CHAPTER IV
INDIRECT TAXES
Customs
54. In the Customs Act, 1962 (hereinafter referred to as the Customs Act), in section 11, in subsection (2), in clause (n), for the words “and copyrights”, the words ", copyrights, designs and
geographical indications” shall be substituted.
55. In section 27 of the Customs Act, in sub-section (1), after the second proviso, the following
proviso shall be inserted, namely:—
“Provided also that where the amount of refund claimed is less than rupees one hundred, the
same shall not be refunded.”.
56. In section 28 of the Customs Act, in sub-section (1), the following proviso shall be inserted,
namely:—
“Provided that the proper officer shall not serve such show cause notice, where the amount
involved is less than rupees one hundred.”.
57. In section 28BA of the Customs Act, in sub-section (1), for the words, brackets and figures “subsection (1) of section 28”, the words, brackets and figures "sub-section (1) or sub-section (4) of section
28” shall be substituted.
58. In section 28E of the Customs Act, for clause (a), the following clause shall be substituted,
namely:—
'(a) “activity” means import or export and includes any new business of import or export proposed
to be undertaken by the existing importer or exporter, as the case may be;'.
59. In section 29 of the Customs Act, in sub-section (1), after the words “as the case may be”, the
words “, unless permitted by the Board” shall be inserted.
60. In section 30 of the Customs Act, in sub-section (1),—
(a) for the words “an import manifest prior to the arrival”, the words “an import manifest by presenting
electronically prior to the arrival” shall be substituted;
(b) the following proviso shall be inserted, namely:—
‘‘Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver
import manifest by presenting electronically, allow the same to be delivered in any other manner.”.
61. In section 41 of the Customs Act, in sub-section (1),—
(a) for the words “export manifest”, the words “export manifest by presenting electronically” shall
be substituted;
(b) the following proviso shall be inserted, namely:—
“Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver
the export manifest by presenting electronically, allow the same to be delivered in any other
Amendment
of section 46.
Amendment of
section 30.
Amendment of
section 11.
Amendment of
section 28.
Amendment of
section 28BA.
Amendment of
section 28E.
Amendment of
section 29.
Amendment of
section 41.
Amendment of
section 27.
52 of 1962.
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manner.”.
62. In section 47 of the Customs Act, in sub-section (2), for the words “five days”, the words “two
days” shall be substituted.
63. In section 49 of the Customs Act,—
(a) for the words “be permitted to be stored in a public warehouse”, the words “be permitted to be
stored for a period not exceeding thirty days in a public warehouse” shall be substituted;
(b) the following proviso shall be inserted, namely:—
“Provided that the Commissioner of Customs may extend the period of storage for a further
period not exceeding thirty days at a time.”.
64. In section 69 of the Customs Act, in sub-section (1), for clause (a), the following clause shall be
substituted, namely:—
“(a) a shipping bill or a bill of export in the prescribed form or a label or declaration accompanying
the goods as referred to in section 82 has been presented in respect of such goods.”.
65. In section 104 of the Customs Act, for sub-section (6), the following sub-sections shall be
substituted, namely:—
“(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence
punishable under section 135 relating to—
(a) evasion or attempted evasion of duty exceeding fifty lakh rupees; or
(b) prohibited goods notified under section 11 which are also notified under sub-clause (C) of
clause (i) of sub-section (1) of section 135; or
(c) import or export of any goods which have not been declared in accordance with the
provisions of this Act and the market price of which exceeds one crore rupees; or
(d) fraudulently availing of or attempt to avail of drawback or any exemption from duty provided
under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees,
shall be non-bailable.
(7) Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.”.
66. In section 129B of the Customs Act, in sub-section (2A), after the second proviso, the following
proviso shall be inserted, namely:—
“Provided also that where such appeal is not disposed of within the period specified in the first
proviso, the Appellate Tribunal may, on an application made in this behalf by a party and on being
satisfied that the delay in disposing of the appeal is not attributable to such party, extend the period
of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and in
case the appeal is not so disposed of within the total period of three hundred and sixty-five days
from the date of order referred to in the first proviso, the stay order shall, on the expiry of the said
period, stand vacated.”.
67. In section 129C of the Customs Act, in sub-section (4), for the words “ten lakh rupees”, the
words “fifty lakh rupees” shall be substituted.
68. In section 135 of the Customs Act, in sub-section (1), in clause (i), in sub-clauses (B) and (D), for
the words “thirty lakh”, the words “fifty lakh” shall respectively be substituted.
69. In section 142 of the Customs Act, in sub-section (1), after the proviso, the following clause shall
be inserted, namely:—
“(d) (i) the proper officer may, by a notice in writing, require any other person from whom money is
due to such person or may become due to such person or who holds or may subsequently hold money
for or on account of such person, to pay to the credit of the Central Government either forthwith upon
the money becoming due or being held, or at or within the time specified in the notice not being before
the money becomes due or is held, so much of the money as is sufficient to pay the amount due from
such person or the whole of the money when it is equal to or less than that amount;
(ii) every person to whom the notice is issued under this section shall be bound to comply with
such notice, and in particular, where any such notice is issued to a post office, banking company or
an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other
document for the purpose of any entry, endorsement or the like being made before the payment is
made, notwithstanding any rule, practice or requirement to the contrary;
Amendment of
section 47.
Amendment of
section 49.
Amendment of
section 69.
Amendment
of section
104.
Amendment
of section
129B.
Amendment
of section
129C.
Amendment
of section
135.
Amendment
of section
142.
2 of 1974.
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(iii) in case the person to whom a notice under this section has been issued, fails to make the
payment in pursuance thereof to the Central Government, he shall be deemed to be a defaulter in
respect of the amount specified in the notice and all the consequences of this Chapter shall
follow.”.
70. Section 143A of the Customs Act shall be omitted.
71. In section 144 of the Customs Act, in sub-section (3), the words‘‘, if such duty amounts to five
rupees or more” shall be omitted.
72. For section 146 of the Customs Act, the following section shall be substituted, namely:—
“146. (1) No person shall carry on business as a customs broker relating to the entry or departure
of a conveyance or the import or export of goods at any customs station unless such person holds
a licence granted in this behalf in accordance with the regulations.
(2) The Board may make regulations for the purpose of carrying out the provisions of this section
and, in particular, such regulations may provide for—
(a) the authority by which a licence may be granted under this section and the period of validity
of such licence;
(b) the form of the licence and the fees payable therefor;
(c) the qualifications of persons who may apply for a licence and the qualifications of persons
to be employed by a licensee to assist him in his work as a customs broker;
(d) the manner of conducting the examination;
(e) the restrictions and conditions (including the furnishing of security by the licensee) subject
to which a licence may be granted;
(f) the circumstances in which a licence may be suspended or revoked; and
(g) the appeals, if any, against an order of suspension or revocation of a licence, and the
period within which such appeal may be filed.".
73. In section 146A of the Customs Act,-—
(a) in sub-section (2), in clause (b), for the words “customs house agent”, the words “customs
broker” shall be substituted;
(b) in sub-section (4),—
(i) for clause (b), the following clause shall be substituted, namely:—
“(b) who is convicted of an offence connected with any proceeding under this Act, the Central
Excise Act, 1944, the Gold (Control) Act, 1968 or the Finance Act, 1994; or”;
(ii) for the words, figures and brackets “Central Excises and Salt Act, 1944 or the Gold (Control)
Act, 1968”, the words, figures and brackets “Central Excise Act, 1944 or the Gold (Control) Act,
1968 or the Finance Act, 1994” shall be substituted.
74. In section 147 of the Customs Act, in sub-section (3), after the words ‘‘for such purposes”, the
words “including liability therefor under this Act” shall be inserted.
75. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue)
number G.S.R. 153(E), dated the 1st March, 2011, issued under sub-section (1) of section 25 of the
Customs Act, 1962 shall stand amended and shall be deemed to have been amended retrospectively,
in the manner specified in column (2) of the Second Schedule, on and from the date specified in
column (3) of that Schedule.
(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to
have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the
Central Government had the power to amend the said notification under sub-section (1) of section 25
of the Customs Act, 1962 retrospectively, at all material times.
(3) The refund shall be made of all such duty of customs which has been collected but which would
not have been so collected, had the notification referred to in sub-section (1), been in force at all
material times.
(4) Notwithstanding anything contained in the Customs Act, 1962, an application for the claim of
refund of duty of customs shall be made within six months from the date on which the Finance Bill,
2013 receives the assent of the President.
Omission of
section 143A.
Substitution of
new section for
section 146.
Licence for
customs
brokers.
Amendment
of section
146A.
Amendment
of section
147.
Amendment of
notification
issued under
sub-section (1)
of section 25 of
Customs Act
retrospectively.
52 of 1962.
1 of 1944.
45 of 1968.
32 of 1994.
1 of 1944.
45 of 1968.
32 of 1994.
52 of 1962.
52 of 1962.
52 of 1962.
Amendment of
section 144.
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Explanation.— For the removal of doubts, it is hereby declared that the provisions of section 27 of
the Customs Act, 1962, shall be applicable in case of refunds under this section.
Customs Tariff
76. In the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act), the First
Schedule shall be amended in the manner specified in the Third Schedule.
77. In the Customs Tariff Act, —
(a) in the Second Schedule, against Sl. No. 43, for the entry in column (2), the entry “7210, 7212”
shall be substituted and shall be deemed to have been substituted with effect from the 1st day of
March, 2011;
(b) the Second Schedule shall be amended in the manner specified in the Fourth Schedule.
Amendment of
First
Schedule.
Amendment of
Second
Schedule.
51 of 1975.
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