INDIAN BARE ACTS

CUSTOMS ACT, 1962 [Act No. 52 of Year 1962 dated 13th. December, 1962] An Act to consolidate and amend the law relatin to c!stoms. "e it enacted b# $arliament in the %hirteenth Year of the &e'!blic of (ndia as follows) * Chapter Sections
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Title
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INDIAN BARE ACTS

CUSTOMS ACT, 1962 C A!TER"I !RE#IMINAR$ 1% Short title, e&tent an' co((ence(ent =1> %his Act ma# be called the 0!stoms Act, 1962. 1[=2> (t e?tends to the whole of (ndia.] =3> (t shall come into force on s!ch date2 as the 0entral 7o@ernment ma#, b# notification in the .fficial 7aAette, a''oint. 2% De)initions (n this Act, !nless the conte?t otherwise reB!ires* 3[=1> Ca'*+'icatin, a+thorit-C means an# a!thorit# com'etent to 'ass an# order or decision !nder this Act, b!t does not incl!de the "oard, 0ommissioner =A''eals> or A''ellate %rib!nalD =1A> Caircra)tC has the same meanin as in the Aircraft Act, 193; =22 of 193;>D =1"> CAppellate Tri.+nalC means the 0!stoms, +?cise and 7old =0ontrol> A''ellate %rib!nal constit!ted !nder section 129D] =2> Cassess(entC incl!des 'ro@isional assessment, reassessment and an# order of assessment in which the d!t# assessed is nilD =3> C.a,,a,eC incl!des !naccom'anied ba a e b!t does not incl!de motor @ehiclesD

=;> C.ill o) entr-C means a bill of entr# referred to in section ;6D =5> C.ill o) e&portC means a bill of e?'ort referred to in section 54D =6> CBoar'C means the ;[0entral "oard of +?cise and 0!stoms constit!ted !nder the 0entral "oards of &e@en!e Act, 1963 =5; of 1963>]D =3> Ccoastal ,oo'sC means oods, other than im'orted oods, trans'orted in a @essel from one 'ort in (ndia to anotherD 5[=3A> CCo((issioner /Appeals0 Cmeans a 'erson a''ointed to be a 0ommissioner of 0!stoms =A''eals> !nder s!b*section =1> of section ;D] =:> CCo((issioner o) C+sto(sC , e?ce't for the '!r'oses of 0ha'ter 98, incl!des an Additional 0ommissioner of 0!stomsD =9> Ccon1e-anceC incl!des a @essel, an aircraft and a @ehicleD =14> Cc+sto(s airportC means an# air'ort a''ointed !nder cla!se =a> of section 3 to be a c!stoms air'ortD =11> Cc+sto(s areaC means the area of a c!stoms station and incl!des an# area in which im'orted oods or e?'ort oods are ordinaril# Ee't before clearance b# c!stoms a!thoritiesD

=12> Cc+sto(s portC means an# 'ort a''ointed !nder cla!se =a> of section 3 to be a c!stoms 'ort 6[and incl!des a 'lace a''ointed !nder cla!se =aa> of that section to be an inland container de'ot]D =13> Cc+sto(s stationC means an# c!stoms 'ort, c!stoms air'ort or land c!stoms stationD =1;> C'+tia.le ,oo'sC means an# oods which are char eable to d!t# and on which d!t# has not been 'aid) =15> C'+t-C means a d!t# of c!stoms le@iable !nder this ActD =16> Centr-C in relation to oods means an entr# made in a bill of entr#, shi''in bill or bill of e?'ort and incl!des in the case of oods im'orted or to be e?'orted b# 'ost, the entr# referred to in section :2 or the entr# made !nder the re !lations made !nder section :;D =13> Ce&a(inationC, in relation to an# oods, incl!des meas!rement and wei hment thereofD =1:> Ce&portC, with its rammatical @ariations and co nate e?'ressions, means taEin o!t of (ndia to a 'lace o!tside (ndiaD =19> Ce&port ,oo'sC .means an# oods which are to be taEen o!t of (ndia to a 'lace o!tside (ndiaD =24> Ce&porterC, in relation to an# oods at an# time between their entr# for e?'ort and the time when the# are e?'orted, incl!des an# owner or an# 'erson holdin himself o!t to be the e?'orterD =21> C)orei,n",oin, 1essel or aircra)tC means an# @essel or aircraft for the time bein en a ed in the carria e of oods or 'assen ers between an# 'ort or air'ort in (ndia and an# 'ort or air'ort o!tside (ndia, whether to!chin an# intermediate 'ort or air'ort in (ndia or not, and incl!des* =i> an# na@al @essel of a forei n o@ernment taEin 'art in an# na@al e?ercisesD =ii> an# @essel en a ed in fishin or an# other o'erations o!tside the territorial waters of (ndiaD =iii> an# @essel or aircraft 'roceedin to a 'lace o!tside (ndia for an# '!r'ose whatsoe@erD 3[=21A> C2+n'C means the 0ons!mer 5elfare /!nd established !nder section 120 of the 0entral +?cises and 1alt Act, 19;; =1 of 19;;>D] =22> C,oo'sC incl!des* =a> @essels, aircraft and @ehiclesD =b> storesD =c> ba a eD

=d> c!rrenc# and ne otiable instr!mentsD and =e> an# other Eind of mo@able 'ro'ert#D =23> Ci(portC, with its rammatical @ariations and co nate e?'ressions, means brin in into (ndia from a 'lace o!tside (ndiaD =2;> Ci(port (ani)estC or Ci(port reportC means the manifest or re'ort reB!ired to be deli@ered !nder section 34D

=25> Ci(porte' ,oo'sC means an# oods bro! ht into (ndia from a 'lace o!tside (ndia b!t does not incl!de oods which ha@e been cleared for home cons!m'tionD =26> Ci(porterC, in relation to an# oods at an# time between their im'ortation and the time when the# are cleared for home cons!m'tion, incl!des an# owner or an# 'erson holdin himself o!t to be the im'orterD =23> CIn'iaC incl!des the territorial waters of (ndiaD =2:> CIn'ian c+sto(s 3aters C means the :[waters e?tendin into the sea !' to the limit of conti !o!s Aone of (ndia !nder section 5 of the %erritorial 5aters, 0ontinental 1helf, +?cl!si@e +conomic Fone and other -aritime Fones Act, 1936 =:4 of 1936>] and incl!des an# ba#, !lf, harbo!r, creeE, or tidal ri@erD =29> Clan' c+sto(s stationC means an# 'lace a''ointed !nder cla!se =b> of section 3 to be a land c!stoms stationD =34> C(ar4et priceC, in relation to an# oods, means the wholesale 'rice of the oods in the ordinar# co!rse of trade in (ndiaD =31> Cperson"in"char,eC means* =a> in relation to a @essel, the master of the @esselD =b> in relation to an aircraft, the commander or 'ilot*in*char e of the aircraftD =c> in relation to a railwa# train, the cond!ctor, !ard or other 'erson ha@in the chief direction of the trainD =d> in relation to an# other con@e#ance, the dri@er or other 'erson*in*char e of the con@e#anceD =32> Cprescri.e'C means 'rescribed b# re !lations made !nder this ActD =33> Cprohi.ite' ,oo'sC means an# oods the im'ort or e?'ort of which is s!bGect to an# 'rohibition !nder this Act or an# other law for the time bein in force b!t does not incl!de an# s!ch oods in res'ect of which the conditions s!bGect to which the oods are 'ermitted to be im'orted or e?'orted ha@e been com'lied withD =3;> Cproper o))icerC, in relation to an# f!nctions to be 'erformed !nder this Act, means the officer of c!stoms who is assi ned those f!nctions b# the "oard or the 5[0ommissioner of 0!stomsD] =35> Cre,+lationsC means the re !lations made b# the "oard !nder an# 'ro@ision of this ActD =36> Cr+lesC means the r!les made b# the 0entral 7o@ernment !nder an# 'ro@ision of this ActD =33> Cshippin, .illC means a shi''in bill referred to in section 54D =3:> CstoresC means oods for !se in a @essel or aircraft and incl!des f!el and s'are 'arts and other articles of eB!i'ment, whether or not for immediate fittin D =39> Cs(+,,lin,C, in relation to an# oods, means an# act or omission which will render s!ch oods liable to confiscation !nder section 111 or section 113D =;4> Ctari)) 1al+eC, in relation to an# oods, means the tariff @al!e fi?ed in res'ect thereof !nder

s!b*section =2> of section 1;D =;1> C1al+eC, means relation to an# oods, means the @al!e thereof determined in accordance with the 'ro@isions of s!b*section =1> of section 1;D =;2> C1ehicleC means con@e#ance of an# Eind !sed on land and incl!des a railwa# @ehicleD =;3> C3areho+seC means a '!blic wareho!se a''ointed !nder section 53 or 'ri@ate ware ho!se licensed !nder section 5:D =;;> C3areho+se' ,oo'sC means oods de'osited in a wareho!seD =;5> C3areho+sin, station Cmeans a 'lace declared as a wareho!sin station !nder section 9.

C A!TER II O22ICERS O2 CUSTOMS 567%Classes o) o))icers o) c+sto(s %here shall be the followin classes of officers of c!stoms, namel#) =a> 0hief 0ommissioners of 0!stomsD =b> 0ommissioner of 0!stomsD =c> 0ommissioners of 0!stoms =A''eals>D 9[=cc> Hoint 0ommissioners of 0!stomsD] =d> De'!t# 0ommissioners of 0!stomsD =e> Assistant 0ommissioners of 0!stomsD and =f> s!ch other class of officers of c!stoms as ma# be a''ointed for the '!r'oses of this Act.] 568% Appoint(ent o) o))icers o) c+sto(s =1> %he 0entral 7o@ernment ma# a''oint s!ch 'ersons as it thinEs fit to be officers of c!stoms. =2> 5itho!t 'reG!dice to the 'ro@isions of s!b*section =1>,the 0entral 7o@ernment ma# a!thorise the "oard, a 0ommissioner of 0!stoms or a De'!t# or Assistant 0ommissioner of 0!stoms 9[or De'!t# 0ommissioner of 0!stoms] to a''oint officers of c!stoms below the ranE of Assistant 0ommissioner of 0!stoms 9[or De'!t# 0ommissioner of 0!stoms].] 5% !o3ers o) o))icers o) c+sto(s =1> 1!bGect to s!ch conditions and limitations as the "oard ma# im'ose, an officer of c!stoms ma# e?ercise the 'owers and dischar e the d!ties conferred or im'osed on him !nder this Act. =2> An officer of c!stoms ma# e?ercise the 'owers and dischar e the d!ties conferred or im'osed !nder this Act on an# other officer of c!stoms who is s!bordinate to him. =3> Notwithstandin an#thin contained in this section 5[a 0ommissioner =A''eals>] shall not e?ercise the 'owers and dischar e the d!ties conferred or im'osed on an officer of c!stoms other than those s'ecified in 0ha'ter 98 and section 14:. 6% Entr+st(ent o) )+nctions o) Boar' an' C+sto(s O))icers on certain other o))icers %he 0entral 7o@ernment ma#, b# notification in the .fficial 7aAette, entr!st either conditionall# or

!nconditionall# to an# officer of the 0entral or the 1tate 7o@ernment or a local a!thorit# an# f!nctions of the "oard or an# officer of c!stoms !nder this Act. C A!TER III A!!OINTMENT O2 CUSTOMS !ORTS, AIR!ORTS, 9ARE OUSIN: STATIONS, ETC% ;% Appoint(ent o) c+sto(s ports, airports, etc% %he 0entral 7o@ernment ma#, b# notification in the .fficial 7aAette, a''oint* =a> the 'orts and air'orts which alone shall be c!stoms 'orts or c!stoms air'orts for the !nloadin of im'orted oods and the loadin of e?'ort oods or an# class of s!ch oodsD 6[=aa> the 'laces which alone shall be inland container de'ots for the !nloadin of im'orted oods and the loadin of e?'ort oods or an# class of s!ch oodsD] =b> the 'laces which alone shall be land c!stoms stations for the clearance of oods im'orted or to be e?'orted b# land or inland water or an# class of s!ch oods. =c> the ro!tes b# which alone oods or an# class of oods s'ecified in the notification ma# 'ass b# land or inland waters into or o!t of (ndia, or to or from an# land c!stoms station from or to an# land frontierD =d> the 'orts which alone shall be coastal 'orts for the carr#in on of trade in coastal oods or an# class of s!ch oods with all or an# s'ecified 'orts in (ndia. <% !o3er to appro1e lan'in, places an' speci)- li(its o) c+sto(s area %he 5[0ommissioner of 0!stoms] ma#* =a> a''ro@e 'ro'er 'laces in an# c!stoms 'ort or c!stoms air'ort or coastal 'ort for the !nloadin and loadin of oods or for an# class of oodsD =b> s'ecif# the limits of an# c!stoms area. 9% !o3er to 'eclare places to .e 3areho+sin, stations %he "oard ma#, b# notification in the .fficial 7aAette, declare 'laces to be wareho!sin stations at which alone '!blic wareho!ses ma# be a''ointed and 'ri@ate wareho!ses ma# be licensed. 1=% Appoint(ent o) .oar'in, stations %he 5[0ommissioner of 0!stoms] ma#, b# notification in the .fficial 7aAette, a''oint, in or near an# c!stoms 'ort, a boardin station for the '!r'ose of boardin of, or disembarEation from, @essels b# officers of c!stoms C A!TER I> !RO IBITIONS ON IM!ORTATION AND E?!ORTATION O2 :OODS 11% !o3er to prohi.it i(portation or e&portation o) ,oo's =1> (f the 0entral 7o@ernment is satisfied that it is necessar# so to do for an# of the '!r'oses s'ecified in s!b*section =2>, it ma#, b# notification in the .fficial 7aAette, 'rohibit either absol!tel# or s!bGect to s!ch conditions =to be f!lfilled before or after clearance> as ma# be s'ecified in the notification, the im'ort or e?'ort of oods of an# s'ecified descri'tion. =2> %he '!r'oses referred to in s!b*section =1> are the followin )* =a> the maintenance of the sec!rit# of (ndiaD =b> the maintenance of '!blic order and standards of decenc# or moralit#D

=c> the 're@ention of sm!

lin D

=d> the 're@ention of shorta e of oods of an# descri'tionD =e> the conser@ation of forei n e?chan e and the safe !ardin of balance of 'a#mentsD =f> the 're@ention of inG!r# to the econom# of the co!ntr# b# the !ncontrolled im'ort or e?'ort of old or sil@erD = > the 're@ention of s!r'l!s of an# a ric!lt!ral 'rod!ct or the 'rod!ct of fisheriesD =h> the maintenance of standards for the classification, radin or marEetin of oods in international tradeD =i> the establishment of an# ind!str#D =G> the 're@ention of serio!s inG!r# to domestic 'rod!ction of oods of an# descri'tionD =E> the 'rotection of h!man, animal or 'lant life or healthD =1> the 'rotection of national treas!res of artistic, historic or archaeolo ical @al!eD =m> the conser@ation of e?ha!stible nat!ral reso!rcesD =n> the 'rotection of 'atents, trademarEs and co'#ri htsD =o> the 're@ention of dece'ti@e 'racticesD ='> the carr#in on of forei n trade in an# oods b# the 1tate, or b# a cor'oration owned or controlled b# the 1tate to the e?cl!sion, com'lete or 'artial, of citiAens of (ndia. =B> the f!lfilment of obli ations !nder the 0harter of the 2nited Nations for the maintenance of international 'eace and sec!rit#D =r> the im'lementation of an# treat#, a reement or con@ention with an# co!ntr#D =s> the com'liance of im'orted oods with an# laws which are a''licable to similar oods 'rod!ced or man!fact!red in (ndiaD =t> the 're@ention of dissemination of doc!ments containin an# matter which is liEel# to 'reG!diciall# affect friendl# relations with an# forei n 1tate or is dero ator# to national 'resti eD =!> the 're@ention of the contra@ention of an# law for the time bein in forceD and =@> an# other '!r'ose cond!ci@e to the interests of the eneral '!blic. 1=6C A!TER I>A @ DETECTION O2 I##E:A##$ IM!ORTED :OODS AND !RE>ENTION O2 T E DIS!OSA# T EREO2 11A% De)initions (n this 0ha'ter, !nless the conte?t otherwise reB!ires,* =a> Cille,al i(portC means the im'ort of an# oods in contra@ention of the 'ro@isions of this Act or an# other law for the time bein in forceD

=b> Cinti(ate' placeC means a 'lace intimated !nder s!b*section =1>, s!b*section =2> or s!b* section =3>, as the case ma# be, of section 110D =c> Cnoti)ie' 'ateC, in relation to oods of an# descri'tion, means the date on which the notification in relation to s!ch oods is iss!ed !nder section 11"D =d> Cnoti)ie' ,oo'sC means oods s'ecified in the notification iss!ed !nder section 11". 11B% !o3er o) Central :o1ern(ent to noti)- ,oo's (f, ha@in re ard to the ma nit!de of the ille al im'ort of oods of an# class or descri'tion, the 0entral 7o@ernment is satisfied that it is e?'edient in the '!blic interest to taEe s'ecial meas!res for the '!r'ose of checEin the ille al im'ort, circ!lation or dis'osal of s!ch oods, or facilitatin the detection of s!ch oods, it ma#, b# notification in the .fficial 7aAette, s'ecif# oods of s!ch class or descri'tion. 11C% !ersons possessin, noti)ie' ,oo's to inti(ate the place o) stora,e, etc% =1> +@er# 'erson who owns, 'ossesses or controls, on the notified date, an# notified oods, shall, within se@en da#s from that date, deli@er# to the 'ro'er officer a statement =in s!ch form, in s!ch manner and containin s!ch 'artic!lars as ma# be s'ecified b# r!les made in this behalf> in relation to the notified oods owned, 'ossessed or controlled b# him and the 'lace where s!ch oods are Ee't or stored. =2> +@er# 'erson who acB!ires, after the notified date, an# notified oods, shall, before maEin s!ch acB!isition, deli@er to the 'ro'er officer an intimation containin the 'artic!lars of the 'lace where s!ch oods are 'ro'osed to be Ee't or stored after s!ch acB!isition and shall, immediatel# on s!ch acB!isition, deli@er to the 'ro'er officer a statement =in s!ch form, in s!ch manner and containin s!ch 'artic!lars as ma# be s'ecified b# the r!les made in this behalf, in relation to the notified oods acB!ired b# him) $&.8(D+D that a 'erson who has deli@ered a statement, whether !nder s!b*section =1> or s!b* section =2> in relation to an# notified oods, owned, 'ossessed, controlled or acB!ired b# him, shall not be reB!ired to deli@er an# f!rther statement in relation to an# notified oods acB!ired b# him, after the date of deli@er# of the said statement, so lon as the notified oods so acB!ired are Ee't or stored at the intimated 'lace. =3> (f an# 'erson intends to shift an# notified oods to an# 'lace other than the intimated 'lace, he shall, before taEin o!t s!ch oods from the intimated 'lace, deli@er to the 'ro'er officer an intimation containin the 'artic!lars of the 'lace to which s!ch oods are 'ro'osed to be shifted. =;> No 'erson shall, after the e?'ir# of se@en da#s from the notified date, Eee' or store an# notified oods at an# 'lace other than the intimated 'lace. =5> 5here an# notified oods ha@e been sold or transferred, s!ch oods shall not be taEen from one 'lace to another !nless the# are accom'anied b# the @o!cher referred to in section 11/. =6> No notified oods =other than those which ha@e been sold or transferred> shall be taEen from one 'lace to another !nless the# are accom'anied b# a trans'ort @o!cher =in s!ch form and containin s!ch 'artic!lars as ma# be s'ecified b# the r!les made in this behalf> 're'ared b# the 'ersons ownin , 'ossessin or controllin s!ch oods. 11D% !reca+tions to .e ta4en .- persons acA+irin, noti)ie' ,oo's No 'erson shall acB!ire =e?ce't b# ift or s!ccession, from an# other indi@id!al in (ndia>, after the notified date, an# notified oods* =i> !nless s!ch oods are accom'anied b#,*

=a> the @o!cher referred to in section 11/ or the memorand!m referred to in s!b*section =2> of section 117, as the case ma# beD or =b> in the case of a 'erson who has himself im'orted an# oods, an# e@idence showin clearance of s!ch oods b# the c!stoms a!thoritiesD and =ii> !nless he has taEen, before acB!irin s!ch oods from a 'erson other than a dealer ha@in a fi?ed 'lace of b!siness, s!ch reasonable ste's as ma# be s'ecified b# r!les made in this behalf, to ens!re that the oods so acB!ired b# him are not oods which ha@e been ille all# im'orted. 11E% !ersons possessin, noti)ie' ,oo's to (aintain acco+nts =1> +@er# 'erson who, on or after the notified date, owns, 'ossesses, controls or acB!ires an# notified oods shall maintain =in s!ch form and in s!ch manner as ma# be s'ecified b# r!les made in this behalf> a tr!e and com'lete acco!nt of s!ch oods and shall, as often as he acB!ires or 'arts with an# notified oods, made an entr# in the said acco!nt in relation to s!ch acB!isition or 'artin with, and shall also state therein the 'artic!lars of the 'ersons from whom s!ch oods ha@e been acB!ired or in whose fa@o!r s!ch oods ha@e been 'arted with, as the case ma# be, and s!ch acco!nt shall be Ee't, alon with the oods, at the 'lace of stora e of the notified oods to which s!ch acco!nts relate) $&.8(D+D that it shall not be necessar# to maintain se'aratel# acco!nts in the form and manner s'ecified b# the r!les made in this behalf in the case of a 'erson who is alread# maintainin acco!nts which contain the 'artic!lars s'ecified b# the said r!les. =2> +@er# 'erson who owns, 'ossesses or controls an# notified oods and who !ses an# s!ch oods for the man!fact!re of an# other oods, shall maintain =in s!ch form, in s!ch manner and containin s!ch 'artic!lars as ma# be s'ecified b# r!les made in this behalf> a tr!e and com'lete acco!nt of the notified oods so !sed b# him and shall Eee' s!ch acco!nt at the intimated 'lace. 112% Sale, etc, o) noti)ie' ,oo's to .e e1i'ence' .- 1o+chers .n and from the notified date, no 'erson shall sell or otherwise transfer an# notified oods, !nless e@er# transaction in relation to the sale or transfer of s!ch oods is e@idenced b# a @o!cher in s!ch form and containin s!ch 'artic!lars as ma# be s'ecified b# r!les made in this behalf. 11:% Sections 11C, 11E, an' 112 not to appl- to ,oo's in personal +se =1> Nothin in sections 110 , 11+ and 11/ shall a''l# to an# notified oods which are* =a> in 'ersonal !se of the 'erson b# whom the# are owned, 'ossessed or controlled, or =b> Ee't in the residential 'remises of a 'erson for his 'ersonal !se. =2> (f an# 'erson, who is in 'ossession of an# notified oods referred to in s!b*section =1>, sells, or otherwise transfers for a @al!able consideration, an# s!ch oods, he shall iss!e to the '!rchaser or transferee, as the case ma# be, a memorand!m containin s!ch 'artic!lars as ma# be s'ecified b# the r!les made in this behalf and no s!ch oods shall be taEen from one 'lace to another !nless the# are accom'anied b# the said memorand!m.

C A!TER I> B !RE>ENTION OR DETECTION O2 I##E:A# E?!ORT O2 :OODS 11 % De)initions (n this 0ha'ter, !nless the conte?t otherwise reB!ires,*

=a> Cille,al e&portC means the e?'ort of an# oods in contra@ention of the 'ro@isions of this Act or an# other law for the time bein in forceD =b> Cinti(ate' placeC means a 'lace intimated !nder s!b*section =1>, s!b*section =2> or s!b* section =3>, as the case ma# be, of section l1HD =c> Cspeci)ie' areaC incl!des the (ndian c!stoms waters, and s!ch inland area, not e?ceedin one h!ndred Eilometres in width from an# coast or other border of (ndia, as the 0entral 7o@ernment ma#, ha@in re ard to the @!lnerabilit# of that area to sm! lin , b# notification in the .fficial 7aAette, s'ecif# in this behalf) $&.8(D+D that where a 'art of an# @illa e, town or cit# falls within a s'ecified area, the whole of s!ch @illa e, town or cit# shall, notwithstandin that the whole of it is not within one h!ndred Eilometres from an# coast or other border of (ndia, be deemed to be incl!ded in s!ch s'ecified areaD =d> Cspeci)ie' 'ateC, in relation to s'ecified oods, means the date on which an# notification is iss!ed !nder section 11*( in relation to those oods in an# s'ecified areaD =e> Cspeci)ie' ,oo'sC means oods of an# descri'tion s'ecified in the notification iss!ed !nder section 11*( in relation to a s'ecified area. 11"I% !o3er o) Central :o1ern(ent to speci)- ,oo's (f, ha@in re ard to the ma nit!de of the ille al e?'ort of oods of an# class or descri'tion, the 0entral 7o@ernment is satisfied that it is e?'edient in the '!blic interest to taEe s'ecial meas!res for the '!r'ose of checEin the ille al e?'ort or facilitatin the detection of oods which are liEel# to be ille all# e?'orted, it ma#, b# notification in the .fficial 7aAette, s'ecif# oods of s!ch class or descri'tion. 11B% !ersons possessin, speci)ie' ,oo's to inti(ate the place o) stora,e, etc% =1> +@er# 'erson who owns, 'ossesses or controls, on the s'ecified date, an# s'ecified oods, the marEet 'rice of which e?ceeds fifteen tho!sand r!'ees shall, within se@en da#s from that date, deli@er to the 'ro'er officer an intimation containin the 'artic!lars of the 'lace where s!ch oods are Ee't or stored within the s'ecified area. =2> +@er# 'erson who acB!ires =within the s'ecified area>, after the s'ecified date, an# s'ecified oods,* =i> the marEet 'rice of which, or =ii> the marEet 'rice of which to ether with the marEet 'rice of an# s'ecified oods of the same class or descri'tion, if an#, owned, 'ossessed or controlled b# him on the date of s!ch acB!isition, e?ceeds fifteen tho!sand r!'ees shall, before maEin s!ch acB!isition, deli@er to the 'ro'er officer an intimation containin the 'artic!lars of the 'lace where s!ch oods are 'ro'osed to be Ee't or stored after s!ch acB!isition) $&.8(D+D that a 'erson who has deli@ered an intimation, whether !nder s!b*section =1> or s!b*section =2>, in relation to an# s'ecified oods, owned, 'ossessed, controlled or acB!ired b# him, shall not be reB!ired to deli@er an# f!rther intimation so lon as the s'ecified oods are Ee't or stored at the intimated 'lace. =3> (f an# 'erson intends to shift an# s'ecified oods to which s!b*section =1> or s!b*section =2> a''lies, to an# 'lace other than the intimated 'lace, he shall, before taEin o!t s!ch oods from the intimated 'lace, deli@er to the 'ro'er officer an intimation containin the 'artic!lars of the 'lace to which s!ch oods are 'ro'osed to be shifted.

=;> No 'erson shall, after the e?'ir# of se@en da#s from the s'ecified date, Eee' or store an# s'ecified oods to which s!b*section =1> or s!b*section =2> a''lies, at an# 'lace other than the intimated 'lace. 11C% Transport o) speci)ie' ,oo's to .e co1ere' .- 1o+chers =1> No s'ecified oods shall be trans'orted from, into or within an# s'ecified area or loaded on an# animal or con@e#ance in s!ch area, !nless the# are accom'anied b# a trans'ort @o!cher =in s!ch form and containin s!ch 'artic!lars as ma# be s'ecified b# r!les made in this behalf> 're'ared b# the 'erson ownin , 'ossessin , controllin or sellin s!ch oods) $&.8(D+D that no trans'ort @o!cher shall be necessar# for the trans'ort, within a @illa e, town or cit#, of an# s'ecified oods the marEet 'rice of which, on the date of trans'ort, does not e?ceed one tho!sand r!'ees. =2> Notwithstandin an#thin contained in s!b*section =1>, where the 0entral 7o@ernment, after considerin the nat!re of an# s'ecified oods, the time, mode, ro!te and the marEet 'rice of the oods intended to be trans'orted, the '!r'ose of the trans'ortation and the @!lnerabilit# of the s'ecified area with re ard to the ille al e?'ort of s!ch oods, is satisfied that it is e?'edient in the '!blic interest so to do, it ma#* =i> b# notification in the .fficial 7aAette, s'ecif# oods of s!ch class or descri'tion and of a marEet 'rice e?ceedin s!ch s!m as that o@ernment ma# notif#D and different s!ms in relation to the s'ecified oods of the same class or descri'tion, or different classes or descri'tions, ma# be notified for the same s'ecified area or for different s'ecified areas, and =ii> direct that no 'erson shall trans'ort an# oods so s'ecified !nless the trans'ort @o!cher in relation to them has been co!ntersi ned b# the 'ro'er officer. 11#% !ersons possessin, speci)ie' ,oo's to (aintain acco+nts =1> +@er# 'erson who, on or after the s'ecified date, owns, 'ossesses or controls, within a s'ecified area, an# s'ecified oods of a marEet 'rice e?ceedin fifteen tho!sand r!'ees, shall maintain =in s!ch form and in s!ch manner as ma# be s'ecified b# r!les made in this behalf> a tr!e and com'lete acco!nt of s!ch oods and shall, as often as he acB!ires or 'arts with an# s'ecified oods, maEe an entr# in the said acco!nt in relation to s!ch acB!isition or 'artin with, and shall also state therein the 'artic!lars of the 'erson from whom s!ch oods ha@e been acB!ired or in whose fa@o!r s!ch oods ha@e been 'arted with, as the case ma# be, and s!ch acco!nt shall be Ee't, alon with the oods, at the 'lace of stora e of the s'ecified oods to which s!ch acco!nts relate) $&.8(D+D that it shall not be necessar# to maintain se'aratel# acco!nts in the form and manner s'ecified b# r!les made in this behalf in the case of a 'erson who is alread# maintainin acco!nts which contain the 'artic!lars s'ecified b# the said r!les. =2> +@er# 'erson who owns, 'ossesses or controls an# s'ecified oods to which the 'ro@isions of s!b*section =1> a''l#, and who !ses an# s!ch oods for the man!fact!re of an# other oods, shall maintain =in s!ch form, in s!ch manner and containin s!ch 'artic!lars as ma# be s'ecified b# r!les made in this behalf> a tr!e and com'lete acco!nt of the s'ecified oods so !sed b# him and shall Eee' s!ch acco!nt at the intimated 'lace. =3> (f at an# time, on a @erification made b# a 'ro'er officer, it is fo!nd that an# s'ecified oods owned, 'ossessed or controlled b# a 'erson are less in B!antit# than the stocE of s!ch oods as shown, at the time of s!ch @erification, in the acco!nt referred to in s!b*section =1>, read with the acco!nts referred to in s!b*section =2>, it shall be 'res!med, !nless the contrar# is 'ro@ed, that s!ch oods, to the e?tent that the# are less than the stocE shown in the said acco!nts, ha@e been ille all# e?'orted and that the 'erson ownin , 'ossessin or controllin s!ch oods has been

concerned with the ille al e?'ort thereof. 11-. 1te's to be taEen b# 'ersons sellin or transferrin an# s'ecified oods +?ce't where he recei@es 'a#ment b# cheB!e drawn b# the '!rchaser, e@er# 'erson who sells or otherwise transfers within an# s'ecified area, an# s'ecified oods, shall obtain, on his co'# of the sale or transfer @o!cher, the si nat!re and f!ll 'ostal address of the 'erson to whom s!ch a sale or transfer is made and shall also taEe s!ch other reasonable ste's as ma# be s'ecified b# r!les made in this behalf to satisf# himself as to the identit# of the '!rchaser or the transferee, as the case ma# be, and if after an inB!ir# made b# a 'ro'er officer, it is fo!nd that the '!rchaser or the transferee, as the case ma# be, is not either readil# traceable or is a fictitio!s 'erson, it shall be 'res!med, !nless the contrar# is 'ro@ed, that s!ch oods ha@e been ille all# e?'orted and the 'erson who had sold or otherwise transferred s!ch oods had been concerned in s!ch ille al e?'ort) $&.8(D+D that nothin in this section shall a''l# to 'ett# sales of an# s'ecified oods if the a re ate marEet 'rice obtained b# s!ch 'ett# sales, made in the co!rse of a da#, does not e?ceed two tho!sand and fi@e h!ndred r!'ees. +?'lanation ) (n this section C'ett# saleC means a sale at a 'rice which does not e?ceed one tho!sand r!'ees. C A!TER I>"C !O9ER TO E?EM!T 2ROM T E !RO>ISIONS O2 C A!TERS I>"A AND I>"B 1IN% !o3er to e&e(pt (f the 0entral 7o@ernment is satisfied that it is necessar# in the '!blic interest so to do, it ma#, b# notification in the .fficial 7aAette, e?em't enerall#, either absol!tel# or s!bGect to s!ch conditions as ma# be s'ecified in the notification, oods of an# class or descri'tion from all or an# of the 'ro@isions of 0ha'ter (8A or 0ha'ter (8".1 C A!TER > @ #E>$ O2, AND E?EM!TION 2ROM, CUSTOMS DUTIES 12% D+tia.le ,oo's =1> +?ce't as otherwise 'ro@ided in this Act or an# other law for the time bein in force, d!ties of c!stoms shall be le@ied at s!ch rates as ma# be s'ecified !nder 11[the 0!stoms %ariff Act, 1935 =51 of 1935>,] or an# other law for the time bein in force, on oods im'orted into, or e?'orted from, (ndia. 12[=2> %he 'ro@isions of s!b*section =1> shall a''l# in res'ect of all oods belon in to o@ernment as the# a''l# in res'ect of oods not belon in to 7o@ernment.] 17% D+t- on pil)ere' ,oo's (f an# im'orted oods are 'ilfered after the !nloadin thereof and before the 'ro'er officer has made an order for clearance for home cons!m'tion or de'osit in a wareho!se, the im'orter shall not be liable to 'a# the d!t# le@iable on s!ch oods e?ce't where s!ch oods are restored to the im'orter after 'ilfera e. 18% >al+ation o) ,oo's )or p+rposes o) assess(ent =1> /or the '!r'oses of 11[the 0!stoms %ariff Act, 1935 =51 of 1935>,] or an# other law for the time bein in force where* !nder a d!t# of c!stoms is char eable on an# oods b# reference to their @al!e, the @al!e of s!ch oods shall be deemed to be13 the 'rice at which s!ch or liEe oods are ordinaril# sold, or offered for sale, for deli@er# at the time and 'lace of im'ortation or e?'ortation, as the case ma# be, in the co!rse of international trade, where the seller and the b!#er ha@e no interest in the b!siness of each other and the 'rice is the sole consideration for the

sale or offer for sale) 1;[$&.8(D+D that s!ch 'rice shall be calc!lated with reference to the rate of e?chan e as in force on the date on which a bill of entr# is 'resented !nder section ;6, or a shi''in bill or bill of e?'ort, as the case ma# be, is 'resented !nder section 54D] 15[=1A> 1!bGect to the 'ro@isions of s!b*section =1>, the 'rice referred to in that s!b*section in res'ect of im'orted oods shall be determined in accordance with the r!les made in this behalf.] =2> Notwithstandin an#thin contained in s!b*section =1> 1;[or s!b*section =1A>], if the 0entral 7o@ernment is satisfied that it is necessar# or e?'edient so to do it ma#, b# notification in the .fficial 7aAette, fi? tariff @al!es for an# class of im'orted oods or e?'ort oods, ha@in re ard to the trend of @al!e of s!ch or liEe oods, and where an# s!ch tariff @al!es are fi?ed, the d!t# shall be char eable with reference to s!ch tariff @al!e. =3> /or the '!r'oses of this section* =a> Crate of e?chan eC means the rate of e?chan e* =i> determined b# the 0entral 7o@ernment, or =ii> ascertained in s!ch manner as the 0entral 7o@ernment ma# direct, for the con@ersion of (ndian c!rrenc# into forei n c!rrenc# or forei n c!rrenc# into (ndian c!rrenc#. =b> Cforei n c!rrenc#C and C(ndian c!rrenc#C ha@e the meanin s res'ecti@el# assi ned to them in the /orei n +?chan e &e !lation Act, 1933 =;6 of 1933> 15% Date )or 'eter(ination o) rate o) '+t- an' tari)) 1al+ation o) i(porte' ,oo's =1> 16[%he rate of d!t# 13[III]] and tariff @al!ation, if an#, a''licable to an# im'orted oods, shall be the rate and @al!ation in force,* =a> in the case of oods entered for home cons!m'tion !nder section ;6, on the date on which a bill of entr# in res'ect of s!ch oods is 'resented !nder that sectionD =b> in the case of oods cleared from a wareho!se !nder section 6:, on the date on which the oods are act!all# remo@ed from the wareho!seD =c> in the case of an# other oods, on the date of 'a#ment of d!t#) 1:[$&.8(D+D that if a bill of entr# has been 'resented before the date of entr# inwards of the @essel or the arri@al of the aircraft b# which the oods are im'orted, the bill of entr# shall be deemed to ha@e been 'resented on the date of s!ch entr# inwards or the arri@al, as the case ma# be.] =2> %he 'ro@isions of this section shall not a''l# to ba a e and oods im'orted b# 'ost.

16% Date )or 'eter(ination o) rate o) '+t- an' tari)) 1al+ation o) e&port ,oo's 19[=1> %he rate of d!t# and tariff @al!ation, if an#, a''licable to an# e?'ort oods, shall be the rate and @al!ation in force* =a> in the case of oods entered for e?'ort !nder section 54, on the date on which the 'ro'er officer maEes an order 'ermittin clearance and loadin of the oods for e?'ortation !nder section 51D

=b> in the case of an# other oods,on the date of 'a#ment of d!t#.] =2> %he 'ro@isions of this section shall not a''l# to ba a e and oods e?'orted b# 'ost.

1;% Assess(ent o) '+t=1> After an im'orter has entered an# im'orted oods !nder section ;6, or an e?'orter has entered an# e?'ort oods !nder section 54 the im'orted oods or the e?'ort oods, as the case ma# be, or s!ch 'art thereof as ma# be necessar# ma#, witho!t !nd!e dela#, be e?amined and tested b# the 'ro'er officer. =2> After s!ch e?amination and testin , the d!t#, if an#, le@iable on s!ch oods shall, sa@e as otherwise 'ro@ided in section :5, be assessed. =3> /or the '!r'ose of assessin d!t# !nder s!b*section =2>, the 'ro'er officer ma# reB!ire the im'orter, e?'orter or an# other 'erson to 'rod!ce an# contract, broEerJs note, 'olic# ins!rance, catalo !e or other doc!ment whereb# the d!t# le@iable on the im'orted oods or e?'ort oods, as the case ma# be, can be ascertained, and to f!rnish an# information reB!ired for s!ch ascertainment which it is in his 'ower to 'rod!ce or f!rnish, and there!'on the im'orter, e?'orter or s!ch other 'erson shall 'rod!ce s!ch doc!ment and f!rnish s!ch information. =;> Notwithstandin an#thin in this section, im'orted oods or e?'ort oods ma#, 'rior to the e?amination or testin thereof, be 'ermitted b# the 'ro'er officer to be assessed to d!t# on the basis of the statements made in the entr# relatin thereto and the doc!ments 'rod!ced and the information f!rnished !nder s!b*section =3>D b!t if it is fo!nd s!bseB!entl# on e?amination or testin of the oods or otherwise that an# statement in s!ch entr# or doc!ment or an# information so f!rnished is not tr!e in res'ect of an# matter rele@ant to the assessment, the oods ma#, witho!t 'reG!dice to an# other action which ma# be taEen !nder this Act, be re*assessed to d!t#. 1<% !ro1isional assess(ent o) '+t=1> Notwithstandin an#thin contained in this Act b!t witho!t 'reG!dice to the 'ro@isions contained in section ;6* =a> where the 'ro'er officer is satisfied that an im'orter or e?'orter is !nable to 'rod!ce an# doc!ment or f!rnish an# information necessar# for the assessment of d!t# on the im'orted oods or the e?'ort oods, as tie case ma# beD or =b> where the 'ro'er officer deems it necessar# to s!bGect an# im'orted oods or e?'ort oods to an# chemical or other test for the '!r'ose of assessment of d!t# thereon D or =c> where the im'orter or the e?'orter has 'rod!ced all the necessar# doc!ments and f!rnished f!ll information for the assessment of d!t# b!t the 'ro'er officer deems it necessar# to maEe f!rther enB!ir# for assessin the d!t#, the 'ro'er officer ma# direct that the d!t# le@iable on s!ch oods ma#, 'endin the 'rod!ction of s!ch doc!ments or f!rnishin of s!ch information or com'letion of s!ch test or enB!ir#, be assessed 'ro@isionall# if the im'orter or the e?'orter, as the case ma# be, f!rnishes s!ch sec!rit# as the 'ro'er officer deems fit for the 'a#ment of the deficienc#, if an#, between the d!t# finall# assessed and the d!t# 'ro@isionall# assessed. =2> 5hen the d!t# le@iable on s!ch oods is assessed finall# in accordance with the 'ro@isions of this Act, then* =a> in the case of oods cleared for home cons!m'tion or e?'ortation, the amo!nt 'aid shall be adG!sted a ainst the d!t# finall# assessed and if the amo!nt so 'aid falls short of, or is in e?cess of 24[the d!t# finall# assessed,] the im'orter or the e?'orter of the oods shall 'a# the deficienc# or be entitled to a ref!nd, as the case ma# beD

=b> in the case of wareho!sed oods, the 'ro'er officer ma#, where the d!t# finall# assessed is in e?cess of the d!t# 'ro@isionall# assessed, reB!ire the im'orter to e?ec!te a bond, bindin himself in a s!m eB!al to twice the amo!nt of the e?cess d!t#. 19% Deter(ination o) '+t- 3here ,oo's consist o) articles lia.le to 'i))erent rates o) '+t+?ce't as otherwise 'ro@ided in an# law for the time bein in force, where oods consist of a set of articles, d!t# shall be calc!lated as follows)* =a> articles to d!t# with reference to B!antit# shall be char eable to that d!t#D =b> articles liable to d!t# with reference to @al!e shall, if the# are liable to d!t# at the same rate, be char eable to d!t# at that rate, and if the# are liable to d!t# at different rates, be char eable to d!t# at the hi hest of s!ch ratesD =c> articles not liable to d!t# shall be char eable to d!t# at the rate at which articles liable to d!t# with reference to @al!e are liable !nder cla!se =b>) $&.8(D+D that* =a> accessories of, and s'are 'arts or maintenance and re'airin im'lements for an# article which satisfies the conditions s'ecified in the r!les made in this behalf shall be char eable at the same rate of d!t# as that articleD =b> if the im'orter 'rod!ces e@idence to the satisfaction of the 'ro'er officer re ardin the @al!e of an# of the articles liable to different rates of d!t#, s!ch article shall be char eable to d!t# se'aratel# at the rate a''licable to it. 2162=%Re"i(portation o) ,oo's pro'+ce' or (an+)act+re' in In'ia =1> (f oods are im'orted into (ndia after e?'ortation therefrom, s!ch oods shall be liable to d!t# and be s!bGect to all the conditions and restrictions, if an#, to which oods of the liEe Eind and @al!e are liable or s!bGect, on the im'ortation thereof.] 21% :oo's 'erelict, 3rec4, etc% All oods, derelict, Getsam, flotsam, and wrecE bro! ht or comin into (ndia shall be dealt with as if the# were im'orted into (ndia, !nless it be shown to the satisfaction of the 'ro'er officer that the# are entitled to be admitted d!t#*free !nder this Act. 22[I I I] 22% A.ate(ent o) '+t- on 'a(a,e' or 'eteriorate' ,oo's =1> 5here it is shown to the satisfaction of the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms]* =a> that an# im'orted oods had been dama ed or had deteriorated at an# time before or d!rin the !nloadin of the oods in (ndiaD or =b> that an# im'orted oods, other than wareho!sed oods, had been dama ed at an# time after the !nloadin thereof in (ndia b!t before their e?amination !nder section 13, on acco!nt of an# accident not d!e to an# wilf!l act, ne li ence or defa!lt of the im'orter, his em'lo#ee or a entD or =c> that an# wareho!sed oods had been dama ed at an# time before clearance for home cons!m'tion on acco!nt of an# accident not d!e to an# wilf!l act, ne li ence or defa!lt of the owner, his em'lo#ee or a ent, s!ch oods shall be char eable to d!t# in accordance with the 'ro@isions of s!b*section =2>.

=2> %he d!t# to be char ed on the oods referred to in s!b*section =1> shall bear the same 'ro'ortion to the d!t# char eable on the oods before the dama e or deterioration which the @al!e of the dama ed or deteriorated oods bears to the @al!e of the oods before the dama e or deterioration. =3> /or the '!r'oses of this section, the @al!e of dama ed or deteriorated oods ma# be ascertained b# either of the followin methods at the o'tion of the owner)* =a> the @al!e of s!ch oods ma# be ascertained b# the 'ro'er officer, or =b> s!ch oods ma# be sold b# the 'ro'er officer b# '!blic a!ction or b# tender, or with the consent of the owner in an# other manner, and the ross sale 'roceeds shall be deemed to be the @al!e of s!ch oods. 27% Re(ission o) '+t- on lost, 'estro-e' or a.an'one' ,oo's =1> 2;[5itho!t 'reG!dice to the 'ro@isions of section l3, 5here it is shown] to the satisfaction of the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms] that an# im'orted oods ha@e been lost 6[=otherwise than as a res!lt of 'ilfera e>] or destro#ed, at an# time before clearance for home cons!m'tion, the 23[Assistant 0ommissioner of 0!stom or De'!t# 0ommissioner of 0!stoms] shall remit the d!t# on s!ch oods. 21[=2> %he owner of an# im'orted oods ma# at an# time before an order for clearance of the oods for home cons!m'tion !nder section ;3 or an order for 'ermittin the de'osit of oods in a wareho!se !nder section 64 has been made, relinB!ish his title to the oods and there!'on he shall not be liable to 'a# the d!t# thereon.] 28% !o3er to (a4e r+les )or 'enat+rin, or (+tilation o) ,oo's %he 0entral 7o@ernment ma# maEe r!les for 'ermittin at the reB!est of the owner the denat!rin or m!tilation of im'orted oods which are ordinaril# !sed for more than one '!r'ose so as to render them !nfit for one or more of s!ch '!r'osesD and where an# oods are so denat!red or m!tilated the# shall be char eable to d!t# at s!ch rate as wo!ld be a''licable if the oods had been im'orted in the denat!red or m!tilated form. 25% !o3er to ,rant e&e(ption )ro( '+t=1> (f the 0entral 7o@ernment is satisfied that it is necessar# in the '!blic interest so to do, it ma#, b# notification in the .fficial 7aAette, e?em't enerall# either absol!tel# or s!bGect to s!ch conditions =to be f!lfilled before or after clearance> as ma# be s'ecified in the notification oods of an# s'ecified descri'tion from the whole or an# 'art of d!t# of c!stoms le@iable thereon. 25[=2> (f the 0entral 7o@ernment is satisfied that it is necessar# in the '!blic interest so to do, it ma#, b# s'ecial order in each case, e?em't from 'a#ment of d!t#, for reasons to be stated in s!ch order, an# oods, of strate ic or secret nat!re, or for charitable '!r'ose, on which d!t# is le@iable.] 6[=3> An e?em'tion !nder s!b*section =1> or s!b*section =2> in res'ect of an# oods from an# 'art of the d!t# of c!stoms le@iable thereon =the d!t# of c!stoms, le@iable thereon bein hereinafter referred to as the stat!tor# d!t#> ma# be ranted b# 'ro@idin for the le@# of a d!t# on s!ch oods at a rate e?'ressed in a form or method different from the form or method in which the stat!tor# d!t# is le@iable and an# e?em'tion ranted in relation to an# oods in the manner 'ro@ided in this s!b*section shall ha@e effect s!bGect to the condition that the d!t# of c!stoms char eable on s!ch oods shall in no case e?ceed the stat!tor# d!t#. +?'lanation) C/orm or methodC, in relation to a rate of d!t# of c!stoms, means the basis, namel#,

@al!ation, wei ht, n!mber, len th, area, @ol!me or other meas!re with reference to which the d!t# is le@iable.] 266/80 E1er- noti)ication iss+e' +n'er s+."section /10 shall" =a> !nless otherwise 'ro@ided, come into force on the date of its iss!e b# the 0entral 7o@ernment for '!blication in the .fficial 7aAetteD =b> also be '!blished and offered for sale on the date of its iss!e b# the Directorate of $!blicit# and $!blic &elations of the "oard, New Delhi. =5> Notwithstandin an#thin contained in s!b*section =;>, where a notification comes into force on a date later than the date of its iss!e, the same shall be '!blished and offered for sale b# the said Directorate of $!blicit# and $!blic &elations on a date on or before the date on which the said notification comes into force.] 26% Re)+n' o) e&port '+t- in certain cases 5here on the e?'ortation of an# oods an# d!t# has been 'aid, s!ch d!t# shall be ref!nded to the 'erson b# whom or on whose behalf it was 'aid, if* =a> the oods are ret!rned to s!ch 'erson otherwise than b# wa# of re*saleD =b> the oods are re*im'orted within one #ear from the date of e?'ortationD and =c> an a''lication for ref!nd of s!ch d!t# is made before the e?'ir# of si? months from the date on which the 'ro'er officer maEes an order for the clearance of the oods. 2;62;% Clai( )or re)+n' o) '+t=1> An# 'erson claimin ref!nd of an# 2:[d!t# and interest, if an#, 'aid on s!ch d!t#]* =a> 'aid b# him in '!rs!ance of an order of assessmentD or =b> borne b# him, ma# maEe an a''lication for ref!nd of s!ch 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] to the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms]* =a> in the case of an# im'ort made b# an# indi@id!al for his 'ersonal !se or b# o@ernment or b# an# ed!cational, research or charitable instit!tion or hos'ital, before the e?'ir# of one #earD =b> in an# other case, before the e?'ir# of si? months. from the date of 'a#ment of 2:[d!t# and interest, if an#, 'aid on s!ch d!t#], in s!ch form and manner as ma# be s'ecified in the re !lations made in this behalf and the a''lication shall be accom'anied b# s!ch doc!mentar# or other e@idence =incl!din the doc!ments referred to in section 2:0> as the a''licant ma# f!rnish to establish that the amo!nt of 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] in relation to which s!ch ref!nd is claimed was collected from, or 'aid b#, him and the incidence of s!ch 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] had not been 'assed on b# him to an# other 'erson) $&.8(D+D that where an a''lication for ref!nd has been made before the commencement of the 0entral +?cise and 0!stoms ,aws =Amendment> Act, 1991, s!ch a''lications shall be deemed to ha@e been made !nder this s!b*section and the same shall be dealt with in accordance with the 'ro@isions of s!b*section =2>. $&.8(D+D /2&%6+& that the limitation of one #ear or si? months, as the case ma# be, shall not

a''l# where an# 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] has been 'aid !nder 'rotest. 29[$&.8(D+D A,1. that in the case of oods which are e?em't from 'a#ment of d!t# b# a s'ecial order iss!ed !nder s!b*section =2> of section 25, the limitation of one #ear or si? months, as the case ma# be, shall be com'!ted from the date of iss!e of s!ch order.] +?'lanation () /or the '!r'oses of this s!b*section, the date of 'a#ment of 2:[d!t# and interest, if an#, 'aid on s!ch d!t#], in relation to a 'erson, other than the im'orter, shall be constr!ed as Cthe date of '!rchase of oodsC b# s!ch 'erson. 266E&planation II @ 9here an- '+t- is pai' pro1isionall- +n'er section 1<, the li(itation o) one -ear or si& (onths, as the case (a- .e, shall .e co(p+te' )ro( the 'ate o) a'*+st(ent o) '+t- a)ter the )inal assess(ent thereo)%D =2> (f, on recei't of an# s!ch a''lication, the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms] is satisfied that the whole or an# 'art of the29[d!t# and interest, if an#, 'aid on s!ch d!t#] 'aid b# the a''licant is ref!ndable, he ma# maEe an order accordin l# and the amo!nt so determined shall be credited to the /!nd) $&.8(D+D that the amo!nt of 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] as determined b# the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms] !nder the fore oin 'ro@isions of this s!b*section shall, instead of bein credited to the /!nd, be 'aid to the a''licant, if s!ch amo!nt is relatable to* =a> the 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] 'aid b# the im'orter, if he had not 'assed on the incidence of s!ch d!t# and interest, if an#, 'aid on s!ch d!t# to an# other 'ersonD =b> the 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] on im'orts made b# an indi@id!al for his 'ersonal !seD =c> the 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] borne b# the b!#er, if he had not 'assed on the incidence of s!ch 29[d!t# and interest, if an#, 'aid on s!ch d!t#] to an# other 'ersonD =d> the e?'ort d!t# as s'ecified in section 26D =e> drawbacE of d!t# 'a#able !nder sections 3; and 35D =f> the 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] borne b# an# other s!ch class of a''licants as the 0entral 7o@ernment ma#, b# notification in the .fficial 7aAette s'ecif#) $&.8(D+D /2&%6+& that no notification !nder cla!se =f> of the first 'ro@iso shall be iss!ed !nless in the o'inion of the 0entral 7o@ernment the incidence of 2:[d!t# and interest, if an#, 'aid on s!ch d!t#] has not been 'assed on b# the 'ersons concerned to an# other 'erson. =3> Notwithstandin an#thin to the contrar# contained in an# G!d ement, decree, order or direction of the A''ellate %rib!nal or an# co!rt or in an# other 'ro@ision of this Act or the re !lations made there!nder or an# other law for the time bein in force, no ref!nd shall be made e?ce't as 'ro@ided in s!b*section =2>. =;> +@er# notification !nder cla!se =f> of the first 'ro@iso to s!b*section =2> shall be laid before each 6o!se of $arliament, if it is sittin , as soon as ma# be after the iss!e of the notification, and, if it is not sittin , within se@en da#s of its re*assembl#, and the 0entral 7o@ernment shall seeE the a''ro@al of $arliament to the notification b# a resol!tion mo@ed within a 'eriod of fifteen da#s be innin with the da# on which the notification is so laid before the 6o!se of the $eo'le and if $arliament maEes an# modification in the notification, or directs that the notification sho!ld cease to ha@e effect, the notification shall thereafter ha@e effect onl# in s!ch modified form or be of no

effect, as the case ma# be, b!t witho!t 'reG!dice to the @alidit# of an#thin 're@io!sl# done there!nder. =5> /or the remo@al of do!bts, it is hereb# declared that an# notification iss!ed !nder cla!se =f> of the first 'ro@iso to s!b*section =2>, incl!din an# s!ch notification a''ro@ed or modified !nder s!b*section =;>, ma# be rescinded b# the 0entral 7o@ernment at an# time b# notification in the .fficial 7aAette. C A!TER > @ #E>$ O2, AND E?EM!TION 2ROM, CUSTOMS DUTIES

7=62;A% Interest on 'ela-e' re)+n's (f an# d!t# ordered to be ref!nded !nder s!b*section =2> of section 23 to an a''licant is not ref!nded with three months from the date of recei't of a''lication !nder s!b*section =1> of that section, there shall be 'aid to that a''licant interest at s!ch rate, not below ten 'er cent and not e?ceedin thirt# 'er cent 'er ann!m as is for the time bein fi?ed b# the "oard, on s!ch d!t# from the date immediatel# after the e?'ir# of three months from the date of recei't of s!ch a''lication till the date of ref!nd of s!ch d!t#) $&.8(D+D that where an# d!t#, ordered to be ref!nded !nder s!b*section =2> of section 23 in res'ect of an a''lication !nder s!b*section =1> of that section made before the date on which the /inance "ill, 1995 recei@es the assent of the $resident, is not ref!nded within three months from s!ch date, there shall be 'aid to the a''licant interest !nder this section from the date immediatel# after three months from s!ch date, till the date of ref!nd of s!ch d!t#. +?'lanation) 5here an# order of ref!nd is made b# the 0ommissioner =A''eals>, A''ellate %rib!nal or an# co!rt a ainst an order of the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms] !nder s!b* section =2> of section 23, the order 'assed b# the 0ommissioner =A''eals>, A''ellate %rib!nal or, as the case ma# be, b# the co!rt shall be deemed to be an order 'assed !nder that s!b*section for the '!r'oses of this section. 562<% Notice )or pa-(ent o) '+ties, interest, etc% =1> 5hen an# d!t# has not been le@ied or has been short*le@ied or erroneo!sl# ref!nded, or when an# interest 'a#able has not been 'aid, 'art 'aid or erroneo!sl# ref!nded, the 'ro'er officer ma#,* =a> in the case of an# im'ort made b# an# indi@id!al for his 'ersonal !se or b# o@ernment or b# an# ed!cational, research or charitable instit!tion or hos'ital, within one #earD =b> in an# other case, within si? months, from the rele@ant date, ser@e notice on the 'erson char eable with the d!t# or interest which has not been le@ied or char ed or which has been short*le@ied or 'art 'aid or to whom the ref!nd has erroneo!sl# been made, reB!irin him to show ca!se wh# he sho!ld not 'a# the amo!nt s'ecified in the notice) $&.8(D+D that where an# d!t# has been le@ied or has been short*le@ied or the interest has not been char ed or has been 'art 'aid or the d!t# or interest has been erroneo!sl# ref!nded b# reason of coll!sion or an# willf!l mis*statement or s!''ression of facts b# the im'orter or the e?'orter or the a ent or em'lo#ee of the im'orter or e?'orter, the 'ro@isions of this s!b*section shall ha@e effect as if

for the words Cone #earC and Csi? monthsC, the words Cfi@e #earsC were s!bstit!ted. +?'lanation ) 5here the ser@ice of the notice is sta#ed b# an order of a co!rt, the 'eriod of s!ch sta# shall be e?cl!ded in com'!tin the aforesaid 'eriod of one #ear or si? months or fi@e #ears, as the case ma# be. =2> %he 'ro'er officer, after considerin the re'resentation, if an#, made b# the 'erson on whom notice is ser@ed !nder s!b*section =1> ,shall determine the amo!nt of d!t# or interest d!e from s!ch 'erson =not bein in e?cess of the amo!nt s'ecified in the notice> and there!'on s!ch 'erson shall 'a# the amo!nt so determined. =3> /or the '!r'oses of s!b*section =1>, the e?'ression Crele@ant dateC means,* =a> in a case where d!t# is not le@ied, or interest is not char ed, the date on which the 'ro'er officer maEes an order for the clearance of the oodsD =b> in a case where d!t# is 'ro@isionall# assessed !nder section 1:, the date of adG!stment of d!t# after the final assessment thereofD =c> in a case where d!t# or interest has been erroneo!sl# ref!nded, the date of ref!ndD =d> in an# other case, the date of 'a#ment of d!t# or interest.] 7162<A% !o3er not to reco1er '+ties not le1ie' or short"le1ie' as a res+lt o) ,eneral practice 726/10 Not3ithstan'in, an-thin, containe' in this Act, i) the Central :o1ern(ent is satis)ie'" =a> that a 'ractice was, or is, enerall# 're@alent re ardin le@# of d!t# =incl!din non*le@# thereof > on an# oods im'orted into, or e?'orted from (ndiaD and =b> that s!ch oods were, or are, liable* =i> to d!t#, in cases where accordin to the said 'ractice the d!t# was not, or is not bein , le@ied, or =ii> to a hi her amo!nt of d!t# than what was, or is bein , le@ied, accordin to the said 'ractice, then the 0entral 7o@ernment ma#, b# notification in the .fficial 7aAette, direct that the whole of the d!t# 'a#able on s!ch oods, or, as the case ma# be, the d!t# in e?cess of that 'a#able on s!ch oods, b!t for the said 'ractice, shall not be reB!ired to be 'aid in res'ect of the oods on which the d!t# was not, or is not bein , le@ied, or was, or is bein , short*le@ied, in accordance with the said 'ractice.] 33[=2> 5here an# notification !nder s!b*section =1> in res'ect of an# oods has been iss!ed, the whole of the d!t# 'aid on s!ch oods, or, as the case ma# be, the d!t# 'aid in e?cess of that 'a#able on s!ch oods, which wo!ld not ha@e been 'aid if the said notification had been in force, shall be dealt with in accordance with the 'ro@isions of s!b*section =2> of section 23) $&.8(D+D that the 'erson claimin the ref!nd of s!ch d!t#, or, as the case ma# be, e?cess d!t#, maEes an a''lication in this behalf to the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stom], in the form

referred to in s!b*section =1> of section 23, before the e?'ir# of si? months from the date of iss!e of the said notification.] 7=62<AA% Interest on 'ela-e' pa-(ent o) '+t3;[1!bGect to the 'ro@isions contained in section 2:A", where a 'erson,] char eable with the d!t# determined !nder s!b*section =2> of section 2:, fails to 'a# s!ch d!t# within three month from the date of s!ch determination, he shall 'a#, in addition to the d!t#, interest at s!ch rate not below ten 'er cent and not e?ceedin thirt# 'er cent 'er ann!m, as is for the time bein fi?ed b# the "oard, on s!ch d!t# from the date immediatel# after the e?'ir# of the said 'eriod of three months till the date of 'a#ment of s!ch d!t#) $&.8(D+D that where a 'erson char eable with d!t# determined !nder s!b* section =2> of section 2: before the date on which the /inance "ill, 1995 recei@ed the assent of the $resident, fails to 'a# s!ch d!t# within three months from s!ch date, then, s!ch 'erson shall be liable to 'a# interest !nder this section from the date immediatel# after three months from s!ch date, till the date of 'a#ment of s!ch d!t#. +?'lanation 1 ) 5here the d!t# determined to be 'a#able is red!ced b# the 0ommissioner =A''eals>, A''ellate %rib!nal or, as the case ma# be, the co!rt, the date of s!ch determination shall be the date on which an amo!nt of d!t# is first determined to be 'a#able. +?'lanation 2 ) 5here the d!t# determined to be 'a#able is increased or f!rther increased b# the 0ommissioner =A''eals>, A''ellate %rib!nal or, as the case ma# be, the co!rt, the date of s!ch determination shall be,* =a> for the amo!nt of d!t# first determined to be 'a#able, the date on which the d!t# is so determinedD =b> for the amo!nt of increased d!t#, the date of order b# which the increased amo!nt of d!t# is first determined to be 'a#ableD =c> for the amo!nt of f!rther increase of d!t#, the date of order on which the d!t# is so f!rther increased.] 2962<AB% Interest on 'ela-e' pa-(ent o) '+t- in special cases =1> 5here an# d!t# has not been le@ied or has been short le@ied or erroneo!sl# ref!nded b# reason of coll!sion or an# wilf!l mis*statement or s!''ression of facts, the 'erson who is liable to 'a# the d!t# as determined !nder s!b*section =2> of section 2:, shall, in addition to the d!t#, be liable to 'a# interest at s!ch rate not below ten 'er cent and not e?ceedin thirt# 'er cent 'er ann!m, as is for the time bein fi?ed b# the "oard, from the first da# of the month s!cceedin the month in which the d!t# o! ht to ha@e been 'aid !nder this Act, b!t for the 'ro@isions contained in s!b*section =2> of section 2:, till the date of 'a#ment of s!ch d!t#. =2> /or the remo@al of do!bts, it is hereb# declared that the 'ro@isions of s!b* section =1> shall not a''l# to cases where the d!t# became 'a#able before the date on which the /inance =No. 2> Act, 1996 recei@es the assent of $resident. +?'lanation 1 ) 5here the d!t# determined to be 'a#able is red!ced b# the 0ommissioner =A''eals>, the A''ellate %rib!nal or, as the case ma# be, the co!rt, the interest shall be 'a#able on s!ch red!ced amo!nt of d!t#.

+?'lanation 2 ) 5here the d!t# determined to be 'a#able is increased or f!rther increased b# the 0ommissioner =A''eals>, the A''ellate %rib!nal or, as the case ma# be, the co!rt, the interest shall be 'a#able on s!ch increased or f!rther increased amo!nt of d!t#.] ;62<B% D+ties collecte' )ro( the .+-er to .e 'eposite' 3ith the Central :o1ern(ent =1> Notwithstandin an#thin to the contrar# contained in an# order or direction of the A''ellate %rib!nal or an# co!rt or in an# other 'ro@ision of this Act or the re !lations made there!nder, e@er# 'erson who has collected an# amo!nt from the b!#er of an# oods in an# manner as re'resentin d!t# of c!stoms, shall forthwith 'a# the amo!nt so collected to the credit of the 0entral 7o@ernment. =2> %he amo!nt 'aid to the credit of the 0entral 7o@ernment !nder s!b*section =1> shall be adG!sted a ainst the d!t# 'a#able b# the 'erson on finalisation of assessment and where an# s!r'l!s is left after s!ch adG!stment, the amo!nt of s!ch s!r'l!s shall either be credited to the /!nd or, as the case ma# be, ref!nded to the 'erson who has borne the incidence of s!ch amo!nt, in accordance with the 'ro@isions of section 23 and the a''lication !nder that section in s!ch cases shall be made before the e?'ir# of si? months from the date of the '!blic notice to be iss!ed b# the 23[Assistant 0ommissioner of 0!stoms or De'!t# 0ommissioner of 0!stoms].
;

6C A!TER >"A @ INDICATIN: AMOUNT O2 DUT$ IN !RICE O2 :OODS, ETC%, 2OR !UR!OSE O2 RE"2UND

2<C% !rice o) ,oo's to in'icate the a(o+nt o) '+t- pai' thereon Notwithstandin an#thin contained in this Act or an# other law for the time bein in force, e@er# 'erson who is liable to 'a# d!t# on an# oods shall, at the time of clearance of the oods, 'rominentl# indicate in all the doc!ments relatin to assessment, sales in@oice, and other liEe doc!ments, the amo!nt of s!ch d!t# which will form 'art of the 'rice at which s!ch oods are to be sold. 2<D% !res+(ption that inci'ence o) '+t- has .een passe' on to the .+-er +@er# 'erson who has 'aid the d!t# on an# oods !nder this Act shall, !nless the contrar# is 'ro@ed b# him, be deemed to ha@e 'assed on the f!ll incidence of s!ch d!t# to the b!#er of s!ch oods.] 2<E% De)initions (n this 0ha'ter, !nless the conte?t otherwise reB!ires,* =a> Cacti1it-C means im'ort or e?'ortD =b> Ca'1ance r+lin,C means the determination, b# the a!thorit#, of a B!estion of law or fact s'ecified in the a''lication re ardin the liabilit# to 'a# d!t# in relation to an acti@it# which is 'ro'osed to be !ndertaEen, b# the a''licantD =c> CapplicantC means a non*resident settin !' a Goint @ent!re in (ndia in collaboration with a non*resident or resident, or a resident settin !' a Goint @ent!re in (ndia in collaboration with a non*resident, maEin a''licationD =d> CapplicationC means an a''lication made to the a!thorit# !nder s!b*section =1> of section 2:6D =e> Ca+thorit-C means the a!thorit# for ad@ance r!lin constit!ted !nder section 2:/D

=f> CchairpersonC means the 0hair'erson of the a!thorit#D = > C(e(.erC means a member of the a!thorit# and incl!des the chair'ersonD and =h> Cnon"resi'entC shall ha@e the meanin assi ned to it in cla!se =34> of section 2 of the (ncome %a? Act, 1961 =;3 of 1961>. 2<2% A+thorit- )or a'1ance r+lin,s =1> %he 0entral 7o@ernment shall, b# notification in the .fficial 7aAette, constit!te an a!thorit# for i@in ad@ance r!lin s, to be called as Cthe a!thorit# for ad@ance r!lin sC. =2> %he a!thorit# shall consist of the followin members a''ointed b# the 0entral 7o@ernment, namel#)* =a> a 0hair'erson, who is a retired H!d e of the 1!'reme 0o!rtD =b> an officer of the (ndian 0!stoms and 0entral +?cise 1er@ice who is B!alified to be a member of the "oardD =c> an officer of the (ndian le al ser@ice who is, or is B!alified, to be, an Additional 1ecretar# to the 7o@ernment of (ndia. =3>%he salaries and allowances 'a#able to, and the terms and conditions of ser@ice of, the members shall be s!ch as the 0entral 7o@ernment ma# b# r!les determine. =;> %he 0entral 7o@ernment shall 'ro@ide the a!thorit# with s!ch officers and staff as ma# be necessar# for the efficient e?ercise of the 'owers of the a!thorit# !nder this Act. =5> %he office of the a!thorit# shall be located in Delhi. 2<:% >acancies, etc% not to in1ali'ate procee'in,s No 'roceedin before, or 'rono!ncement of ad@ance r!lin b#, the a!thorit# !nder this 0ha'ter shall be B!estioned or shall be in@alid on the ro!nd merel# of the e?istence of an# @acanc# or defect in the constit!tion of the a!thorit#. 2< % Application )or a'1ance r+lin, =1> An a''licant desiro!s of obtainin an ad@ance r!lin !nder this 0ha'ter ma# maEe an a''lication in s!ch form and in s!ch manner as ma# be 'rescribed, statin the B!estion on which the ad@ance r!lin is so! ht. =2> %he B!estion on which the ad@ance r!lin is so! ht shall be in res'ect of,* =a> classification of oods !nder the 0!stoms %ariff Act, 1935D =b> a''licabilit# of a notification iss!ed !nder s!b*section =1> of section 25, ha@in a bearin on the rate of d!t#D =c> the 'rinci'les to be ado'ted for the '!r'oses of determination of @al!e of the oods !nder the 'ro@isions of this Act. =3> %he a''lication shall be made in B!adr!'licate and be accom'anied b# a fee of two tho!sand fi@e h!ndred r!'ees.

=;> An a''licant ma# withdraw his a''lication within thirt# da#s from the date of the a''lication. 2<"I% !roce'+re on receipt o) application =1> .n recei't of an a''lication, the a!thorit# shall ca!se a co'# thereof to be forwarded to the 0ommissioner of 0!stoms and, if necessar#, call !'on him to f!rnish the rele@ant records) $&.8(D+D that where an# records ha@e been called for b# the a!thorit# in an# case, s!ch records shall, as soon as 'ossible, be ret!rned to the 0ommissioner of 0!stoms. =2> %he a!thorit# ma#, after e?aminin the a''lication and the records called for, b# order, either allow or reGect the a''lication) $&.8(D+D that the a!thorit# shall not allow the a''lication e?ce't in the case of a resident a''licant where the B!estion raised in the a''lication is,* =a> alread# 'endin in the a''licantJs case before an# officer of c!stoms, the A''ellate %rib!nal or an# co!rtD =b> the same as in a matter alread# decided b# the A''ellate %rib!nal or an# co!rt) $&.8(D+D /2&%6+& that no a''lication shall be reGected !nder this s!b* section !nless an o''ort!nit# has been i@en to the a''licant of bein heard) $&.8(D+D A,1. that where the a''lication is reGected, reasons for s!ch reGection shall be i@en in the order. =3> A co'# of e@er# order made !nder s!b*section =2> shall be sent to the a''licant and to the 0ommissioner of 0!stoms. =;> 5here an a''lication is allowed !nder s!b*section =2>, the a!thorit# shall, after e?aminin s!ch f!rther material as ma# be 'laced before it b# the a''licant or obtained b# the a!thorit#, 'rono!nce its ad@ance r!lin on the B!estion s'ecified in the a''lication. =5> .ne a reB!est recei@ed from the a''licant, the a!thorit# shall, before 'rono!ncin its ad@ance r!lin , 'ro@ide an o''ort!nit# to the a''licant of bein heard, either in 'erson or thro! h a d!l# a!thorised re'resentati@e. +?'lanation) /or the '!r'oses of this s!b*section, Ca!thorised re'resentati@eC shall ha@e the meanin assi ned to it in s!b*section =2> of section 1;6A. =6> %he a!thorit# shall 'rono!nce its ad@ance r!lin in writin within ninet# da#s of the recei't of a''lication. =3> A co'# of the ad@ance r!lin 'rono!nced b# the a!thorit#, d!l# si ned b# the members and certified in the 'rescribed manner shall be sent to the a''licant and to the 0ommissioner of 0!stoms, as soon as ma# be, after s!ch 'rono!ncement. 2<B% Applica.ilit- o) a'1ance r+lin, =1> %he ad@ance r!lin 'rono!nced b# the a!thorit# !nder section 2:*( shall be

bindin onl#,* =a> on the a''licant who had so! ht itD =b> in res'ect of an# matter referred to in s!b*section =2> of section 2:6D =c> on the 0ommissioner of 0!stoms, and the c!stoms a!thorities s!bordinate to him, in res'ect of the a''licant. =2> %he ad@ance r!lin referred to in s!b*section =1> shall be bindin as aforesaid !nless there is a chan e in law or facts on the basis of which the ad@ance r!lin has been 'rono!nced. 2<C% A'1ance r+lin, to .e 1oi' in certain circ+(stances =1> 5here the a!thorit# finds, on a re'resentation made to it b# the 0ommissioner of 0!stoms or otherwise, that an ad@ance r!lin 'rono!nced b# it !nder s!b*section =6> of section 2:*( has been obtained b# the a''licant b# fra!d or misre'resentation of facts, it ma#, b# order, declare s!ch r!lin to be @oid ab initio and there!'on all the 'ro@isions of this Act shall a''l# =after e?cl!din the 'eriod be innin with the date of s!ch ad@ance r!lin and endin with the date of order !nder this s!b*section> to the a''licant as if s!ch ad@ance r!lin had ne@er been made. =2> A co'# of the order made !nder s!b*section =1> shall be sent to the a''licant and the 0ommissioner of 0!stoms. 2<#% !o3ers o) a+thorit=1> %he a!thorit# shall, for the '!r'ose of e?ercisin its 'owers re ardin disco@er# and ins'ection, enforcin the attendance of an# 'erson and e?aminin him on oath, iss!in commissions and com'ellin 'rod!ction of booEs of acco!nt and other records, ha@e all the 'owers of a ci@il co!rt !nder the 0ode of 0i@il $roced!re, 194: =5 of 194:>. =2> %he a!thorit# shall be deemed to be a ci@il co!rt for the '!r'oses of section 195, b!t not for the '!r'oses of 0ha'ter 998( of the 0ode of 0riminal $roced!re, 1933 =2 of 193;>, and e@er# 'roceedin before the a!thorit# shall be deemed to be a G!dicial 'roceedin within the meanin of sections 193 and 22:, and for the '!r'ose of section 196, of the (ndian $enal 0ode =;5 of 1:64>. 2<M% !roce'+re o) a+thorit%he a!thorit# shall, s!bGect to the 'ro@isions of this 0ha'ter, ha@e 'ower to re !late its own 'roced!re in all matters arisin o!t of the e?ercise of its 'owers !nder this Act.]