQVKſECVKQPU QT QTFGTU .................................................... 1.
4GRGCN CPF UCXKPIU ............................................................................................................................................... 1.
4GOQXCN QH FKHſEWNVKGU ......................................................................................................................................... 1.
THE SCHEDULE................................................................................................................................................................. 1. %7561/5 9#+8'4 1( +06'4'56 14&'4 .................................................................................................... 1. %7561/5 9#+8'4 1( +06'4'56 5'%10& 14&'4 .................................................................................. 1. %7561/5 9#+8'4 1( +06'4'56 6*+4& 14&'4 ...................................................................................... 1.
3$57 &867206 58/(6 $1' 5(*8/$7,216 %WUVQOU 8CNWCVKQP &GVGTOKPCVKQP QH 8CNWG QH +ORQTVGF )QQFU 4WNGU ............................................................ 2.7 Interpretative Notes .................................................................................................................................................. 2.12 %WUVQOU 8CNWCVKQP &GVGTOKPCVKQP QH 8CNWG QH 'ZRQTV )QQFU 4WNGU ............................................................... 2.19 &GHGTTGF 2C[OGPV QH +ORQTV &WV[ 4WNGU ................................................................................................................ 2.21 %WUVQOU +ORQTV QH )QQFU CV %QPEGUUKQPCN 4CVG QH &WV[ QT 5RGEKſGF 'PF 7UG 4WNGU .................................. 2.22 %WUVQOU %QORQWPFKPI QH 1HHGPEGU 4WNGU .......................................................................................................... 2.26 Accessories (Condition) Rules, 1963................................................................................................................................... 2.29 Goods Imported (Conditions of Transhipment) Regulations, 1995 ............................................................................. 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
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9CTGJQWUGF )QQFU 4GOQXCN 4GIWNCVKQPU ........................................................................................................... 2.61 /CPWHCEVWTG CPF 1VJGT 1RGTCVKQPU KP 9CTGJQWUG 0Q 4GIWNCVKQPU ............................................................ 2.62 $CIICIG 4WNGU .............................................................................................................................................................. 2.65 %WUVQOU $CIICIG &GENCTCVKQP 4GIWNCVKQPU ............................................................................................................ 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 %QWTKGT +ORQTVU CPF 'ZRQTVU 'NGEVTQPKE &GENCTCVKQP CPF 2TQEGUUKPI 4GIWNCVKQPU ........................................ 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 ......................................................................................... 0QVKſGF )QQFU 2TGXGPVKQP QH +NNGICN +ORQTV 4WNGU .......................................................................................... Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957 ............................................................ +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 ................................................................................................. 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 5JKRRKPI $KNN CPF $KNN QH 'ZRQTV (QTO 4GIWNCVKQPU ........................................................................................... 5JKRRKPI $KNN 'NGEVTQPKE +PVGITCVGF &GENCTCVKQP CPF 2CRGTNGUU 2TQEGUUKPI 4GIWNCVKQPU ............................. 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 *CPFNKPI QH %CTIQ KP %WUVQOU #TGCU 4GIWNCVKQPU .............................................................................................. 2.151 +PFKC 5KPICRQTG 6TCFG #ITGGOGPV 5CHGIWCTF /GCUWTGU 4WNGU ...................................................................... 2.157 %WUVQOU #WFKV 4GIWNCVKQPU .................................................................................................................................... 2.162 Denaturing of Spirit Rules, 1972 ....................................................................................................................................... 2.164 Stamping of Piece-Goods and Testing of Yarn Rules, 1949 .......................................................................................... 2.165
%106'065
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Customs (Publication of Names) Rules, 1975 ................................................................................................................. 2.167 9CTGJQWUG %WUVQF[ CPF *CPFNKPI QH )QQFU 4GIWNCVKQPU ............................................................................. 2.169 5RGEKCN 9CTGJQWUG %WUVQF[ CPF *CPFNKPI QH )QQFU 4GIWNCVKQPU ............................................................... 2.172 2WDNKE 9CTGJQWUG .KEGPUKPI 4GIWNCVKQPU ............................................................................................................ 2.174 2TKXCVG 9CTGJQWUG .KEGPUKPI 4GIWNCVKQPU ........................................................................................................... 2.176 5RGEKCN 9CTGJQWUG .KEGPUKPI 4GIWNCVKQPU ........................................................................................................... 2.178 +PFKC #5'#0 6TCFG KP )QQFU #ITGGOGPV 5CHGIWCTF /GCUWTG 4WNGU .......................................................... 4WNG HQT (WTPKUJKPI QH +PHQTOCVKQPU D[ %WUVQOU 1HſEGTU ........................................................................................... 2.186 Rule for Grant of Port Clearance To Sailing Vessels in Kandla ................................................................................... 2.187 4WNGU HQT 5RGEKCN 2CUU HQT $TGCMKPI $WNM KP CP[ 2QTV KP VJG 5VCVGU QH /CFTCU 2QPFKEJGTT[ CPF $QODC[ ............ 2.188 4WNGU HQT 5RGEKCN 2CUU HQT $TGCMKPI $WNM KP CP[ 2QTV KP VJG 5VCVGU QH /[UQTG CPF -GTCNC ....................................... 2.189 4WNGU HQT 5RGEKCN 2CUU HQT $TGCMKPI $WNM KP CP[ 2QTV KP VJG 5VCVG QH 5CWTCUJVTC ....................................................... %WUVQOU 5GVVNGOGPV QH %CUGU 4WNGU ..................................................................................................................... 2.191 %WUVQOU CPF %GPVTCN 'ZEKUG 5GVVNGOGPV %QOOKUUKQP 2TQEGFWTG ...................................................................... 2.193 Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, 8KEG %JCKTOGP CPF /GODGTU 4WNGU ....................................................................................................... 2.196 Jurisdiction of Benches of Customs, Central Excise & Settlement Commission........................................................ 2.198 6JG +PFKTGEV 6CZ 1ODWFUOCP )WKFGNKPGU ............................................................................................................ 2.199 (+%%+ 6#+64# %CTPGV (QTO QH $KNN QH 'PVT[ CPF 5JKRRKPI $KNN 4GIWNCVKQPU .............................................. +PFKC -QTGC %QORTGJGPUKXG 'EQPQOKE 2CTVPGTUJKR #ITGGOGPV $KNCVGTCN 5CHGIWCTF /GCUWTGU 4WNGU ............................................................................................................................................................. %WUVQOU (WTPKUJKPI QH +PHQTOCVKQP 4WNGU ......................................................................................................... 2.214 2TG 0QVKEG %QPUWNVCVKQP 4GIWNCVKQPU .................................................................................................................... 2.216 'ZRQTVU D[ 2QUV 4GIWNCVKQPU .................................................................................................................................... 2.217 %WUVQOU (KPCNKUCVKQP QH 2TQXKUKQPCN #UUGUUOGPV 4GIWNCVKQPU ........................................................................ 2.217 %WUVQOU 5WRRNGOGPVCT[ 0QVKEG 4GIWNCVKQPU ................................................................................................... 2.219 6TCPUJKROGPV QH %CTIQ VQ 0GRCN WPFGT 'NGEVTQPKE %CTIQ 6TCEMKPI 5[UVGOU 4GIWNCVKQPU .......................... 2.219 /CPWHCEVWTG CPF 1VJGT 1RGTCVKQPU KP 5RGEKCN 9CTGJQWUG 4GIWNCVKQPU .......................................................... 2.221 6TCPURQTVCVKQP QH )QQFU 6JTQWIJ (QTGKIP 6GTTKVQT[ 4GIWNCVKQPU ................................................................ 2.225 %WUVQOU #WVJQTKV[ HQT #FXCPEG 4WNKPI 4GIWNCVKQPU ......................................................................................... 2.227 %WUVQOU 8GTKſECVKQP QH +FGPVKV[ %QORNKCPEG 4GIWNCVKQPU ......................................................................... 2.234 'NGEVTQPKE &WV[ %TGFKV .GFIGT 4GIWNCVKQPU .......................................................................................................... 2.237 5JKRRKPI $KNN 2QUV 'ZRQTV %QPXGTUKQP KP 4GNCVKQP VQ +PUVTWOGPV $CUGF 5EJGOG 4GIWNCVKQPU ................... 2.239 %WUVQOU 'NGEVTQPKE %CUJ .GFIGT 4GIWNCVKQPU ................................................................................................... 2.241 %QPVTQNNGF &GNKXGT[ %WUVQOU 4GIWNCVKQPU ......................................................................................................... 2.243 2CUUGPIGT 0COG 4GEQTF +PHQTOCVKQP 4GIWNCVKQPU .............................................................................................. 2.245 2QUVCN 'ZRQTV 'NGEVTQPKE &GENCTCVKQP CPF 2TQEGUUKPI 4GIWNCVKQPU ................................................................. 2.248 %WUVQOU #UUKUVCPEG KP 8CNWG &GENCTCVKQP QH +FGPVKſGF +ORQTVGF )QQFU 4WNGU .......................................... %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH 1VJGT 2TGHGTGPVKCN #TGCU 4WNGU ................................................. 2.255 4WNGU QH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT #UKC 2CEKſE 6TCFG #ITGGOGPV (QTOGTN[ -PQYP CU $CPIMQM #ITGGOGPV 4WNGU ...................................................................................................................... 2.255 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH VJG 7 # 4 CPF ;WIQUNCXKC 4WNGU ............................................. 2.255 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG #ITGGOGPV QP 5##4% 2TGHGTGPVKCN 6TCFKPI Arrangement) Rules, 1995 ................................................................................................................................... 2.255 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG (TGG 6TCFG #ITGGOGPV DGVYGGP VJG &GOQETCVKE 5QEKCNKUVKE 4GRWDNKE QH 5TK .CPMC CPF VJG 4GRWDNKE QH +PFKC 4WNGU ............................... 2.255 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG 6TCPUKVKQPCN +UNCOKE 5VCVG QH #HIJCPKUVCP CPF 4GRWDNKE QH +PFKC 4WNGU ............................................ 2.255
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4WNGU QH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG #ITGGOGPV QP 5QWVJ #UKCP (TGG 6TCFG #TGC 5#(6# ....................................................................................................................................................... 2.255 4WNGU +PVGTKO QH 1TKIKP HQT 2TGHGTGPVKCN 6CTKHH %QPEGUUKQPU HQT 6TCFG DGVYGGP +PFKC CPF 6JCKNCPF .................. 2.256 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG %QORTGJGPUKXG 'EQPQOKE %Q QRGTCVKQP #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF 4GRWDNKE QH 5KPICRQTG 4WNGU ................................. 2.256 4WNGU QH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFKPI #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF VJG 4GRWDNKE QH %JKNG 4WNGU ................................................................................ 2.256 4GHWPF QH #PVK &WORKPI &WV[ 2CKF KP 'ZEGUU QH #EVWCN /CTIKP QH &WORKPI 4WNGU ................................. 2.256 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH 2TQFWEVU WPFGT VJG &WV[ (TGG 6CTKHH 2TGHGTGPEG 5EJGOG HQT .GCUV &GXGNQRGF %QWPVTKGU 4WNGU ........................................................................................................... 2.256 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG )QXGTPOGPVU QH /GTEQUWT /GODGT 5VCVGU CPF VJG 4GRWDNKE QH +PFKC 4WNGU ............................. 2.256 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG )QXGTPOGPVU QH VJG 4GRWDNKE QH +PFKC CPF VJG 4GRWDNKE QH -QTGC 4WNGU ......................................... 2.256 %WUVQOU 6CTKHH =&GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG 2TGHGTGPVKCN 6TCFG #ITGGOGPV DGVYGGP VJG )QXGTPOGPVU QH /GODGT 5VCVGU QH VJG #UUQEKCVKQP QH 5QWVJ 'CUV #UKCP 0CVKQPU #5'#0 CPF VJG 4GRWDNKE QH +PFKC? 4WNGU ............................................................................................................................ 2.257 %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH %QWPVGTXCKNKPI &WV[ QP 5WDUKFK\GF #TVKENGU CPF HQT &GVGTOKPCVKQP QH +PLWT[ 4WNGU ................................................................................................... 2.257 %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH #PVK &WORKPI &WV[ QP &WORGF #TVKENGU CPF HQT &GVGTOKPCVKQP QH +PLWT[ 4WNGU ........................................................................................................... 2.257 %WUVQOU 6CTKHH +FGPVKſECVKQP CPF #UUGUUOGPV QH 5CHGIWCTF &WV[ 4WNGU ...................................................... 2.257 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG %QORTGJGPUKXG 'EQPQOKE 2CTVPGTUJKR #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF ,CRCP 4WNGU .............................................................. 2.257 +PFKC ,CRCP %QORTGJGPUKXG 'EQPQOKE 2CTVPGTUJKR #ITGGOGPV $KNCVGTCN 5CHGIWCTF /GCUWTGU 4WNGU ..... 2.257 +PFKC /CNC[UKC %QORTGJGPUKXG 'EQPQOKE %QQRGTCVKQP #ITGGOGPV $KNCVGTCN 5CHGIWCTF /GCUWTGU 4WNGU ............................................................................................................................................................. 2.257 %WUVQOU #FOKPKUVTCVKQP QH 4WNGU QH 1TKIKP WPFGT 6TCFG #ITGGOGPVU 4WNGU .............................................. 2.258 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG %QORTGJGPUKXG 'EQPQOKE %QQRGTCVKQP CPF 2CTVPGTUJKR #ITGGOGPV DGVYGGP VJG 4GRWDNKE QH +PFKC CPF VJG 4GRWDNKE QH /CWTKVKWU 4WNGU ............................................................................................................................................................. 2.258 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG %QORTGJGPUKXG 'EQPQOKE %QQRGTCVKQP CPF 2CTVPGTUJKR #ITGGOGPV DGVYGGP +PFKC CPF VJG 7PKVGF #TCD 'OKTCVGU 4WNGU ......................... 2.258 %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT VJG +PFKC #WUVTCNKC 'EQPQOKE %QQRGTCVKQP CPF 6TCFG #ITGGOGPV 4WNGU ............................................................................................................................. 2.258
3$57 $33($/ 5(9,6,21 $1' $33(//$7( 75,%81$/¶6 58/(6 127,),&$7,216 $1' 25'(56 Customs (Appeals) Rules, 1982 ........................................................................................................................................... 3.11 &XVWRPV ([FLVH DQG 6HUYLFH 7D[ $SSHOODWH 7ULEXQDO 3URFHGXUH 5XOHV ............................................................................................................................................................... 3.15 &(*$7 &RXQWHUYDLOLQJ 'XW\ DQG $QWL 'XPSLQJ 'XW\ 3URFHGXUH 5XOHV ............................................................................................................................................................... 3.25 Appellate Tribunal — Constitution of Benches ................................................................................................................ 3.28 CESTAT — Constitution of Bench at Ahmedabad .......................................................................................................... 3.29 Jurisdiction of Delhi Benches of CESTAT ......................................................................................................................... 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 ...................................................................................................................... #RRGCN VQ %'56#6 ō 0GY #NRJC 0WOGTKE %QFGU HQT %QOOKUUKQPGTCVGU EQPUGSWGPV VQ ECFTG TGXKGY KP ......................................................................................................................................................... 3.32 List of dates with other particulars to be submitted ........................................................................................................ 3.36
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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 #RRGCN VQ %'56#6 ō 6KOKPIU HQT TGEGKRV QH CRRGCNU CRRNKECVKQPU ............................................................................. 3.38 #RRGCN OGOQ 2CRGT DQQM ō ,WTKUFKEVKQPCN %QOOKUUKQPGTU CPF &4U VQ DG UWRRNKGF EQRKGU VJGTGQH ................... 3.38 8CMCNCVPCOCU #WVJQTKUCVKQP NGVVGTU VQ DG RTQRGTN[ ſNGF CVVGUVGF CEEGRVGF ............................................................ 3.38 +PUVCPV KUUWG QH #RRGCN #RRNKECVKQP PWODGT D[ (KNKPI %QWPVGT CV CESTAT ............................................................. 3.39 &GHGEVKXG #RRGCNU ō &KCT[ 0WODGT 2TQXKUKQPCN #RRGCN 0WODGT VQ DG IKXGP KP ECUG QH FGHGEVU ........................ 3.39 CESTAT Cause List — Dates for issue ............................................................................................................................... 3.39 %'56#6 ō %CWUG .KUV ō 0COGU QH #FXQECVGU %QPUWNVCPVU PQV CRRGCTKPI ō %'56#6 &CVC VQ DG WRFCVGF in 24 hours ............................................................................................................................................................... 3.39 All appeals against same order to be listed together ....................................................................................................... %'56#6 ō 2TQEGFWTG HQT OGPVKQP QH 0QP .KUVGF /CVVGTU ō &GENCTCVKQP HQTO RTGUETKDGF .................................... /GCUWTGU HQT GZRGFKVKPI CPF HCEKNKVCVKPI FKURQUCN QH OCVVGTU DGHQTG VJG 6TKDWPCN ō %NCTKſECVKQP D[ %'56#6 .................................................................................................................. 3.41 .KUVKPI JGCTKPI FKURQUCN QH CRRGCNU CRRNKECVKQP ō 0GY 2TQEGFWTG....................................................................... 3.41 %'56#6 ō &CKN[ NKUVKPI JGCTKPI QH 5VC[ /KUE CRRNKECVKQPU CPF TGIWNCT OCVVGTU ................................................ 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 6TKDWPCN %QOOKUUKQPGT #RRGCNU ō &GRQUKV OCFG FWTKPI KPXGUVKICVKQP VQ DG VTGCVGF CU RTG FGRQUKV ō 4GHWPF QH RTG FGRQUKV KP FC[U QH HCXQWTCDNG CRRGCNCDNG QTFGT........................................ 3.44 (KPCPEG /KPKUVT[ #FXKUQT[ VQ %'56#6 VQ QDUGTXG %QWTV VKOKPIU FGEKFG ECUGU OCZKOWO KP QPG OQPVJ and enforce disposal norms and re-list all cases where orders pending for over 6 months. ...................... 3.46 'CTN[ JGCTKPI TGSWGUVU JQY VQ DG EQPUKFGTGF ................................................................................................................... 3.47 'CTN[ JGCTKPI OCVVGTU VQ DG NKUVGF EJTQPQNQIKECNN[ CPF PQV QP VQR QH VJG NKUV .............................................................. 3.47 %'56#6 ō /GPVKQP QH OCVVGTU ō 1TCN QTFGTU FKTGEVKQPU PQV RTQRGT ō #RRNKECVKQP PGEGUUCT[ HQT GCTN[ JGCTKPI ............................................................................................................................................................ 3.47 #RRGNNCVG 6TKDWPCN JCU PQ LWTKUFKEVKQP VQ TGUVQTG CRRGCN YJGP 6TKDWPCNU FKUOKUUCN QTFGT CNTGCF[ WRJGNF D[ *KIJ %QWTV ......................................................................................................................................................... 3.48 #FOKUUKQP QH CRRGCNU XCNWGF WR VQ 4U ................................................................................................................. 3.48 %*# .KEGPUKPI ECUGU VQ DG JGCTF D[ &KXKUKQP $GPEJ ...................................................................................................... 3.49 &KHHGTGPEG QH QRKPKQP OCVVGTU ō 0QOKPCVKQP QH 6JKTF /GODGT ō 2TQEGFWTG .......................................................... 3.49 1TFGTU CPF QTFGT UJGGVU ō #OQWPV QH FWV[ RGPCNV[ KPVGTGUV CPF RTG FGRQUKV VQ DG YTKVVGP DQVJ KP YQTFU CPF ſIWTGU ................................................................................................................................................... %'56#6 ō #FLQWTPOGPV D[ 5KPING /GODGT $GPEJ YJGP &KXKUKQP $GPEJ PQV CXCKNCDNG......................................... CESTAT — Reserved orders — Procedure for pronouncement .................................................................................... &GNC[ KP KUUWG QH QTFGTU ō %QWTV OCUVGTU CPF #4U VQ DG XKIKNCPV ................................................................................ 3.51
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2TGEGFGPV ō 0QP ſNKPI QH CRRGCN D[ &GRCTVOGPV DGHQTG %'56#6 *KIJ %QWTVU CPF 5WRTGOG %QWTV due to low amount — Such decision not to be treated as precedent on merits ............................................ 3.52 %'56#6 ō $CP QP RTCEVKEG D[ %'56#6 /GODGTU CRRNKGU VQ TGVKTGF TGUKIPGF FKUEJCTIGF QT RTQDCVQT[ /GODGTU ................................................................................................................................................ 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 DWV PQV VQ 4GXKUKQP #RRNKECVKQP DGHQTG ,QKPV 5GETGVCT[ ..................................................................................... 3.54 +PURGEVKQP CPF EQRKGU QH %'56#6 ,WFKEKCN 0QP ,WFKEKCN TGEQTFU................................................................................. 3.55 Appellate Tribunal — Delegation of Powers .................................................................................................................... 3.55 #RRGCN VQ 5WRTGOG %QWTV CICKPUV #RRGNNCVG 6TKDWPCNŏU 1TFGTU ō 6KOG NKOKV........................................................... 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 FC[U ...................................................................................................................................................................... 3.58 CESTAT — Adjournment of cases to be sought at least 48 hours in advance ............................................................. 3.58 Listing of matters involving revenue upto ` NCMJ DGHQTG 5KPING /GODGT $GPEJ ................................................... 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 %'56#6 ō (KNKPI QH CRRGCN CRRNKECVKQP DGHQTG %'56#6 ō 7PFGTVCMKPI VQ DG IKXGP VJCV OCVVGT PQV RTGXKQWUN[ ſNGF QT RGPFKPI DGHQTG CP[ QVJGT NGICN HQTWO ....................................................................... .3.59 6TCPUHGT 2QNKE[ QH /GODGTU QH %'56#6 ō )WKFGNKPGU ................................................................................................. .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 .......................................................................................... %'56#6 ō &GNC[ KP 2CUUKPI QH 1TFGTU ō 2TQRQUCN 5GGMKPI 2GTOKUUKQP QH 2TGUKFGPV HQT RTQPQWPEGOGPV QH 1TFGTU VQ DG TQWVGF VJTQWIJ 4GIKUVTCT .......................................................................................................... %'56#6 ō #RRGCNU KPXQNXKPI COQWPV PQV GZEGGFKPI 6YQ .CMJU VQ DG ſTUV EQPUKFGTGF HQT FKURQUCN QT CU ő/GPVKQP /CVVGTUŒ 1P VJG DCUKU QH OQPGVCT[ NKOKV ................................................................................ %'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 %'56#6 1TFGTU KPENWFKPI &CKN[ 1TFGTU VQ DG EQORWVGT RTKPVGF HQT GCEJ KVGO QH VJG %CWUG .KUV CPF VQ DG WRNQCFGF QP VJG %'56#6 9GDUKVG QP VJG UCOG FC[.................................................................................. . 3.61 &GNC[ KP WRNQCFKPI QH 1TFGTU ō 4GOGFKCN OGCUWTGU .................................................................................................... 3.61 6KOGN[ WRNQCFKPI QH &CKN[ 1TFGTU ō /QPKVQTKPI QH ..................................................................................................... 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 $GPEJ..................................................................... 3.62 Adjournment notice — Discontinuation of ...................................................................................................................... 3.63 6KOGN[ KUUWG QH 5WRRNGOGPVCT[ %CWUG .KUV ...................................................................................................................... 3.63 4GIKUVGTU ō 4GEQTFU HQT RGPFKPI FKURQUGF ECUGU CPF HQT WRNQCFKPI QP %'56#6 YGDUKVG VQ DG OCKPVCKPGF D[ 525U 2#U...................................................................................................................................... 3.63
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$GPEJ 1TFGTU QP FGHGEVKXG CRRGCNU ō 2TQEGFWTG ........................................................................................................... 3.63 0COGU QH %QWPUGN %QPUWNVCPV VQ DG IKXGP KP ECWUG NKUV ............................................................................................... 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 *GCTKPI PQVKEGU QTFGTU CPF QVJGT EQOOWPKECVKQPU VQ DG UGPV D[ URGGF RQUV ........................................................... 3.64 ' *GCTKPI QH #RRGCNU CV /WODCK $CPICNQTG #JOGFCDCF %JCPFKICTJ &GNJK -QNMCVC CPF #NNCJCDCF $GPEJGU QP TGSWGUV QH %QWPUGN ō 2TQEGFWTG RTGUETKDGF ................................................................................ 3.64 ' *GCTKPI QH #RRGCNU ō /GODGTU VQ UKV KP VJG %QWTV 4QQOU ...................................................................................... 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 disclosed on website — Directions of the Central Information Commission............................................... 3.69 4GUGTXGF QTFGTU VQ DG VKOGN[ WRNQCFGF CPF ſNGU VQ DG UGPV VQ TGIKUVT[ KP VKOG ō &KTGEVKQPU ................................. 3.69 %'56#6 ō 1TFGTU ō +PCEEWTCVG CPF KPEQORNGVG FCVC QH CRRGCNU CTG GPVGTGF KP U[UVGO CV VJG VKOG QH registration of — instruction ................................................................................................................................. ' JGCTKPI ō 9GGMN[ TGVWTP VQ DG UWDOKVVGF D[ %'56#6 4GIKUVT[ .............................................................................. %'56#6 ō ' JGCTKPI ō .KUVKPI QH FGHGEVU %CUGU KPXQNXKPI /CPFCVQT[ RTG FGRQUKVU ō +PUVTWEVKQP .................... 3.71 %'56#6 ō ' JGCTKPI #RRGCNU CV /WODCK $CPICNQTG #JOGFCDCF %JCPFKICTJ &GNJK -QNMCVC #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 %'56#6 ō /GODGTU VQ 5WDOKV /QPVJN[ FKURQUCN 5VCVGOGPV....................................................................................... 3.72 Limitation - Period of limitation as prescribed under general or special laws in respect of all judicial or 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 ' JGCTKPI ō .KUVKPI QH FGHGEV ECUGU KPXQNXKPI PQP 2C[OGPV QH OCPFCVQT[ 2TG FGRQUKV ō +PUVTWEVKQP ................. 3.73 .KOKVCVKQP %QORWVKPI RGTKQF QH NKOKVCVKQP HQT CP[ UWKV CRRGCN CRRNKECVKQP QT RTQEGGFKPI RGTKQF HTQO VQ UJCNN UVCPF GZENWFGF 4GOCKPKPI RGTKQF QH NKOKVCVKQP CU QP 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 %'56#6 ō 2J[UKECN *GCTKPI QH CRRGCNU HQT CNN $GPEJGU VQ %QOOGPEG HTQO ō 1TFGT FCVGF YKVJFTCYP............................................................................................................................................ 3.74 %'56#6 ō 1PG &KXKUKQP $GPEJ HTQO /WODCK UJKHVGF VQ #JOGFCDCF Y G H ............................................ 3.74 %'56#6 ō 2J[UKECN JGCTKPI QP /QPFC[ 9GFPGUFC[ CPF (TKFC[ CV CNN $GPEJGU ō 4GIKUVT[ UJCNN NKUV OCZKOWO OCVVGTU RGT FC[ Y G H ō 0Q TGSWKTGOGPV HQT UWDOKUUKQP QH YTKVVGP TGSWGUV ō 2TQEGFWTG RCTVKCNN[ OQFKſGF ............................................................................................................. 3.75 %'56#6 ō *GCTKPI 0QVKEG UGPV YKVJQWV RTQRGT QHſEG PQVG ō +PUVTWEVKQP ................................................................ 3.75 %'56#6 ō &GNJK #FXQECVGUŏ 9GNHCTG (WPF 4WNGU ō 8CMCNCVPCOC VQ DG CHſZGF YKVJ #FXQECVG 9GNHCTG (WPF 5VCOR QH ` 25 .................................................................................................................................. 3.75 Adjournment Notice — Discontinuation of — Further instruction .............................................................................. 3.75 CESTAT ō %GTVKſGF EQRKGU QH CNN QTFGTU QH CNN DGPEJGU VQ DG KUUWGF D[ FQYPNQCFKPI QTFGTU HTQO website — Instructions .......................................................................................................................................... 3.76 %'56#6 ō 2J[UKECN *GCTKPI QH CRRGCNU VQ EQOOGPEG HTQO ō 2TQVQEQNU HQT RJ[UKECN JGCTKPI UCOG CU RTQXKFGF KP #PPGZWTG + QH 2WDNKE 0QVKEG 0Q GZEGRV HQT TGSWKTKPI YTKVVGP TGSWGUV HQT NKUVKPI QH ECUG ....................................................................................................................................... 3.76 %'56#6 ō 5JKHVKPI QH 1PG &KXKUKQP $GPEJ HTQO 0GY &GNJK VQ -QNMCVC Y G H .......................................... 3.76 %'56#6 ō &GHGEVKXG CRRGCNU ō 4GEVKſGF HTGUJ NGIKDNG EQRKGU QH FQEWOGPVU CTG TGSWKTGF VQ DG ſNGF ō Procedure ................................................................................................................................................................. 3.76 %'56#6 ō +PVGITCVKQP QH %'56#6 FCVC YKVJ .+/$5 RQTVCN CU RGT #RGZ %QWTV FKTGEVKQP ō 1HſEG /GOQTCPFWO ......................................................................................................................................................... 3.76
xx
%7561/5 .#9 /#07#.
%'56#6 ō 1TFGTU KPENWFKPI FCKN[ QTFGTU VQ DG EQORWVGT RTKPVGF HQT GCEJ KVGO QH VJG ECWUG NKUV CPF VQ DG WRNQCFGF QP VJG %'56#6 YGDUKVG QP VJG UCOG FC[ ō (WTVJGT KPUVTWEVKQPU............................... 3.77 %'56#6 ō &GRCTVOGPVCN CRRGCN VQ DG ſNGF QPNKPG KP RTGUETKDGF RFH HQTOCV Y G H 2TQEGFWTG ............ 3.77 %'56#6 ō #RRGCN ō 4GEGKRV QH /GOQTCPFWO QH #RRGCN ō 1NF HQTO VQ KUUWG EQR[ QH CRRGCN /GOQTCPFWO to respondent — Instruction .............................................................................................................................. 3.77A #RRGCN ō (KNKPI CRRGCN KP %'56#6 ō .KVKICPVU ſPFKPI FKHſEWNVKGU YJKNG ſNKPI CRRGCNU ō +PUVTWEVKQP ........... 3.77A %'56#6 ō 9GGFKPI QWV QH ſNGU YJKEJ YGTG FKURQUGF ſXG [GCTU CPF CDQXG ō +PUVTWEVKQP ................................ 3.77A %'56#6 ō #RRGCN VQ 6TKDWPCN ō 5ECPPKPI QH CRRGCN RCRGTU YJGTG 5.2 %KXKN #RRGCNU JCXG DGGP ſNGF and pending before Supreme Court — Instruction ........................................................................................ 3.77A %'56#6 ō 6TKDWPCN YKNN JGCT CRRGCNU CRRNKECVKQPU D[ RJ[UKECNN[ KP CNN FC[U GZEGRV 6JWTUFC[ ō 1P 6JWTUFC[ CRRGCNU CRRNKECVKQPU YKNN DG D[ XKTVWCN OQFG D[ 2TKPEKRCN $GPEJ CV &GNJK CPF all Regional Benches .............................................................................................................................................3.77B 6TKDWPCNU 4GHQTOU #EV ............................................................................................................................................... 3.78 %QPFKVKQPU QH UGTXKEG QH %JCKTRGTUQP CPF /GODGTU QH 6TKDWPCNU #RRGNNCVG 6TKDWPCNU CPF QVJGT #WVJQTKVKGU .... 3.93 6TKDWPCN %QPFKVKQPU QH 5GTXKEG 4WNGU .................................................................................................................... 3.95
3$57 127,),&$7,216 ,668(' 81'(5 &867206 $&7 %106'065 1( 016+(+%#6+105 +557'& 70&'4 %7561/5 #%6 #0& 47.'5 #0& 4')7.#6+105 /#&' 6*'4'70&'4 =%*4101.1)+%#. .+56 1( $#5+% 016+(+%#6+105 ō 5GG 2CTV ? 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 KORQTV 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
%106'065
xxi
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 ........................................... 0QVKſECVKQP WPFGT 5GEVKQP # ō 2C[OGPV VJTQWIJ 'NGEVTQPKE %CUJ .GFIGT CPF 'NGEVTQPKE %TGFKV Ledger.................................................................................................................................................................. # 0QVKſECVKQPU WPFGT 5GEVKQP ō 6TCPUJKROGPV QH IQQFU 4WNGU .............................................................................. 0QVKſECVKQPU WPFGT 5GEVKQP ō #RRQKPVOGPV QH 2WDNKE 9CTGJQWUG....................................................................... 4.218 0QVKſECVKQP WPFGT 5GEVKQP # ō .KEGPUG VQ IQQFU FGRQUKVGF KP URGEKCN YCTGJQWUG ............................................. 0QVKſECVKQP WPFGT 5GEVKQPU # ō 9CTGJQWUKPI RTQXKUKQPU............................................................................. 0QVKſECVKQP WPFGT 5GEVKQP ō 9CTGJQWUKPI RTQXKUKQPU .......................................................................................... 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 0QVKſECVKQPU WPFGT 5GEVKQP ō &WV[ FTCYDCEM......................................................................................................... 4.223 0QVKſECVKQPU WPFGT 5GEVKQP ō &TCYDCEM QP KORQTVGF OCVGTKCNU WUGF KP VJG OCPWHCEVWTG QH IQQFU which are exported ............................................................................................................................................... 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 .................................................................... 0QVKſECVKQP WPFGT 5GEVKQP # ō #RRGCNU VQ VJG #RRGNNCVG 6TKDWPCN .................................................................... 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 ........................... 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
xxii
%7561/5 .#9 /#07#.
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 Appointment of Assistant Commissioner of Customs (Refunds) within the Jurisdiction of Commissioner of %WUVQOU +ORQTVU /WODCK ............................................................................................................................................ 4.284 &GUKIPCVGF #WVJQTKV[ WPFGT %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH #PVK &WORKPI &WV[ QP &WORGF #TVKENGU CPF HQT &GVGTOKPCVKQP QH +PLWT[ 4WNGU ............................................................... 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 _______
CONTENTS
CONTENTS - Vol. 2
3$57 &867206 )2506 %21'6 PAGES
&XVWRPV )RUPV DQG %RQGV 1.
Licence to import Transmitting Apparatus for Wireless Telegraphs into India ........................................... 5.11
#RRNKECVKQP VQ KORQTV 9KTGNGUU 4GEGKXKPI #RRCTCVWU KPVQ +PFKC .................................................................... 5.11
#
'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 #EV ............................................................................................................................................................... 5.65
.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
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
1OKVVGF
1OKVVGF
CONTENTS
&XVWRPV )RUPV DQG %RQGV
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 &$- +++ ..............................................................................................................................................
5VCVGOGPV &$- +++ # .........................................................................................................................................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
Z
%7561/5 .#9 /#07#.
&XVWRPV )RUPV DQG %RQGV
PAGES
# #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 VQ DG RTQXKFGF D[ VJG +ORQTVGT ..........................5.186C $ /QPVJN[ UVCVGOGPV HQT AAAAAAAAA AA .........................................................................................................5.186C % &GVCKNU HQT AAAAAAAAAAA AA ........................................................................................................................... 5.186E
'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 ...............................................................
#EMPQYNGFIGOGPV WPFGT +PFKTGEV 6CZ &KURWVG 4GUQNWVKQP 5EJGOG ..................................................
4GRQTVKPI VJG RC[OGPV WPFGT +PFKTGEV 6CZ &KURWVG 4GUQNWVKQP 5EJGOG ..........................................
1TFGT QH FKUEJCTIG QH FWGU WPFGT +PFKTGEV 6CZ &KURWVG 4GUQNWVKQP 5EJGOG ....................................
%QWTKGT 5JKRRKPI $KNN %5$ 8 ............................................................................................................................
#RRNKECVKQP HQT 4GIKUVTCVKQP WPFGT 5GC %CTIQ /CPKHGUV 6TCPUJKROGPV 4GIWNCVKQPU ..................
CONTENTS
&XVWRPV )RUPV DQG %RQGV
ZK
PAGES
#RRNKECVKQP HQT GPVT[ KPYCTF WPFGT 5GC %CTIQ /CPKHGUV 6TCPUJKROGPV 4GIWNCVKQPU .................
)GPGTCN &GENCTCVKQP WPFGT 5GC %CTIQ /CPKHGUV 6TCPUJKROGPV 4GIWNCVKQPU ................................
8GUUGNŏU 5VQTGU .KUV WPFGT 5GC %CTIQ /CPKHGUV 6TCPUJKROGPV 4GIWNCVKQPU ..................................
/CUVGT %TGYŏU 'HHGEVU &GENCTCVKQP WPFGT 5GC %CTIQ /CPKHGUV 6TCPUJKROGPV 4GIWNCVKQPU ......
%CTIQ FGENCTCVKQP HQT XGUUGNU CTTKXKPI HTQO C HQTGKIP RQTV ............................................................................
%CTIQ FGENCTCVKQP HQT XGUUGNU CTTKXKPI HTQO CPQVJGT +PFKCP RQTV ................................................................
%CTIQ FGENCTCVKQP HQT XGUUGNU FGRCTVKPI HTQO +PFKCP RQTV VQ C HQTGKIP RQTV ...............................................
%CTIQ FGENCTCVKQP HQT XGUUGNU FGRCTVKPI HTQO QPG +PFKCP RQTV VQ CPQVJGT +PFKCP RQTV .............................
&GRCTVWTG /CPKHGUV CPF #TTKXCN /CPKHGUV HQT VTCPUJKROGPV QH KORQTVGF GZRQTV IQQFU DGVYGGP C RQTV +%& %(5 5'< .........................................................................................................................................
# 6TCPUJKROGPV QH +ORQTVGF )QQFU DGVYGGP 2QTV VQ .CPF %WUVQOU 5VCVKQP ................................................ 164.
Bond for Transhipment........................................................................................................................................
%QPVKPWKV[ $QPF HQT 6TCPUJKROGPV ...................................................................................................................
5WTGV[ $QPF HQT 6TCPUJKROGPV ...........................................................................................................................
%QPVKPWKV[ 5WTGV[ $QPF HQT 6TCPUJKROGPV .......................................................................................................
$QPF HQT VTCPUKV VJTQWIJ HQTGKIP VGTTKVQT[ ........................................................................................................
%QPVKPWKV[ $QPF HQT VTCPUKV VJTQWIJ HQTGKIP VGTTKVQT[ ....................................................................................
5WTGV[ $QPF HQT VTCPUKV VJTQWIJ HQTGKIP VGTTKVQT[ ............................................................................................
%QPVKPWKV[ 5WTGV[ $QPF HQT VTCPUKV VJTQWIJ HQTGKIP VGTTKVQT[........................................................................
# $QPF HQT 4GIKUVTCVKQP WPFGT 5GC %CTIQ /CPKHGUV CPF 6TCPUJKROGPV 4GIWNCVKQPU .................................... $ &GENCTCVKQP HQT URGEKſE %CTIQ WPFGT 5GC %CTIQ /CPKHGUV CPF 6TCPUJKROGPV 4GIWNCVKQPU...................... % #RRNKECVKQP D[ CWVJQTKUGF ECTTKGT VQ TGPGY TGIKUVTCVKQP ................................................................................
2QUVCN $KNN QH 'ZRQTV + 2$' + .............................................................................................................................
2QUVCN $KNN QH 'ZRQTV ++ 2$' ++ ...........................................................................................................................
&GENCTCVKQP QH VTCPUUJKROGPV .............................................................................................................................
174A.
Application for registration.................................................................................................................................
/CKPVCKP CEEQWPVU QH TGEGKRV CPF TGOQXCN QH IQQFU .......................................................................................
.KEGPUGF YCTGJQWUG .............................................................................................................................................
177.
Electronic Cash Ledger ........................................................................................................................................
%JCNNCP HQT FGRQUKV WPFGT UGEVKQP # QH VJG %WUVQOU #EV .................................................................
%JCNNCP HQT 2C[OGPV QH CP[ UWO WPFGT VJG %WUVQOU #EV ....................................................................
'NGEVTQPKE &WV[ 2C[OGPV .GFIGT %CUJ ...........................................................................................................
#RRNKECVKQP HQT 4GHWPF QH &GRQUKV WPFGT 'NGEVTQPKE %CUJ .GFIGT ...............................................................
4GRQTV HQT 1DVCKPKPI #RRTQXCN QH VJG %QORGVGPV #WVJQTKV[ HQT 7PFGTVCMKPI %QPVTQNNGF &GNKXGT[ WPFGT VJG %QPVTQNNGF &GNKXGT[ %WUVQOU 4GIWNCVKQPU .......................................................
1HſEG QH VJG 2TKPEKRCN #FFKVKQPCN &KTGEVQT )GPGTCN #FFKVKQPCN &KTGEVQT )GPGTCN QH &KTGEVQTCVG )GPGTCN QH 4GXGPWG +PVGNNKIGPEG AAAAAAAAAAAAAA ...........................................................................................
184.
Application Form for Registration .....................................................................................................................
2QUVCN $KNN QH 'ZRQTV +++ 2$' +++ ......................................................................................................................
2QUVCN $KNN QH 'ZRQTV +8 2$' +8 ......................................................................................................................
ZKK
%7561/5 .#9 /#07#.
3$57 $//,(' $&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 ...................................................................... 2TQXKUKQPCN %QNNGEVKQP QH 6CZGU #EV QH .................................................................................................... 6GC #EV QH ='ZVTCEVU? ................................................................................................................................... %QHHGG #EV QH ='ZVTCEVU? ................................................................................................................................ .KXG UVQEM +ORQTVCVKQP #EV QH ='ZVTCEVU? ................................................................................................... +PFKCP 2QUV 1HſEG #EV QH ='ZVTCEVU?............................................................................................................ %QPUGTXCVKQP QH (QTGKIP 'ZEJCPIG CPF 2TGXGPVKQP QH 5OWIINKPI #EVKXKVKGU #EV %1('215# QH ...................................................................................................................................... (QTGKIP 'ZEJCPIG /CPCIGOGPV #EV QH ................................................................................................... (QTGKIP 'ZEJCPIG /CPCIGOGPV 'ZRQTV QH )QQFU CPF 5GTXKEGU 4GIWNCVKQPU .................................................. 6.54 (QTGKIP 'ZEJCPIG /CPCIGOGPV %WTTGPV #EEQWPV 6TCPUCEVKQPU 4WNGU ............................................................ 5CHGIWCTF /GCUWTGU 3WCPVKVCVKXG 4GUVTKEVKQPU 4WNGU ......................................................................................... %WUVQOU 6CTKHH #EV QH ................................................................................................................................. 8CNKFCVKPI 2TQXKUKQPU 4GNCVKPI VQ %WUVQOU #EV ..................................................................................................... 6.85
CONTENTS
ZKKK
3$57 &%,&¶6 &867206 0$18$/ :,7+ /$7(67 ,16758&7,216 &,5&8/$56 %JCRVGT
1XGTXKGY QH %WUVQOU (WPEVKQPU .........................................................................................................
%JCRVGT
#TTKXCN QH %QPXG[CPEGU CPF 4GNCVGF 2TQEGFWTGU ............................................................................. 7.46
%JCRVGT
2TQEGFWTG HQT %NGCTCPEG QH +ORQTVGF CPF 'ZRQTV )QQFU ................................................................ 7.51
%JCRVGT
%NCUUKſECVKQP QH )QQFU.......................................................................................................................... 7.66
%JCRVGT
%NCUUKſECVKQP #UUGUUOGPV QH 2TQLGEVU +ORQTVU $CIICIG CPF 2QUVCN +ORQTVU ............................. 7.68
%JCRVGT
%WUVQOU 8CNWCVKQP ................................................................................................................................ 7.71
%JCRVGT
2TQXKUKQPCN #UUGUUOGPV ........................................................................................................................ 7.77
%JCRVGT
+ORQTV 'ZRQTV 4GUVTKEVKQPU CPF 2TQJKDKVKQPU ................................................................................... 7.78
%JCRVGT
9CTGJQWUKPI...........................................................................................................................................
%JCRVGT
6TCPUJKROGPV QH %CTIQ .........................................................................................................................
Chapter 11
Consolidation of Cargo .......................................................................................................................
%JCRVGT
/GTEJCPV 1XGTVKOG (GG....................................................................................................................... 7.117
%JCRVGT
2TQEGFWTG HQT .GUU %JCTIG &GOCPF .................................................................................................
Chapter 14
Refund under Customs and IGST Act ..............................................................................................
%JCRVGT
&GVGPVKQP CPF 4GNGCUG 5VQTCIG QH +ORQTVGF 'ZRQTV )QQFU ........................................................
%JCRVGT
+ORQTV CPF 'ZRQTV VJTQWIJ %QWTKGT .................................................................................................
%JCRVGT
+ORQTV CPF 'ZRQTV VJTQWIJ 2QUV ....................................................................................................... 7.141
Chapter 18
Import of Samples ................................................................................................................................ 7.146
%JCRVGT
4G KORQTVCVKQP CPF 4G GZRQTVCVKQP QH )QQFU ................................................................................. 7.148
%JCRVGT
&KURQUCN QH WPENCKOGF WPENGCTGF ECTIQ .......................................................................................... 7.151
%JCRVGT
+PVGNNGEVWCN 2TQRGTV[ 4KIJVU................................................................................................................ 7.155
%JCRVGT
&WV[ &TCYDCEM .................................................................................................................................... 7.158
%JCRVGT
'ZRQTV 2TQOQVKQP 5EJGOGU ................................................................................................................
%JCRVGT
5RGEKCN 'EQPQOKE <QPGU ......................................................................................................................
%JCRVGT
'ZRQTV 1TKGPVGF 7PKVU ......................................................................................................................... 7.176
%JCRVGT
+PVGTPCVKQPCN 2CUUGPIGT (CEKNKVCVKQP ..................................................................................................
%JCRVGT
5GVVKPI WR QH +%&U %(5U #(5...........................................................................................................
%JCRVGT
%WUVQOU %CTIQ 5GTXKEG 2TQXKFGTU .....................................................................................................
%JCRVGT
%WUVQOU $TQMGTU ..................................................................................................................................
%JCRVGT
1HHGPEGU CPF 2GPCN 2TQXKUKQPU ...........................................................................................................
ZKX
%7561/5 .#9 /#07#.
%JCRVGT
#RRGCN 4GXKGY CPF 5GVVNGOGPV QH %CUGU .....................................................................................
%JCRVGT
)TKGXCPEG 4GFTGUUCN ......................................................................................................................
%JCRVGT
#WFKV ................................................................................................................................................
%JCRVGT
#WVJQTK\GF 'EQPQOKE 1RGTCVQT #'1 2TQITCOOG ................................................................
%JCRVGT
%WUVQOU (WPEVKQPU 4GNCVGF VQ 2TGHGTGPVKCN 6TCFG #ITGGOGPVU ..............................................
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& &LUFXODUV 3XEOLF 1RWLFHV .....................................
CONTENTS
ZX
3$57 63(&,$/ (&2120,& =21(6 5RGEKCN 'EQPQOKE <QPGU #EV ...................................................................................................................................... 5RGEKCN 'EQPQOKE <QPGU 4WNGU .................................................................................................................................. 8.41 5RGEKCN 'EQPQOKE <QPG #WVJQTKV[ 4WNGU ................................................................................................................. Special Economic Zones Forms......................................................................................................................................... .KUV QH 0QVKſECVKQPU KUUWGF WPFGT 5'< ............................................................................................................................
3$57 &+5212/2*,&$/ /,67 2) 127,),&$7,216 ,668(' 81'(5 &867206 $&7 %JTQPQNQIKECN .KUV QH %WUVQOU 0QVKſECVKQPU KUUWGF D[ /KPKUVT[ QH (KPCPEG................................................................. %JTQPQNQIKECN .KUV QH 0QVKſECVKQPU KUUWGF D[ %WUVQOU %QOOKUUKQPGTCVGU ................................................................ _________
CUSTOMS LAW & PROCEDURES — AT A GLANCE [See also Part 7 for C.B.I. & C. Customs Manual 2023]
1. INTRODUCTION TO CUSTOMS LAW
1.1 Background of customs law Customs duty is on import into India and export out of India. As per ancient custom, a merchant entering a kingdom with his goods had to make a suitable gift to the King. In the course of time, this ‘custom’ was formalised into ‘Customs Duty’. This is collected on imports (and 1 occasionally on exports too). The word ‘Customary’ is derived from ‘customs’, which indicates that it is a very old tax. Taxes on goods were levied on various goods right from the Veda period. World Trade Organisation - WTO (World Trade Organisation) was formed on 1st January, 1995, based at Geneva, to replace GATT. WTO provides permanent forum for trade negotiations. WTO is the legal and institutional foundation of multilateral trading system. Its basic principle is equal treatment to products and services of all other WTO countries. (Of course, there are concessions and let-outs). The four main WTO guidelines are – (i) Trade without discrimination (ii) Predictable and growing market access (iii) Promoting fair competition and (iv) Encouraging development and economic reforms. WTO promotes free trade by lowering tariffs, quotas, import restrictions, quantity restrictions etc. Countries should ‘bind’ their commitments so that stability and predictability and investment is encouraged. TRIPS – TRIPS means Trade Related Intellectual Property Rights. It was agreed as follows - (i) Product Patents should be introduced in drugs, food products and chemicals in place of process patents as at present (India introduced product patents w.e.f. 1-1-2005). (ii) Patent and copyright period should be 20 years (Implemented by India) (iii) Agricultural hybrid seeds should be allowed to be patented (Not implemented). - - However, Government can undertake compulsory licensing for non-commercial public use and to prevent inadequate supply or exorbitant pricing. WCO – World Customs Organisation (WCO) [earlier known as Customs Coordination Council] is an KPVGTPCVKQPCN DQF[ VQ FGXGNQR EQQTFKPCVKQP COQPI EWUVQOU QHſEGU KP XCTKQWU EQWPVTKGU 9%1 JCU *3 CV $TWUUGNU 9%1 KU QTICPKUCVKQP QH %WUVQOU #FOKPKUVTCVKQPU +V KU JGCFGF D[ 5GETGVCT[ )GPGTCN YJQ KU CRRQKPVGF HQT ſXG years at a time. WCO was established on 26-1-1952. CBIC’s Customs Manual, 2023 %WUVQOU /CPWCN JCU DGGP TGNGCUGF D[ %$+ % QP 6JG /CPWCN IKXGU CP QXGTXKGY QH %WUVQOU .CY CPF 2TQEGFWTGU OQUVN[ DCUGF QP %$+ % EKTEWNCTU 5CNKGPV KPUVTWEVKQPU as contained in the Manual are discussed at appropriate places in this book.
1.2 Scope and coverage of Customs Law Section 1(2) of Customs Act states that The Customs Act, 1962 extends to whole of India and, save as otherwise provided in the Customs Act, it applies also to any offence or contravention thereunder committed outside India by any person. [The words in italics inserted w.e.f. 29-3-2018]. The extension of scope outside India is only for purpose of offences and not for any other purposes. Liability of customs duty - Entry 83 to List I - (Union List) of Seventh Schedule to Constitution reads ‘Duties of customs including export duties’. Thus, import and export duty is a Union subject and power to levy is derived from Constitution of India. Section 12(1) of Customs Act is the charging section, which provides that duties of customs shall be levied CV UWEJ TCVGU CU OC[ DG URGEKſGF WPFGT Ŏ6JG %WUVQOU 6CTKHH #EV ŏ QT CP[ QVJGT NCY HQT VJG VKOG DGKPI KP HQTEG on goods imported into, or exported from, India 6JG TCVG QH FWV[ KU CU RTGUETKDGF KP %WUVQOU 6CTKHH #EV TGCF
(1.15)
1.16
CUSTOMS LAW MANUAL
YKVJ TGNGXCPV GZGORVKQP PQVKſECVKQPU +ORQTV FWV[ KU NGXKGF QP CNOQUV CNN KVGOU YJKNG GZRQTV FWV[ KU NGXKGF QPN[ QP a few limited products, where India wants to discourage export of those goods. 5GEVKQP QH %WUVQOU #EV CPF ŎUGEVKQP QH 6JG %WUVQOU 6CTKHH #EV ŏ CTG VJG ŎEJCTIKPI UGEVKQPU’. 1.2-1 Changes in Customs Law made vide Finance Act, 2023 0KTOCNC 5KVJCTCOCP *QPŏDNG /KPKUVGT QH (KPCPEG )QXGTPOGPV QH +PFKC RTGUGPVGF $WFIGV QP (KPCPEG $KNN YCU CNUQ RTGUGPVGF (KPCPEG $KNN JCU DGGP RCUUGF D[ 2CTNKCOGPV CPF DGECOG (KPCPEG #EV QP CHVGT TGEGKXKPI CUUGV QH 2TGUKFGPV 5QOG EJCPIGU JCXG DGEQOG GHHGEVKXG HTQO 2TQXKUKQPU in respect of section 65A of Customs Act will be effective from date to be notified. The changes in Customs Act made by Finance Act, 2023 are as follows. Specified conditional customs exemption notifications will be valid without limit of two years – Section # QH %WUVQOU #EV KPUGTVGF Y G H VJ /CTEJ RTQXKFGF VJCV CP[ EQPFKVKQPCN EWUVQOU GZGORVKQP PQVKHKECVKQP issued under section 25(1) of Customs Act will have sunset clause. Unless otherwise specified, varied or rescinded, it will be valid only upto 31st March falling immediately after two years from date such grant or variation. +V KU PQY RTQXKFGF VJCV PQVJKPI EQPVCKPGF KP UGEVKQP # QH %WUVQOU #EV UJCNN CRRN[ VQ CP[ UWEJ GZGORVKQP granted to, or in relation to,–– (a)
any multilateral or bilateral trade agreement;
(b)
obligations under international agreements, treaties, conventions or such other obligations including with respect to United Nations agencies, diplomats and international organisations;
(c)
privileges of constitutional authorities;
(d)
schemes under the Foreign Trade Policy;
(e)
the Central Government schemes having validity of more than two years;
(f)
re-imports, temporary imports, goods imported as gifts or personal baggage;
(g)
any duty of customs under any law for the time being in force, including integrated tax leviable under UGEVKQP QH VJG %WUVQOU 6CTKHH #EV QVJGT VJCP FWV[ QH EWUVQOU NGXKCDNG WPFGT UGEVKQP Ō proviso VQ UGEVKQP # QH %WUVQOU #EV KPUGTVGF vide (KPCPEG #EV Y G H
Manufacture in warehouse subject to section 65A of Customs Act Permission for in-bond manufacture facility can be given by Principal Commissioner/Commissioner, subject to section 65A of Customs Act and such conditions as may be prescribed – Section 65(1) of Customs Act – Words in italics inserted by Finance Act, 2023 from date to be notified. Warehousing of imported inputs or removed from other warehouse on which IGST and GST Compensation Cess has been paid for purpose of manufacture in warehouse Section 65A of Customs Act has been introduced vide Finance Act, 2023, to make provisions of warehousing of goods on which IGST and Compensation Cess has been paid, for manufacture as per provisions of section 65 of Customs Act. Such goods may be imported goods or removed from another customs warehouse. The intention seems to be allow bringing goods for manufacture in warehouse on payment of IGST and GST Compensation Cess. The exemption will be only to the extent of customs duty and social welfare surcharge. The provision will be effective from date to be notified. Settlement proceedings lapse if order is not passed within one year The order of settlement commission WPFGT UGEVKQP % QH %WUVQOU #EV UJCNN DG RCUUGF YKVJKP C RGTKQF QH PKPG OQPVJU GZVGPFCDNG D[ HWTVJGT VJTGG OQPVJU HTQO VJG NCUV FC[ QH VJG OQPVJ KP YJKEJ VJG CRRNKECVKQP WPFGT UGEVKQP $ QH %WUVQOU #EV KU OCFG +H no order is passed within the said period, the settlement proceedings shall abate, and the adjudicating authority before whom the proceeding at the time of making the application was pending shall dispose of the application in CEEQTFCPEG YKVJ VJG RTQXKUKQPU QH %WUVQOU #EV CU KH PQ CRRNKECVKQP YCU OCFG HQT UGVVNGOGPV Ō UGEVKQP % # QH Customs Act inserted vide (KPCPEG #EV GHHGEVKXG HTQO Really, why Applicant should suffer for delay by Settlement Commission? In fact, he will be in great trouble, as he has made full disclosure before Settlement Commission and is now defenseless.
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1.2-2 Foreign Trade Policy 2023 effective from 1-4-2023 (QTGKIP 6TCFG 2QNKE[ =(62 ? JCU DGGP PQVKHKGF CPF OCFG GHHGEVKXG HTQO *CPFDQQM QH 2TQEGFWTGU =*$2 ? JCU CNUQ DGGP PQVKHKGF 5CNKGPV CURGEVU QH PGY (62 JCXG DGGP FKUEWUUGF NCVGT KP this writeup.
1.3 Functions of Customs Department +PFKCP %WUVQOU JCPFNG XCTKQWU VCUMU KORQTVCPV COQPI VJGO CTG CU HQNNQYU Ō %JCRVGT 2CTC QH %$+ %ŏU Customs Manual, 2023. z
Collection of Customs duties on imports and exports as per Customs Act, 1962 and Customs Tariff #EV
z
Enforcement of various provisions of Customs Act governing imports and exports of cargo, baggage, postal articles and arrival and departure of vessel, aircrafts etc.
z
Discharge of various agency functions and enforcing various prohibitions and restrictions on imports and exports under Customs Act and other allied enactments.
z
2TGXGPVKQP QH UOWIINKPI KPENWFKPI KPVGTFKEVKQP QH PCTEQVKEU FTWI VTCHſEMKPI
z
International Passenger clearance.
1.4 Taxable Event for Import duty and export duty Goods become liable to import duty or export duty when there is ‘import into, or export from India’. As per section 2(18), ‘export’ with its grammatical variations and cognate expressions, means taking out of India to a place outside India. As per section 2(23) of Customs Act, ‘import’ with its grammatical variations and cognate expressions, means bringing into India from a place outside India. 5GEVKQP QH %WUVQOU #EV FGſPGU Ŏ+PFKCŏ CU KPENWUKXG QH VGTTKVQTKCN YCVGTU *GPEG KV YCU VJQWIJV VJCV ‘import’ is complete as soon as goods enter territorial water. Similarly, export is complete only when goods cross VGTTKVQTKCN YCVGTU 6JGTG YGTG EQPƀKEVKPI LWFIOGPVU QH *KIJ %QWTVU Finally, in Kiran Spinning Mills v. CC '.6 5% #+4 5% #+4 5%9 5% 3 member bench), it has been held that import is completed only when goods cross the customs barrier. The taxable event is the day of crossing of customs barrier and not on the date when goods landed in India or had entered territorial waters. In the case of goods which are in the warehouse the customs barrier would be crossed when they are sought to be taken out of the customs and brought to the mass of goods in the country. Taxable event in case of warehoused goods - In case of warehoused goods, the goods continue to be in EWUVQOU DQPF *GPEG ŎKORQTVŏ VCMGU RNCEG QPN[ YJGP IQQFU CTG ENGCTGF HTQO VJG YCTGJQWUG EQPſTOGF KP UOI v. Apar P. Ltd. #+4 5%9 '.6 5% 5%% #+4 5% 5% OGODGT bench).- followed in Kiran Spinning Mills v. CC '.6 #+4 5% #+4 5%9 5% member bench), where it was held that taxable event occurs when goods cross customs barrier and not when goods land in India or enter territorial waters. &CVG QH ſNKPI DKNN QH GPVT[ KU TGNGXCPV HQT FGEKFKPI FWV[ NKCDKNKV[ - As we will see later, rate of duty and tariff valuation as on date of presentation of bill of entry or date of entry inward of the vessel, whichever is later, is relevant for determining the customs duty payable. Thus, rate of duty when ship enters the port is relevant and not the date when ship enters territorial waters. Taxable event in case of exports- In UOI v. Rajindra Dyeing and Printing Mills 5%% '.6 5% KV JCU DGGP JGNF VJCV GZRQTV KU EQORNGVG YJGP IQQFU ETQUU VGTTKVQTKCN YCVGTU QH +PFKC +H UJKR UKPMU within territorial waters, export is not complete and hence duty drawback is not payable. In CC v. Sun Exports 1988 '.6 5% 56% 5% KV YCU JGNF VJCV GZRQTV KU EQORNGVG QPEG VJG IQQFU NGCXG +PFKCP YCVGTU CPF property passes to purchasers. Even if goods return due to Engine trouble, duty drawback is payable. In B.K. Wadeyar v. Daulatram Rameshwarlal #+4 5% 56% 5% KV YCU JGNF VJCV GZRQTV KU complete when ship leaves territorial waters of India. Note that even if export duty is collected before ship leaves the port, that does not mean that taxable event has occurred. Duty can be collected in advance also.
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CUSTOMS LAW MANUAL
1.5 Territorial Waters and customs waters Territorial waters means that portion of sea which is adjacent to the shores of a country. On 22nd March, 1956, President of India had issued a proclamation that territorial waters of India shall extend upto 6 nautical miles from VJG DCUG NKPG 6JKU YCU GZVGPFGF VQ PCWVKECN OKNGU Y G H VJ 5GRV .CVGT Ŏ6GTTKVQTKCN 9CVGTU %QPVKPGPVCN 5JGNH 'ZENWUKXG 'EQPQOKE <QPG CPF QVJGT /CTKVKOG <QPG #EV ŏ YCU RCUUGF Section 3 of the ‘Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zone #EV ŏ URGEKſGU VJCV VGTTKVQTKCN YCVGT GZVGPF WRVQ PCWVKECN OKNGU HTQO VJG DCUG NKPG QP VJG EQCUV QH +PFKC CPF KPENWFG CP[ DC[ IWNH JCTDQWT ETGGM QT VKFCN TKXGT PCWVKECN OKNG OKNGU -OU 5QXGTGKIPV[ QH +PFKC extends to the territorial waters and to the seabed and subsoil underlying and the air space over the waters. Extension of Income Tax Act, Customs Act and Excise Act to designated areas in EEZ – Customs Act has been extended to designated areas in Continental Shelf and Exclusive Economic Zone of India vide PQVKſECVKQP 0QU %WU FCVGF CPF %WU FCVGF 5KOKNCTN[ %GPVTCN 'ZEKUG .CY CPF 5GTXKEG 6CZ %JCRVGT 8 QH (KPCPEG #EV JCXG DGGP GZVGPFGF VQ FGUKIPCVGF CTGCU KP %QPVKPGPVCN 5JGNH CPF 'ZENWUKXG 'EQPQOKE <QPG QH +PFKC CU FGENCTGF D[ 0QVKſECVKQP 0Q 5 1 ' FCVGF KUUWGF D[ /KPKUVT[ QH 'ZVGTPCN #HHCKTU vide PQVKſECVKQP 0Q %' FCVGF 8KFG PQVKſECVKQP 0Q 51 ' FCVGF KUUWGF D[ /KPKUVT[ QH 'ZVGTPCN #HHCKTU %WUVQOU #EV CPF Customs Tariff Act has been extended to whole of Exclusive Economic Zone (EEZ) and continental shelf of India for the purpose of (i) processing for extraction or production of mineral oils and (ii) Supply of any goods in connection with activities mentioned in clause (i). Indian Customs Waters - As per section 2(28) of Customs Act, ‘Indian Customs Waters’ means the waters GZVGPFKPI KPVQ VJG UGC WR VQ VJG NKOKV QH 'ZENWUKXG 'EQPQOKE <QPG WPFGT UGEVKQP QH VJG 6GTTKVQTKCN 9CVGTU %QPVKPGPVCN 5JGNH 'ZENWUKXG 'EQPQOKE <QPG CPF QVJGT /CTKVKOG <QPGU #EV CPF KPENWFGU CP[ DC[ IWNH JCTDQWT ETGGM QT tidal river. Thus, ‘Indian Customs Waters’ extend upto 200 nautical miles from base line.
1.6 ‘Goods’ under Customs Act Customs duty is on ‘goods’ as per section 12 of Customs Act. The duty is payable on goods belonging to Government as well as goods not belonging to Government. 5GEVKQP IKXGU KPENWUKXG FGſPKVKQP QH Ŏgoods’ as follows - ‘Goods’ includes (a) vessels, aircrafts and vehicles (b) stores (c) baggage (d) currency and negotiable instruments and (e) any other kind of movable property. There is distinction between vessel/aircraft as mere goods and when they come to India as conveyance carrying imported goods. In former case, customs duty is payable and not in later case - CCE v. Aban Lloyd Chiles Offshore 5%% )56 VCZOCPP EQO '.6 5% Thus, ships or aircrafts brought for use in India or for carrying cargo for ports out of India, would be dutiable. &GſPKVKQP QH IQQFU JCU DGGP MGRV SWKVG YKFG CU %WUVQOU #EV KU WUGF PQV QPN[ VQ EQNNGEV FWV[ QP ŎIQQFUŏ DWV CNUQ to restrict/prohibit import or export of ‘goods’ of any description. Main two tests for ‘goods’ are (a) they must be movable and (b) they must be marketable. The very fact that goods are transported by sea/air/road means that they CTG ŎOQXCDNGŏ 5KPEG OQUV QH KORQTVU CTG QP RC[OGPV DCUKU VGUV QH ŎOCTMGVCDKNKV[ŏ KU QDXKQWUN[ UCVKUſGF Dutiable Goods 5GEVKQP FGſPG ŎFWVKCDNG IQQFUŏ CU CP[ IQQFU YJKEJ CTG EJCTIGCDNG VQ FWV[ CPF QP which duty has not been paid. As per section 2(15), ‘duty’ means a duty of customs leviable under Customs Act. Thus, goods continue to be ‘dutiable’ till they are not cleared from the port. However, once goods are assessed at ‘Nil’ rate of duty, they no more remain ‘dutiable goods’. Once duty is paid, the goods cease to be dutiable goods – CCE v. Aban Lloyd Chiles Offshore 5%% )56 VCZOCPP EQO '.6 5% Imported Goods - 5GEVKQP FGſPGU ŎKORQTVGF IQQFUŏ CU CP[ IQQFU DTQWIJV KP +PFKC HTQO C RNCEG QWVUKFG India, but does not include goods which have been cleared for home consumption. Thus, once goods are cleared by customs authorities from customs area, they are no longer ‘imported goods’. (Though in common discussions, goods cleared from customs are also called ‘imported goods’). If imported goods are not chargeable to duty, they will not be ‘dutiable goods’. Smuggled goods are not ‘imported goods’. Hence, exemption that is available to imported goods is not available to smuggled goods – CC v. M Ambalal & Co. 5%% 6CZOCP '.6 5%
1.19
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Export Goods – As per section 2(19) of Customs Act, ‘export goods’ means any goods which are to be taken out of India to a place outside India. Goods brought near customs area for export purpose will be ‘export goods’. Note that once goods leave Indian territory, Indian laws have no control over them and hence the term ‘exported goods’ has not been WUGF QT FGſPGF 2. TYPES OF CUSTOMS DUTIES ON IMPORTED AND EXPORT GOODS Various types of duties are imposed under Customs Act and Customs Tariff Act on imported goods. In some cases, customs duty is imposed on export goods also.
2.1 Basic Customs Duty $CUKE EWUVQOU FWV[ KU NGXKGF WPFGT UGEVKQP QH %WUVQOU #EV 0QTOCNN[ KV KU NGXKGF CU C RGTEGPVCIG QH 8CNWG CU FGVGTOKPGF WPFGT UGEVKQP QH %WUVQOU #EV 6JG TCVGU XCT[ HQT FKHHGTGPV KVGOU DWV IGPGTCN TCVG QP PQP agricultural goods at present is 10%. Custom duty rates of baggage are discussed in a separate chapter. Total customs duty payable generally comes to 31% w.e.f. 2-2-2018 - Total customs duty payable w.e.f. 2-22018 is 31%, as given below, if IGST rate is taken as 18% and basic customs duty rate is taken as 10%. #UUGUUCDNG XCNWG %+( 8CNWG QH KORQTVGF IQQFU EQPXGTVGF KPVQ 4WRGGU CV GZEJCPIG TCVG URGEKſGF KP PQVKſECVKQP KUUWGF D[ %$+ % Calculation of customs duty payable is as follows, w.e.f. 2-2-2018 6HT
'XW\ 'HVFULSWLRQ
(A)
Assessable Value Rs
'XW\
$PRXQW
7RWDO &XVWRPV 'XW\
10,000.00
$
$CUKE %WUVQOU &WV[
1,000.00
1,000.00
(C)
5QEKCN 9GNHCTG 5WTEJCTIG QP Ŏ$ŏ
100.00
100.00
(D)
5WD VQVCN HQT +)56 # $ %
11,100.00
(E)
IGST - on ‘D’ as per IGST rate
(F)
Total Customs Duty
(G)
Total duty rounded to
10
18
1,998.00
1,998.00
Rs.
3,100
2.2 IGST on goods at the time of import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in India, on the value of imported article as determined under section 3(8) or section 3(8A) of Customs Tariff Act. As per section 3(8) of Customs Tariff Act, the ‘value’ will be – (a) Value of imported article determined under UGEVKQP QH %WUVQOU #EV QT VCTKHH XCNWG QH UWEJ CTVKENG WPFGT UGEVKQP QH %WUVQOU #EV D FWV[ QH EWUVQOU leviable on that article under section 12 of Customs Act and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include any VCZ TGHGTTGF VQ KP UGEVKQP QT VJG EGUU TGHGTTGF VQ KP UGEVKQP QH %WUVQOU 6CTKHH #EV 6JWU +)56 YKNN DG RC[CDNG QP Ō C #UUGUUCDNG 8CNWG D $CUKE EWUVQOU FWV[ E 5QEKCN 9GNHCTG 5WTEJCTIG As per section 3(11) of Customs Tariff Act, this duty or tax or cess shall be in addition to any other duty or tax or cess imposed under Customs Tariff Act or any other law. As per section 3(12) of Customs Tariff Act, all provisions of Customs Act and Rules, including those relating to drawbacks, refunds and exemptions will apply to this duty, tax or cess. IGST is not customs duty – IGST collected at time of import is not levied under Customs Act or Customs Tariff Act. Only machinery of Customs Law is used to collect IGST. IGST is levied under section 5(1) of the Integrated Tax Act and only the procedure for collection has been provided under section 3 of the Tariff Act - Interglobe Aviation Ltd. v. CC, Air Cargo = ? VCZOCPP EQO %'56#6 )56. 6TK &GN
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CUSTOMS LAW MANUAL
IGST on project imports +P ECUG QH RTQLGEV KORQTVU VJG IQQFU YKNN DG ENCUUKſGF WPFGT CPF +)56 TCVG will be taken as 18%. No IGST on baggage - IGST is not payable on baggage. No IGST and Compensation Cess on Imports Against Advance Authorisation - Imports under Advance #WVJQTKUCVKQP CTG GZGORVGF HTQO RC[OGPV QH $CUKE %WUVQOU &WV[ #FFKVKQPCN %WUVQOU &WV[ 'FWECVKQP %GUU Anti-dumping Duty, Countervailing Duty, Safeguard Duty, Imports under Advance Authorisation for physical as well as deemed exports are also exempt from whole of the Integrated Tax (IGST) and Compensation Cess NGXKCDNG WPFGT UWD UGEVKQP CPF UWD UGEVKQP TGURGEVKXGN[ QH UGEVKQP QH VJG %WUVQOU 6CTKHH #EV Ō 2CTC QH (62 No IGST and Compensation Cess on Imports against EPCG Authorisation - Capital goods imported under EPCG Authorisation for physical exports are exempt from IGST and Compensation Cess, leviable thereon WPFGT VJG UWD UGEVKQP CPF UWD UGEVKQP TGURGEVKXGN[ QH UGEVKQP QH VJG %WUVQOU 6CTKHH #EV 2CTC 5.01(a) of FTP 2023. Import by EOU/STP/EHTP/BTP without payment of customs duty, IGST or Compensation Cess- The imports and/or procurement from bonded warehouse in DTA or from international exhibition held in India shall be without payment of duty of customs leviable thereon and additional duty, if any, leviable thereon under section 3(1), 3(3) and 3(5) of the said Customs Tariff Act. Such imports and/or procurements shall be made without payment of IGST and compensation cess – Para 6.01(d)(ii) of FTP 2023. No exemption from IGST and Compensation Cess on imports under DFIA- There is no exemption from IGST and Compensation Cess in case of imports under DFIA under Customs Notification No. 19/2015-Cus., dated DGECWUG VJG KORQTVGF KPRWVU CTG HTGGN[ VTCPUHGTCDNG CHVGT HWNHKNOGPV QH GZRQTV QDNKICVKQP
2.3 Refund of IGST paid on goods exported out of India IGST is not payable when goods are exported. The exporter can export goods without payment of IGST and utilise the corresponding Input Tax Credit for payment of GST on other goods supplied by him. If this is not possible, he can claim refund of Input Credit corresponding to goods exported. Alternatively, a taxable person has option to pay IGST on goods exported out of India and claim refund. He may like to do this if he has excess Input Tax Credit which may be otherwise not utilizable. Provisions are contained KP TWNG QH %)56 CPF 5)56 4WNGU Shipping Bill shall be deemed to be application for refund Ō 5JKRRKPI $KNN ſNGF D[ GZRQTVGT of goods shall be deemed to be application for refund of IGST. Export Manifest or Export Report covering the number and date of UJKRRKPI DKNN UJQWNF JCXG DGGP ſNGF 6JG CRRNKECPV UJQWNF JCXG ſNGF XCNKF TGVWTP KP HQTO )564 QT )564 $ CU VJG ECUG OC[ DG 4WNG QH %)56 CPF 5)56 4WNGU
2.4 GST Compensation Cess on goods at the time of import )56 %QORGPUCVKQP %GUU KU RC[CDNG QP KORQTVGF IQQFU Y G H 6JG TCVG KU UCOG CU CRRNKECDNG VQ similar goods supplied within India. 6JWU )56 %QORGPUCVKQP %GUU YKNN DG RC[CDNG QP Ō C #UUGUUCDNG 8CNWG D $CUKE EWUVQOU FWV[ As per section 3(11) of Customs Tariff Act, this duty or tax or cess shall be in addition to any other duty or tax or cess imposed under Customs Tariff Act or any other law. As per section 3(12) of Customs Tariff Act, all provisions of Customs Act and Rules, including those relating to drawbacks, refunds and exemptions will apply to this duty, tax or cess. Valuation for GST Compensation Cess – The valuation for payment of GST Compensation cess is same as applicable to valuation of IGST under section 3(8A) of Customs Tariff Act - section 3(10A) of Customs Tariff Act inserted w.e.f. 29-3-2018.
2.5 Social Welfare Surcharge as duty of customs A ‘Social Welfare Surcharge’ has been introduced w.e.f. 2-2-2018 vide section 110 of Finance Act, 2018 on all IQQFU URGEKſGF KP (KTUV 5EJGFWNG VQ %WUVQOU 6CTKHH #EV KORQTVGF KPVQ +PFKC It will be collected as duty of customs.
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1.21
The general rate of Social Welfare Surcharge is 10% of ‘aggregate duties of customs levied and collected under section 12 of Customs Act and any sum chargeable on the goods imported under any other law’, as ‘duty of customs’. Same rate applies to baggage also. It has been clarified that Social Welfare Surcharge (SWS) is payable @ 10% of aggregate of customs duties. If aggregate customs duty payable is zero, SWS will also be Nil – MF(DR) circular No. 3/2022-Cus. dated 1-2-2022. However, Social Welfare Surcharge will not be payable on following (a
VJG UCHGIWCTF FWV[ TGHGTTGF VQ KP UGEVKQPU $ CPF % QH VJG %WUVQOU 6CTKHH #EV
(b)
the countervailing duty referred to in section 9 of the Customs Tariff Act;
(c)
the anti-dumping duty referred to in section 9A of the Customs Tariff Act;
(d)
the Social Welfare Surcharge (SWS) on imported goods levied under sub-section (1).
Social Welfare Surcharge on IGST and GST Compensation Cess payable on imported goods has been GZGORVGF XKFG 0QVKſECVKQP 0Q %WU FCVGF 6JWU RTGUGPVN[ 595 KU RC[CDNG QP Ō C $CUKE %WUVQOU &WV[ D %QWPVGTXCKNKPI &WV[ NGXKCDNG QP RTQFWEVU which are still covered under Central Excise (mainly petroleum products). Levy of Social Welfare Surcharge on IGST and GST Compensation Cess on imported goods has been GZGORVGF XKFG 0QVKſECVKQP 0Q %WU FCVGF Goods exempt from ‘Social Welfare Surcharge’ have been given in Notification No. 11/2018-Cus., dated 2-2-2018 as amended on 1-2-2023. 6JG 5QEKCN 9GNHCTG 5WTEJCTIG KU VQ HWNſN VJG EQOOKVOGPV QH VJG )QXGTPOGPV VQ RTQXKFG CPF ſPCPEG education, health and social security. Social Welfare Surcharge on imports against Advance Authorisation, EPCG and EOU not required – Social Welfare Surcharge is not payable on imports against Advance Authorisation, EPCG and EOU units, when basic customs duty is not payable.
2.6 Road and Infrastructure Cess A ‘Road and Infrastructure Cessŏ QP URGEKſGF KORQTVGF IQQFU RGVTQN CPF FKGUGN JCU DGGP KPVTQFWEGF Y G H 2-2-2018 vide ENCWUG QH (KPCPEG $KNN 5KOKNCT %GUU JCU DGGP KORQUGF QP GZEKUCDNG IQQFU OCPWHCEVWTGF KP India vide ENCWUG QH (KPCPEG $KNN
2.7 Health Cess 5GEVKQP QH (KPCPEG #EV OCMGU RTQXKUKQPU VQ KORQUGF JGCNVJ EGUU QH QP KORQTVGF OGFKECN FGXKUGU falling under headings 9018, 9019, 9020, 9021 and 9022. The health cess is effective from 2-2-2020 itself. The ‘value’ for health cess will be ‘valueŏ CU FGVGTOKPGF WPFGT UGEVKQP QH %WUVQOU #EV The health cess is in addition to other duties of customs. All provisions of Customs Act in relation to refund, exemption, offences and penalty shall apply to health cess. *GCNVJ EGUU YKNN DG GZGORV HQT URGEKſGF OGFKECN FGXKEGU YJKEJ CTG GZGORV HTQO DCUKE EWUVQOU FWV[ +PRWVU RCTVU WUGF KP OCPWHCEVWTG QH OGFKECN FGXKUGU UJCNN CNUQ DG GZGORV Ō 0QVKſECVKQP 0Q %WU FCVGF CU COGPFGF QP 6JG RTQEGGFU QH JGCNVJ EGUU UJCNN DG WUGF HQT ſPCPEKPI JGCNVJ KPHTCUVTWEVWTG CPF UGTXKEGU
2.8 Agriculture Infrastructure and Development Cess (AIDC) #P #ITKEWNVWTG +PHTCUVTWEVWTG CPF &GXGNQROGPV %GUU #+&% JCU DGGP KORQUGF QP UQOG URGEKſGF RTQFWEVU w.e.f. 2-2-2021, vide UGEVKQP QH (KPCPEG #EV CU GPCEVGF QP +V KU ŎFWV[ QH EWUVQOUŏ 6JG RWTRQUG KU VQ ſPCPEG CITKEWNVWTG KPHTCUVTWEVWTG CPF QVJGT FGXGNQROGPV GZRGPFKVWTG #+&% TCVG ECP DG WRVQ TCVG QH EWUVQOU FWV[ CU URGEKſGF KP (KTUV 5EJGFWNG VQ %WUVQOU 6CTKHH #EV 6JG XCNWG HQT RWTRQUG QH #+&% KU UCOG CU RGT UGEVKQP QH %WUVQOU #EV #NN RTQXKUKQPU QH %WUVQOU #EV relating to assessment, levy, refund etc. will apply to AIDC. 6JG IQQFU QP YJKEJ #+&% KU NGXKCDNG CPF TCVG QH #+&% JCU DGGP URGEKſGF KP 0QVKſECVKQP 0Q %WU dated 1-2-2021. AIDC is not leviable on goods imported under Advance Authorisation, EOU and FTA (Free Trade Agreements).
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)QNF 5KNXGT CPF VJGKT FQTG KORQTVGF WPFGT GZRQTV RTQOQVKQP UEJGOGU YJKEJ KU GZGORV WPFGT 0QVKſECVKQP 0QU %WU FCVGF CPF %WU DQVJ FCVGF JCU DGGP GZGORVGF HTQO #ITKEWNVWTG +PHTCUVTWEVWTG CPF &GXGNQROGPV %GUU #+&% Y G H AIDC is ‘duty of customs’ and hence has to be included while calculating Social Welfare Surcharge. However, UQEKCN YGNHCTG UWTEJCTIG KU PQV NGXKCDNG QP #+&% QP UKNXGT CPF )QNF Ō 0QVKſECVKQP 0Q %WU dated 1-2-2021.
2.9 Additional Customs Duty under section 3(1) (CVD) #HVGT KPVTQFWEVKQP QH )56 Y G H CPF CDQNKVKQP QH GZEKUG FWV[ QP OQUV QH RTQFWEVU CFFKVKQPCN EWUVQOU duty (Countervailing Duty - CVD) is payable on very few products. Additional Customs duty is equal to excise duty levied on a like product manufactured or produced in India. If like article is not produced or manufactured in India, the excise duty that would be leviable on that article had it been produced in India is the base. If the product is leviable with different rates, then highest rate among those rates is to be considered. The duty is leviable on Value of goods plus customs duty payable. As per section 3(11) of Customs Tariff Act, this duty or tax or cess shall be in addition to any other duty or VCZ QT EGUU KORQUGF WPFGT %WUVQOU 6CTKHH #EV QT CP[ QVJGT NCY =6JKU UWD UGEVKQP YCU GCTNKGT +V JCU DGGP TG PWODGTGF CU UGEVKQP QH %WUVQOU 6CTKHH #EV Y G H ? Calculation of CVD- CVD is equal to excise duty levied on a like product manufactured or produced in India. If like article is not produced or manufactured in India, the excise duty that would be leviable on that article had it been produced in India is the base. If the product is leviable with different rates, then highest rate among those rates is to be considered. Rate of CVD in case of alcoholic liquor – CVD is payable on alcoholic liquor imported. Additional duty is leviable even in case of goods chargeable to State Excise duty. - Haryana Distillery v. CC '.6 %')#6 (alcoholic beverages are chargeable to State Excise). 6JG TCVG QH %8& QP NKSWQT KU 0KN Y G H 'FWECVKQP EGUU KU also exempted.
2.10 Additional Duty under section 3(3) In addition to Additional Duty under section 3(1) of Customs Tariff Act which is chargeable on all goods, further additional duty can be levied by Central Government to counter-balance excise duty leviable on raw materials, components etc. similar to those used in production of such article [Section 3(3) of Customs Tariff Act].
2.11 Additional Duty under section 3(5) (Special CVD - SAD) Section 3(5) of Customs Tariff Act empowers Central Government to impose additional duty. This is in addition to Additional Duty leviable under section 3(1) and 3(3) of Customs Tariff Act. As per section 3(11) of Customs Tariff Act, this duty or tax or cess shall be in addition to any other duty or tax or cess imposed under Customs Tariff Act QT CP[ QVJGT NCY =6JKU UWD UGEVKQP YCU GCTNKGT +V JCU DGGP TG PWODGTGF CU UGEVKQP QH %WUVQOU 6CTKHH #EV Y G H XKFG 6CZCVKQP .CYU #OGPFOGPV #EV ?
2.12 Protective Duties ‘Tariff Commission’ has been established under Tariff Commission Act, 1951. If the Tariff Commission TGEQOOGPFU CPF %GPVTCN )QXGTPOGPV KU UCVKUſGF VJCV KOOGFKCVG CEVKQP KU PGEGUUCT[ VQ RTQVGEV KPVGTGUVU QH +PFKCP industry, protective customs duty at the rate recommended may be imposed under section 6 of Customs Tariff #EV 6JKU PQVKſECVKQP UJQWNF DG KPVTQFWEGF KP 2CTNKCOGPV KP PGZV UGUUKQP D[ YC[ QH C $KNN QT KP VJG UCOG UGUUKQP KH 2CTNKCOGPV KU KP UGUUKQP +H VJG $KNN KU PQV RCUUGF YKVJKP UKZ OQPVJU QH KPVTQFWEVKQP KP 2CTNKCOGPV VJG PQVKſECVKQP ceases to have force, but action already taken remains valid. The protective duty will be valid till the date prescribed KP VJG PQVKſECVKQP 6JG RTQVGEVKXG FWV[ ECP DG TGUEKPFGF TGFWEGF QT KPETGCUGF D[ C PQVKſECVKQP 5WEJ PQVKſECVKQP should also be placed before Parliament for approval in next session. [This duty does not seem to be compatible with WTO regulations and hence not being used]
2.13 Countervailing duty on subsidised goods If a country or territory pays any subsidy or grant (directly or indirectly) to its exporters for exporting goods to India, Central Government can impose Countervailing duty upto the amount of such subsidy under section 9 of
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%WUVQOU 6CTKHH #EV +H VJG COQWPV QH UWDUKF[ ECPPQV DG CUEGTVCKPGF RTQXKUKQPCN FWV[ ECP DG EQNNGEVGF CPF CHVGT ſPCN FGVGTOKPCVKQP FKHHGTGPEG OC[ DG TGHWPFGF 5WEJ KORQUKVKQP UJQWNF DG D[ YC[ QH C PQVKſECVKQP 5WEJ EQWPVGTXCKNKPI FWV[ ECP DG KORQUGF QPN[ KH EQPFKVKQPU CU URGEKſGF KP UGEVKQP QH %WUVQOU 6CTKHH #EV CTG HWNſNNGF 6JG EQWPVGTXCKNKPI FWV[ QP UWDUKFK\GF CTVKENGU ECP DG KORQUGF GXGP YKVJ TGVTQURGEVKXG GHHGEV KH KPLWT[ VQ FQOGUVKE KPFWUVT[ KU FKHſEWNV VQ TGRCKT 5WEJ TGVTQURGEVKXG GHHGEV ECP DG IKXGP QPN[ WRVQ FC[U RTKQT VQ FCVG QH KUUWG QH PQVKſECVKQP KORQUKPI UWEJ FWV[ UGEVKQP QH %WUVQOU 6CTKHH #EV 6JG EQWPVGTXCKNKPI FWV[ QP UWDUKFK\GF CTVKENGU ECP DG KORQUGF HQT C RGTKQF QH ſXG [GCTU %WUVQOU 6CTKHH +FGPVKſECVKQP #UUGUUOGPV CPF %QNNGEVKQP QH %QWPVGTXCKNKPI &WV[ QP 5WDUKFKUGF #TVKENGU CPF HQT FGVGTOKPCVKQP QH +PLWT[ 4WNGU =CU COGPFGF WRVQ ? RTQXKFG FGVCKNGF RTQEGFWTG HQT FGVGTOKPKPI VJG KPLWT[ KP ECUG QH subsidised articles.
2.14 Anti-Dumping Duty on dumped articles Often, large manufacturer from abroad may export goods to India at very low prices compared to prices normally prevalent in export market. Such dumping may be with intention to cripple domestic industry or to dispose of their excess stock. This is called ‘dumping’ and is an unfair trade practice. In order to avoid such dumping and to protect domestic industry, Central Government can impose, under section 9A of Customs Tariff Act, anti-dumping duty, if the goods are being sold at less than its normal value. Levy of such anti-dumping duty is permissible as per WTO agreement. Anti dumping action can be taken only when there is an Indian industry producing ‘like articles’. #PVK FWORKPI FWV[ KU QP DCUKU QH )#66 #ITGGOGPV QH Presently, countries like China, Taiwan are said to be involved in dumping. Even Indian steel exporters were facing charges of dumping goods in USA. Domestic Industry Ō 6JG VGTO ŎFQOGUVKE KPFWUVT[ŏ JCU DGGP GNCDQTCVGN[ FGſPGF KP TWNG D QH #PVK &WORKPI Duty Rules. Provisional anti-dumping duty - Pending determination of margin of dumping, duty can be imposed on RTQXKUKQPCN DCUKU #HVGT FWORKPI FWV[ KU ſPCNN[ FGVGTOKPGF %GPVTCN )QXGTPOGPV ECP TGFWEG UWEJ FWV[ CPF TGHWPF FWV[ GZVTC EQNNGEVGF VJCP VJCV ſPCNN[ ECNEWNCVGF 5WEJ FWV[ ECP DG KORQUGF WRVQ FC[U RTKQT VQ FCVG QH PQVKſECVKQP if there is history of dumping which importer was aware or where serious injury is caused due to dumping. No anti dumping duty in case of imports by EOU and SEZ, unless such goods are cleared in DTA - AntiFWORKPI FWV[ KU PQV CRRNKECDNG HQT KORQTVU D[ '17 QT 5'< WPKVU WPNGUU K KV KU URGEKſECNN[ OCFG CRRNKECDNG KP VJG PQVKſECVKQP KORQUKPI CPVK FWORKPI FWV[ or (ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, anti-dumping duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India. [section 9A(2A) of Customs Tariff Act as amended w.e.f. 28-3-2021]. Margin of Dumping - ‘Margin of dumping’ means the difference between normal value and export price (i.e. the price at which these goods are exported). [section 9A(1)(a) of Customs Tariff Act]. ‘Normal Value’ means comparable price in ordinary course in trade, for like article, when destined for consumption in the exporting country or territory. If such price is not available or not comparable (a) comparable representative price of like article exported from exporting country or territory to appropriate third country or (b) EQUV QH RTQFWEVKQP RNWU TGCUQPCDNG RTQſV ECP DG EQPUKFGTGF =UGEVKQP # E QH %WUVQOU 6CTKHH #EV? 6JG ŎPQTOCN value’ is to be determined as per rules. ‘Export Price’ means the price at which goods are exported. If the export price is unreliable due to association or compensatory arrangement between exporter and importer or a third party, export price can be constructed TGXKUGF QP VJG DCUKU QH RTKEG CV YJKEJ VJG KORQTVGF CTVKENGU CTG ſTUV UQNF VQ KPFGRGPFGPV DW[GT QT CEEQTFKPI VQ TWNGU made for determining margin of dumping. [section 9A(1)(b)]. Margin of dumping is determined on basis of weighted average of ‘normal value’ and the ‘export price’ of product under consideration. In case of non-market economy countries (mostly communist countries), ‘normal value’ can be determined on basis of price in a market economy third country, price paid in India for a like product or any other reasonable basis. Quantum of dumping duty - The anti-dumping duty will be dumping margin or injury margin, whichever is lower. ‘Injury margin’ means difference between fair selling price of domestic industry and landed cost of imported
CUSTOMS LAW MANUAL
product. The landed cost will include 1% basic customs duty. Thus, only anti-dumping duty enough to remove KPLWT[ VQ FQOGUVKE KPFWUVT[ ECP DG NGXKGF =NCPFKPI EJCTIGU QH PQV KPENWFKDNG Y G H ? For example, if normal value in exporting country is ` 11 and export price is ` 8, dumping margin is ` 3. If landed cost is ` 9 and fair selling price of domestic industry is ` 10, then injury margin is Re 1. Hence, anti-dumping duty of only Re 1 can be imposed. Rules for deciding subsidy or dumping margin Margin of dumping will be determined on basis of records concerning normal value and export value maintained and information provided by foreign exporter or producer. However, if he fails to provide such records or information, margin of dumping shall be determined on basis of facts available [section 9A(6A) of Customs Tariff Act]. +UUWG QH PQVKſECVKQP CHVGT TGRQTV QH &GUKIPCVGF #WVJQTKV[ - Central Government shall impose anti-dumping duty on basis of recommendation of Designated Authority after carrying out investigation. Appeal against order of designated authority determining existence of dumping Appeal against the order FGVGTOKPKPI QT TGXKGYKPI VJG FWV[ ECP DG OCFG VQ %'56#6 6JG CRRGCN ECP DG ſNGF KP TGURGEV QH VJG GZKUVGPEG degree and effect of – (i) any subsidy or dumping in relation to import of any article or (ii) import of any article into India in such increased quantities and under such condition so as to cause or threatening to cause serious injury to domestic industry requiring imposition of safeguard duty in relation to import of that article – section 9C(1) of Customs Tariff Act. Review and extension of the countervailing duty upto further five years – Central Government can order review and extension of the countervailing duty and on consideration of review, can extend the period upto further five years. If order for review has been made, the countervailing duty can continue upto one more year – first and second provisos to section 9(6) of Customs Tariff Act as amended by Finance Act, 2023 w.r.e.f. 1-1-1995. Mid-term review– Mid-term review of anti-dumping duty is permissible under rule 23 of Anti-Dumping Duty Rules. New Shipper Review – After imposing of anti-dumping duty, a new exporter may want to export same goods to India. As per rule 22, if he had not exported earlier, he can ask for review of anti-dumping duty. During the period of review, Government may resort to provisional assessment and may allow imports on submission of guarantee, pending review. If anti-dumping duty is determined, it will be payable retrospectively from date of initiation of review. Such review is termed as ‘new Shipper Review’. Anti-absorption review - Rules 29 to 31 of Customs Tariff (Identification, Assessment and Collection of #PVK FWORKPI &WV[ QP &WORGF #TVKENGU CPF HQT &GVGTOKPCVKQP QH +PLWT[ 4WNGU KPUGTVGF Y G H make provision for review of anti-dumping duty, investigation and determination of absorption.
2.15 Safeguard Measures 2TQXKUKQPU TGNCVKPI VQ UCHGIWCTF FWV[ CTG EQPVCKPGF KP UGEVKQP $ QH %WUVQOU 6CTKHH #EV 5CHGIWCTF OGCUWTGU is a step in providing a need based protection to domestic industry for a limited period, with ultimate objective of restoring free and fair competition. Safeguard measures are targeted at remedying or preventing serious injury to domestic industry with a view to making it competitive and to enable it to stand on its own. Safeguard measures means safeguard duty or tariff rate quota or such other measures imposed under section $ QH %WUVQOU 6CTKHH #EV Ō TWNG HC QH %WUVQOU 6CTKHH +FGPVKſECVKQP CPF #UUGUUOGPV QH 5CHGIWCTF &WV[ 4WNGU CPF UGEVKQP $ QH %WUVQOU 6CTKHH #EV Such measures are permissible under WTO agreement. The only condition under WTO is that it should not discriminate between imports from different countries having Most Favoured Nation (MFN) status. )QXGTPOGPV JCU VQ EQPFWEV CP GPSWKT[ CPF VJGP KUUWG C PQVKſECVKQP =UGEVKQP $ QH %WUVQOU 6CTKHH #EV Y G H ? ő5GTKQWU KPLWT[Œ OGCPU CP KPLWT[ ECWUKPI UKIPKſECPV QXGTCNN KORCKTOGPV KP VJG RQUKVKQP QH C FQOGUVKE KPFWUVT[ Ō 5GEVKQP $ E QH %WUVQOU 6CTKHH #EV CU KPUGTVGF XKFG UGEVKQP QH (KPCPEG #EV ő6JTGCV QH UGTKQWU KPLWT[Œ OGCPU C ENGCT CPF KOOKPGPV FCPIGT QH UGTKQWU KPLWT[ Ō 5GEVKQP $ F QH %WUVQOU 6CTKHH #EV CU KPUGTVGF XKFG UGEVKQP QH (KPCPEG #EV Y G H 6JG UCHGIWCTF OGCUWTGU TGHGTTGF VQ KP UGEVKQP $ UJCNN KPENWFG KORQUKVKQP QH UCHGIWCTF FWV[ CRRNKECVKQP QH tariff-rate quota or such other measure, as the Central Government may consider appropriate, to curb the increased SWCPVKV[ QH KORQTVU QH CP CTVKENG VQ RTGXGPV UGTKQWU KPLWT[ VQ FQOGUVKE KPFWUVT[ UGEVKQP $ QH %WUVQOU 6CTKHH #EV
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#NN RTQXKUKQPU QH %WUVQOU #EV CRRN[ VQ UCHGIWCTF FWV[ UGEVKQP $ QH %WUVQOU 6CTKHH #EV UWDUVKVWVGF Y G H Ŏ%WUVQOU 6CTKHH +FGPVKſECVKQP CPF #UUGUUOGPV QH 5CHGIWCTF &WV[ 4WNGU CU COGPFGF Y G H RTQXKFG HQT RTQEGFWTG HQT KPXGUVKICVKQP CPF ſZKPI UCHGIWCTF FWV[ Safeguard measures - Safeguard measures means safeguard duty or tariff rate quota or such other measures KORQUGF WPFGT UGEVKQP $ QH %WUVQOU 6CTKHH #EV Ō TWNG HC KPUGTVGF Y G H
2.16 NCCD of Customs A ‘0CVKQPCN %CNCOKV[ %QPVKPIGPV &WV[ŏ 0%%& QH EWUVQOU JCU DGGP KORQUGF XKFG UGEVKQP QH (KPCPEG Act, 2003, on pan masala, chewing tobacco and cigarettes. Further, NCCD of customs of 1% has been imposed on PFY, motor cars, multi utility vehicles, two wheelers and on domestic crude oil. For purpose of calculation of NCCD, value will be same as calculated for purpose of CVD under section 3(2) of Customs Tariff Act. [There is no exemption to NCCD]. If goods are imported under Advance Authorisation Scheme of DFIA scheme, NCCD is payable. [Education cess on NCCD was also payable] – MF(DR) circular No. 22/2006-Cus dated 21-8-2006. 5'< WPKVU CTG PQV TGSWKTGF VQ RC[ 0%%& QP VJGKT GZRQTVU Ō %$+ % EKTEWNCT 0Q %: FCVGF
2.17 Export duty Since Government actively encourages export, there is export duty on very few products. Articles on which GZRQTV FWV[ KU NGXKCDNG CTG IKXGP KP UGEQPF UEJGFWNG VQ %WUVQOU 6CTKHH 6JKU 5EJGFWNG EQPVCKPU QPN[ KVGOU CU UWDUVKVWVGF Y G H 1WV QH VJGUG OCP[ JCXG DGGP GZGORVGF D[ YC[ QH C PQVKſECVKQP Calculation of export duty Ō 'ZRQTV FWV[ YKNN DG ECNEWNCVGF QP (1$ RTKEG +H FWV[ TCVG KU CPF (1$ RTKEG is ` 100, the export duty will be ` 15.– MF(DR) circular No. 18/2008-Cus dated 10-11-2008. Relevant date for rate of export duty - Date on which Let Export Order is given is the relevant date for determining rate of export duty as per section 16 of Customs Act - Jindal Saw v. CC 2012 (280) ELT 135 (CESTAT).
2.18 Cess %GUU KU NGXKCDNG QP GZRQTV QH UQOG URGEKſE IQQFU &KUVKPEVKQP DGVYGGP EGUU CPF FWV[ KU VJCV EGUU KU C EJCTIG NGXKGF CPF EQNNGEVGF HQT URGEKſGF RWTRQUGU YJKNG duty (excise duty or customs duty) is for general revenue of Government. Duty is for general revenue purposes, YJKNG %GUU KU HQT C FGſPKVG RWTRQUG %GUU OC[ DG QP RTQFWEVKQP QH IQQFU QT QP GZRQTV QH IQQFU Cess on imports - Cess is levied on indigenous manufactured goods like sugar, tea, jute, beedis, automobiles, tobacco, coffee, rubber, paper and paper board, iron ore, limestone and dolomite, manganese ore, chrome ore and coking and non-coking coal. This is recoverable as excise duty. If these are imported, corresponding cess will be RC[CDNG Ō XKGY EQPſTOGF KP TTK-LIG Ltd. v. CC '.6 6TKDWPCN .$ Clean Environment Cess - Clean Environment Cess (earlier termed as Clean Energy Cess) has been imposed Y G H XKFG UGEVKQP QH (KPCPEG #EV QP ITQUU SWCPVKV[ QH TCY EQCN NKIPKVG CPF RGCV TCKUGF CPF despatched from a coal mine in India. This cess is levied and collected as a duty of excise from coal mines. This cess would apply to imported coal as CVD. The cess payable is ` RGT OGVTKE VQPPG 3. CLASSIFICATION OF GOODS
3.1 Customs Tariff Act (CTA) to classify goods Once the liability of payment of customs duty is established, the next question is what is the amount of duty payable. The two step process is (a %QTTGEVN[ ENCUUKH[ VJG IQQFU VQ ſPF QWV TCVG QH EWUVQOU FWV[ CHVGT TGHGTTKPI VQ TGNGXCPV GZGORVKQP PQVKſECVKQP b) Find its assessable value to which the rate of duty is to be applied for calculating amount of duty payable. The rate of duty is found out by classifying the product in its appropriate heading under Customs Tariff. 6JG %WUVQOU 6CTKHH #EV ENCUUKſGU CNN VJG IQQFU WPFGT EJCRVGTU CPF URGEKſE EQFG KU CUUKIPGF VQ GCEJ KVGO %JCRVGT KU DNCPM YJKEJ KU MGRV TGUGTXGF HQT HWVWTG WUG 6JKU ENCUUKſECVKQP HQTOU DCUKU HQT ENCUUKH[KPI VJG IQQFU under particular Chapter head and Sub-head to prescribe customs duty to be charged on that particular product.
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Customs Tariff Act is used for GST – %WUVQOU 6CTKHH #EV KU DGKPI WUGF HQT ENCUUKſECVKQP QH IQQFU HQT RWTRQUG QH NGX[ QH )56 Y G H 6JGTG KU PQ UGRCTCVG VCTKHH HQT RWTRQUG QH )56 Linking of Tariff Act and Main Act -- Linking has been made in Customs, vide section 2 of Customs Tariff Act and section 12 of Customs Act. Classification of a product is to be done by consignor only - Classification of a product is to be done by consignor only. Classification cannot be changed or questioned at consignee’s end – Steel Authority of India Ltd. v. CCE (2022) 382 ELT 10 (SC). Classification is responsibility of supplier, purchaser is not obliged to indicate classification Classification is the responsibility of supplier, purchaser is not obliged to indicate classification of goods he is purchasing – UOI v. Bharat Forge )56 VCZOCPP EQO )56. 5%
3.2 Background of the Customs Tariff #U KPVGTPCVKQPCN VTCFG KPETGCUGF PGGF YCU HGNV VQ JCXG WPKXGTUCN UVCPFCTF U[UVGO QH ENCUUKſECVKQP QH IQQFU VQ HCEKNKVCVG VTCFG ƀQY CPF CPCN[UKU QH VTCFG UVCVKUVKEU *GPEG *CTOQPKUGF %QOOQFKV[ &GUETKRVKQP CPF %QFKPI 5[UVGO (Generally referred to as ‘Harmonised System’ or simply ‘HS”) was developed by World Customs Organisation (WCO) [www.wcoomd.org]. *CTOQPKUGF 5[UVGO *5 RTQXKFGU EQOOQFKV[ RTQFWEV EQFGU CPF FGUETKRVKQP WRVQ FKIKV *GCFKPI CPF 6-digit (Sub-Heading) levels only and member countries of WCO are allowed to extend the codes upto any level subject VQ VJG EQPFKVKQP VJCV PQVJKPI EJCPIGU CV VJG FKIKV QT FKIKV NGXGNU +PFKC JCU FGXGNQRGF FKIKV NGXGN ENCUUKHKECVKQP to indicate specific statistical codes for indigenous products and also to monitor the trade volumes – Chapter 4 Para 2.2 of CBIC’s Customs Manual, 2023. *5 KU COGPFGF RGTKQFKECNN[ KP C E[ENG QH [GCTU VCMKPI PQVG QH VJG VTCFG HNQY VGEJPQNQIKECN RTQITGUU GVE Member countries including India are under obligation to amend the Tariff Schedules in alignment with HS – Chapter 4 Para 2.3 of CBIC’s Customs Manual, 2023. (Latest changes have been brought into effect on 1-1-2022). Customs Tariff uses 8 digit nomenclature. ITC (HS) published by DGFT has 10 digit classification. Permissibility of import and export is governed by the DGFT’s ITC(HS) [Import Trade Control (Harmonised System)] classification of import and export goods, published by DGFT. The nomenclature arranges goods as in the HS to regulate Foreign Trade Policy and collating the statistical analysis of imports and exports of the country – Chapter 4 Para 2.11 of CBIC’s Customs Manual, 2023.
3.3 Schedules, sections, Chapters and headings to Tariff Customs Tariff Act has two Schedules - first schedule is in respect of Import Tariff, which we have discussed above. Second Schedule is ‘Export Tariff’, showing export duties leviable. Since most of exports are exempt from export duty, the schedule contains only 50 items (as on 1-1-2022), out of which many are exempt by way of a NotiHKECVKQP 0Q %WU FCVGF CU COGPFGF Sections, Chapters and headings in Tariff- There are 21 sections in case of Customs Tariff. A ‘section’ is a grouping of a number of Chapters which codify a particular class of goods. Each of the sections is related to a broader class of goods. Section Notes are given at the beginning of each Section, which govern entries in that Section. These notes are applicable to all Chapters in that section. Grouping of goods – +P VJG 6CTKHH 5EJGFWNG EQOOQFKVKGU RTQFWEVU CTG CTTCPIGF KP C ſZGF RCVVGTP YKVJ VJG FWV[ TCVGU URGEKſGF CICKPUV GCEJ QH VJGO 6JG RCVVGTP QH CTTCPIGOGPV QH IQQFU KP VJG 6CTKHH KU KP KPETGCUKPI FGITGG QH OCPWHCEVWTG QH EQOOQFKVKGU RTQFWEVU KP VJG UGSWGPEG QH PCVWTCN RTQFWEVU TCY OCVGTKCNU UGOK ſPKUJGF IQQFU and fully manufactured goods/article/machinery etc. 'KIJV &KIKV ENCUUKſECVKQP – #NN IQQFU CTG ENCUUKſGF WUKPI FKIKV U[UVGO 6JGUG CTG ECNNGF ŎJGCFKPIU’. Further FKIKVU CTG CFFGF HQT UWD ENCUUKſECVKQP YJKEJ CTG VGTOGF CU ŎUWD JGCFKPIUŏ (WTVJGT FKIKVU CTG CFFGF HQT UWD UWD ENCUUKſECVKQP YJKEJ KU VGTOGF CU ŎVCTKHH KVGOŏ 4CVG QH FWV[ KU KPFKECVGF CICKPUV GCEJ ŎVCTKHH KVGOŏ CPF PQV CICKPUV heading or sub-heading.
3.4 Overview of Customs Tariff Following is broad grouping of goods in Tariff: z
Animal Products (Section I - Chapters 1 to 6)
%7561/5 .#9 241%'&74'5 ō #6 # ).#0%'
z
8GIGVCDNG 2TQFWEVU 5GEVKQP ++ %JCRVGTU VQ
z
Animal or vegetable fats and oils (Section III - Chapter 15)
z
2TGRCTGF HQQFUVWHHU DGXGTCIGU 5GEVKQP +8 %JCRVGTU VQ
z
/KPGTCN 2TQFWEVU 5GEVKQP 8 %JCRVGTU VQ
z
Products of Chemicals and allied industries (Section VI - Chapters 28 to 38)
z
2NCUVKEU CPF 4WDDGT CPF VJGKT CTVKENGU 5GEVKQP 8++ %JCRVGTU CPF
z
4CY JKFGU CPF 5MKPU .GCVJGT CPF CTVKENGU 5GEVKQP 8+++ %JCRVGTU VQ
z
9QQF EQTM UVTCY CPF VJGKT CTVKENGU 5GEVKQP +: %JCRVGTU CPF
z
2WNR QH YQQF 2CRGT 2CRGT DQCTF CPF CTVKENGU 5GEVKQP : %JCRVGTU VQ
z
6GZVKNG CPF 6GZVKNG 2TQFWEVU 5GEVKQP :+ %JCRVGTU VQ
z
(QQVYGCT *GCFIGCT 7ODTGNNCU #TVKENGU QH JWOCP JCKT 5GEVKQP :++ %JCRVGTU VQ
z
#TVKENGU QH UVQPG RNCUVGT EGTCOKE OKEC INCUU 5GEVKQP :+++ %JCRVGTU VQ
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2GCTNU RTGEKQWU OGVCNU 5GEVKQP :+8 %JCRVGT
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$CUG OGVCNU CPF CTVKENGU QH DCUG OGVCN +TQP 5VGGN %QRRGT 0KEMGN <KPE 6KP GVE 5GEVKQP :8 %JCRVGTU VQ %JCRVGT KU DNCPM
z
/CEJKPGT[ CPF OGEJCPKECN CRRNKCPEGU GNGEVTKECN GSWKROGPVU VGNGXKUKQP GVE 5GEVKQP :8+ %JCRVGTU CPF
z
8GJKENGU #KTETCHVU XGUUGNU CPF CUUQEKCVGF VTCPURQTV GSWKROGPV 5GEVKQP :8++ %JCRVGTU VQ
z
1RVKECN RJQVQITCRJKE OGFKECN UWTIKECN KPUVTWOGPVU ENQEMU OWUKECN KPUVTWOGPVU 5GEVKQP :8+++ Chapters 90 to 92)
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#TOU CPF #OOWPKVKQP 5GEVKQP :+: %JCRVGT
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/KUE /CPWHCEVWTGF CTVKENGU NKMG (WTPKVWTG VQ[U GVE 5GEVKQP :: %JCRVGTU VQ
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9QTMU QH #TV EQNNGEVQTUŏ RKGEGU CPF CPVKSWGU 5GEVKQP ::+ %JCRVGTU VQ
3.5 Rules for Interpretation of Tariff Rules for Interpretation of Schedule to Tariff are given in the Tariff itself. These are termed as ‘General Interpretative Rules’ (GIR). Abbreviation ‘%’ KP %QNWOP KPFKECVGU VJCV FWV[ KU EJCTIGF ŎCF XCNQTGOŏ QP VJG XCNWG of goods as calculated in section 12 of Customs Act. 4WNGU KH ENCUUKſECVKQP CU RGT VCTKHH CPF EJCRVGT UGEVKQP PQVGU PQV RQUUKDNG- Rule 1 of Rules for interpretation QH VJG 5EJGFWNG UVCVGU VJCV ENCUUKſECVKQP UJCNN DG FGVGTOKPGF CEEQTFKPI VQ VJG VGTOU QH VJG JGCFKPIU CPF CP[ TGNCVKXG section or chapter notes and, provided such headings or Notes do not otherwise require, according to other provisions QH VJG TWNGU 6JGUG TWNGU CTG TGSWKTGF VQ DG CRRNKGF QPN[ KH ENCUUKſECVKQP KU PQV RQUUKDNG QP DCUKU QH VCTKHH GPVT[ TGCF with Chapter notes and section notes. 4WNG IKXGU RTKOCE[ VQ VJG UGEVKQP CPF EJCRVGT PQVGU CNQPI YKVJ VGTOU QH VJG JGCFKPIU 6JG[ UJQWNF DG ſTUV applied. If no clear picture emerges, then only one can resort to subsequent rules - CCE v. Simplex Mills Co. Ltd. 2005 '.6 56% 5% OGODGT DGPEJ
0PALO EJ ?H=OOEł?=PEKJ KB = LNK@Q?P (QNNQYKPI CTG VJG UVGRU QH ENCUUKſECVKQP QH C RTQFWEV (1)
The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, refer the heading and sub-heading. Read corresponding Section Notes and Chapter Notes (Rule 1 of GIR). If VJGTG KU PQ CODKIWKV[ QT EQPHWUKQP VJG ENCUUKſECVKQP KU ſPCN ;QW FQ PQV JCXG VQ NQQM VQ ENCUUKſECVKQP TWNGU QT VTCFG RTCEVKEG QT FKEVKQPCT[ OGCPKPI +H ENCUUKſECVKQP KU PQV RQUUKDNG VJGP QPN[ IQ VQ )+4 6JG rules are to be applied sequentially.
(2)
If meaning of word is not clear, refer to trade practice. If trade understanding of a product cannot be GUVCDNKUJGF ſPF VGEJPKECN QT FKEVKQPCT[ OGCPKPI QH VJG VGTO WUGF KP VJG VCTKHH ;QW OC[ CNUQ TGHGT VQ $+5 QT QVJGT UVCPFCTFU DWV trade parlance is most important.
1.28
CUSTOMS LAW MANUAL
+H IQQFU CTG KPEQORNGVG QT WP ſPKUJGF DWV ENCUUKſECVKQP QH ſPKUJGF RTQFWEV KU MPQYP ſPF KH VJG WP ſPKUJGF KVGO JCU essential characteristics QH ſPKUJGF IQQFU +H UQ ENCUUKH[ KP UCOG JGCFKPI 4WNG C +H CODKIWKV[ RGTUKUVU ſPF QWV YJKEJ JGCFKPI KU URGEKſE CPF YJKEJ JGCFKPI KU OQTG IGPGTCN 2TGHGT URGEKſE JGCFKPI 4WNG C +H RTQDNGO KU PQV TGUQNXGF D[ 4WNG C ſPF YJKEJ OCVGTKCN QT EQORQPGPV KU IKXKPI Ŏessential character’ to the goods in question - Rule 3(b). +H DQVJ CTG GSWCNN[ URGEKſE ſPF YJKEJ EQOGU NCUV KP VJG 6CTKHH CPF VCMG KV 4WNG E +H [QW CTG WPCDNG VQ ſPF CP[ GPVT[ YJKEJ OCVEJGU VJG IQQFU KP SWGUVKQP ſPF IQQFU YJKEJ CTG OQUV CMKP 4WNG (8)
In case of mixtures or sets too, the procedure is more or less same, except that each ingredient of the mixture or set has to be seen in above sequence. As per rule 2(b), any reference to a material or substance includes a reference to mixtures or combinations of that material or substance with other material or substance.
2CEMKPI OCVGTKCN KU ENCUUKſGF CNQPI YKVJ VJG IQQFU GZEGRV YJGP VJG RCEMKPI KU HQT TGRGVKVKXG WUG Ō 4WNG 5 Application of GIR in Tariff GIR (General Interpretative Rules) are to be applied for interpretation of Tariff, KH ENCUUKſECVKQP KU PQV RQUUKDNG QP VJG DCUKU QH VCTKHH GPVT[ CPF TGNGXCPV EJCRVGT PQVGU CPF UGEVKQP PQVGU Rules to be applied sequentially - The Rules are to be applied sequentially. Rule 1 gives precedence to Section Notes/Chapter Notes while classifying a product - Chapter 4 Para 2.6 of CBI&C’s Customs Manual, 2023. Classification is to be first tested in light of Rule 1. Only when it is not possible to resolve the issue by applying VJKU TWNG TGEQWTUG KU VCMGP VQ 4WNGU CPF KP UGTKCVKO =6JQWIJ TWNGU PQYJGTG UVCVG VJCV VJGUG UJQWNF DG CRRNKGF sequentially, the general arrangement and wording does clearly indicate that intention]. H=OOEł?=PEKJ KB L=?GEJC ?KJP=EJANO =J@ L=?GEJC I=PANE=HO 4WNG HQT KPVGTRTGVCVKQP QH UEJGFWNG VQ %WUVQOU 6CTKHH #EV CPF %'6# URGEKſECNN[ RTQXKFGU HQT ENCUUKſECVKQP QH RCEMKPI OCVGTKCN CPF RCEMKPI ECUGU 2CEMKPI OCVGTKCN HQT NQPI VGTO WUG KU PQTOCNN[ ENCUUKſGF YKVJ VJG IQQFU KP which it was packed. As per this rule, cases for camera, musical instruments, drawing instruments, necklaces etc. URGEKCNN[ UJCRGF HQT VJCV CTVKENG UWKVCDNG HQT NQPI VGTO WUG YKNN DG ENCUUKſGF CNQPI YKVJ VJCV CTVKENG KH UWEJ CTVKENGU CTG PQTOCNN[ UQNF CNQPI YKVJ UWEJ ECUGU (WTVJGT RCEMKPI OCVGTKCNU CPF EQPVCKPGTU CTG CNUQ VQ DG ENCUUKſGF YKVJ VJG goods except when the packing is for repetitive use. This provision is obviously made to ensure that the packing and the goods are charged at same rate of duty. 3.6-2 Goods can be compared at the same level only Sub-Headings can be compared only at the same level [Rule 6].
H=OOEł?=PEKJ KB -=NPO %NCUUKſECVKQP QH RCTVU KU UWDLGEV VQ PQVGU KP 5GEVKQPU CPF %JCRVGTU 3WGUVKQP QH ENCUUKſECVKQP QH RCTVU KU TGNGXCPV for parts of machinery, electrical equipment, vehicles, instruments, arms, furniture and toys (Chapters 82 to 96). In Electrosteel Castings v. CCE '.6 %')#6 KV YCU QDUGTXGF VJCV ŎRCTVŏ KU C EQORQPGPV YJQUG absence will disable a machine or appliance. It must be regarded as an essential ingredient or part of that machine. $TQCFN[ RCTVU UWKVCDNG UQNGN[ HQT C RCTVKEWNCT OCEJKPG IGPGTCNN[ HCNN KP VJG UCOG JGCFKPI PWODGT KP YJKEJ main item falls. However, there are many exceptions z
2CTVU QH IGPGTCN WUG CTG PQV VQ DG ENCUUKſGF CU RCTV QH CP[ RCTVKEWNCT OCEJKPG Ŏ2CTVU QH )GPGTCN 7UGŏ CTG VQ DG ENCUUKſGF KP VJGKT TGURGEVKXG URGEKſGF JGCFU CPF not VQ DG ENCUUKſGF WPFGT VJG JGCFKPI QH VJG machine where they are used.
z
2CTVU CTG VQ DG ENCUUKſGF CU RCTVU KH UGRCTCVG JGCFKPI KU CXCKNCDNG HQT RCTVU CU RGT UGEVKQP PQVG VQ UGEVKQP :8+ CPF UGEVKQP PQVG VQ UGEVKQP :8+++ G I VJGTG KU UGRCTCVG JGCFKPI HQT RCTVU QH GPIKPG
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8CTKQWU CTVKENGU CU URGEKſGF KP PQVGU VQ UGEVKQPU :8+ CPF :8++ CTG PQV VQ DG ENCUUKſGF CU RCTVU QH CP[ particular machine. [e.g. articles of leather, belts, tools and appliances, instruments, clocks, watches etc.]
R.K. Jain’s
Customs Law Manual | 2024-25 AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE
: : : : : : :
R.K. JAIN TAXMANN FEBRUARY 2024 70TH EDITION 9789391055653 2624 PAPERBACK
Rs. 3495 | USD 47
Description The Present Publication is the 70 th Edition | 2024-25 and has been updated till 1 st February 2024. This book is edited by R.K. Jain. This book provides the complete, amended & updated 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 Notifications and Orders
Part 4
– Notifications issued under the Customs Act, 1962
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
Tribunal’s
Rules,
Part 9 – Chronological List of Notifications issued under the Customs Act, 1962 by the Finance Ministry and Customs Commissionerate
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