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Saturday, January 25, 2025

What are different type of proceedings under customs Act 1962

 

Under the Customs Act, 1962, in India, various types of proceedings can be initiated. Here are some of them:


*Adjudication Proceedings*


1. *Section 28*: Adjudication of confiscation and penalty

2. *Section 124*: Adjudication of penalty for contravention of provisions


*Appeal Proceedings*


1. *Section 128*: Appeal to the Commissioner (Appeals)

2. *Section 130*: Appeal to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

3. *Section 130E*: Appeal to the High Court


*Revision Proceedings*


1. *Section 129D*: Revision by the Central Government


*Prosecution Proceedings*


1. *Section 135*: Prosecution for offenses under the Customs Act


*Other Proceedings*


1. *Section 110*: Inquiry and investigation

2. *Section 111*: Search and seizure

3. *Section 112*: Confiscation of goods

4. *Section 114*: Confiscation of conveyance

5. *Section 125*: Penalty for failure to comply with provisions


These proceedings are initiated by the Customs authorities to enforce the provisions of the Customs Act, 1962, and to ensure compliance with the laws and regulations governing international trade.

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