Custom Laws

                                                                                                       [Customs Act, 1962]

· Adjudicating Authority [Commissioner Of Customs] [S-2(1) of the Customs Act, 1962].

· Appeals- S-128 To 131C of the Customs Act, 1962

· CESTAT [Customs, Excise and Service Tax Appellate Tribunal] [Appellate Tribunal] [S-2(1B) of the Customs Act, 1962].

· Commissioner Of Customs [S-2(8) of the Customs Act, 1962]-

· Commissioner of Customs (Appeals) [S-2(7A) & S-4(1) of the Customs Act, 1962]-

· Committee Of Chief Commissioners Of Customs-

· Evasion Of Duty Or Prohibitions- [S-135 of the Customs Act, 1962].

· Offences And Prosecutions-

· Offences By Companies-

· Revision Of Board Or Commissioner Of Customs-

· Settlement Commission-

· Deposit, Pending Appeal-

· Appeal To High Court-

· Appeal To Supreme Court-

· Application Of The Code Of Criminal Procedure & Of The Probation Of Offenders Act.

· Power To Allow Import Or Export On Execution Of Bonds.

· Duty Deferment-

· Presumption As To Certain Things-

· Liability Of Principal And Agent

· Service Of Order, Decision, Etc.

                                                                                                                 Bare Acts: Excise Laws

· Customs Act, 1962

· Customs Tariff Act, 1975

Customs Act, 1962

· S-100 To S-110A- Customs Act, 1962- Searches, Seizure And Arrest

· S-111 To S-127 Customs Act, 1962- Confiscation Of Goods And Conveyances And Imposition Of Penalties.

· S-122A Customs Act, 1962- Adjudication Procedure-

· S-127A To 127N Customs Act, 1962- Settlement of Cases.

· S-128 To 131C Customs Act, 1962- Appeal

· S-129A Customs Act, 1962- Appeals to the Appellate Tribunal.

· S-129D Customs Act, 1962- Powers of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders.

· S-129DA Customs Act, 1962- Powers of Revision of Board or Commissioner of Customs in certain cases

· S-129DD Customs Act, 1962- Revision by Central Government

· S-129E Customs Act, 1962- Deposit, pending appeal, of duty and interest demanded or penalty levied.

· S-130 Customs Act, 1962- Appeal to High Court

· S-130A Customs Act, 1962- Application to High Court

· S-130B Customs Act, 1962- Power of High Court or Supreme Court to require statement to be amended-

· S-130C Customs Act, 1962- Case before High Court to be heard by not less than two judges-

· S-130D Customs Act, 1962- Decision of High Court or Supreme Court on the case stated-

· S-130E Customs Act, 1962- Appeal to Supreme Court-

· S-130F Customs Act, 1962- Hearing before Supreme Court-

· S-131 Customs Act, 1962- Sums due to be paid notwithstanding reference, etc.

Chapter XVI: Offences and Prosecutions

· S-132 Customs Act, 1962- False declaration, false documents, etc.

· S-133 Customs Act, 1962- Obstruction of officer of customs-

· S-134 Customs Act, 1962- Refusal to be X-rayed.

· S-135 Customs Act, 1962- Evasion of duty or prohibitions- From Bare Legal Provisions To Judicial Precedents-

· S-137 Customs Act, 1962- Cognizance of offences-

· S-138 Customs Act, 1962- Offences to be tried summarily

· S-138A Customs Act, 1962- Presumption of culpable mental state-

· S-138C Customs Act, 1962- Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence-

· S-139 Customs Act, 1962- Presumption as to documents in certain cases-

· S-140 Customs Act, 1962- Offences by companies-

· S-140A Customs Act, 1962- Application of 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958-

· S-143 Customs Act, 1962- Power to allow import or export on execution of bonds in certain cases.

· S-143A Customs Act, 1962- Duty deferment-

· S-146 Customs Act, 1962- Custom House agents to be licensed

· S-146A Customs Act, 1962- Appearance by authorised representative

· S-147 Customs Act, 1962- Liability of principal and agent

· S-153 Customs Act, 1962- Service of order, decision, etc.

Courts & Foras: Custom Laws

• CBIC- Central Board of Indirect Taxes and Customs- https://www.cbic.gov.in/index -

• CESTAT [Customs Excise and Service Tax Appellate Tribunal]- [Customs, Excise and Service Tax Appellate Tribunal]: Govt. Link: https://cestatnew.gov.in/ -

• JS (RA) Joint Secretary (Revision Application)- Revision Application under Customs Act, 1962/ Central Excise Act, 1944

• Commissioner (Appeals)-

• Consumer Forum- https://confonet.nic.in/

• Settlement Commission- https://www.settlementcommission-cest.gov.in/ -Settlement Commission has powers to grant immunity from prosecution for any offence under the Central Excise Act, the Customs Act or under the Indian Penal Code or under any other Central Act for the time being in force in respect of the case covered by the Settlement Commission. Presently there is no provision for settlement of cases pertaining to GST matters- Under The Customs Act, 1962- Chapter XIV - A Settlement Of Cases

                                                                                                          Judgments: Custom Act

· Rabindra Chandra Paul Versus Commr. of Customs (Preventive) Shillong, Appeal (civil) 4498 of 2006, Judgment Dated: 27.02.2007, Bench: S. H. Kapadia & B. Sudershan Reddy, JJ, Supreme Court Of India [Full PDF Judgment]-This is an appeal under Section 130 E of the Customs Act, 1962 against judgment and order passed by the Customs, Excise & Service Tax Appellant Tribunal, Kolkata [CESTAT]. It is an appeal filed by the Assessee- Issue, whether the Department was justified in invoking Rule 7A of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 framed under section 156 of the said 1962 Act.- The impugned judgment of the Tribunal (CESTAT) set aside and the Order of the Commissioner (A) confirmed.

Kindly CLICK HERE, call our helpline at (+91) 98-712-712-05, or e-mail us at info@hellocounsel.com if you wish to talk to a lawyer or are facing any other Legal Issue and want to have Legal Consultations with the empaneled Lawyers at Hello Counsel.