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Abatement of Duty on damaged or deteriorated goods. Rounding off of duty, etc. Procedure on receipt of application. Entry of Coastal Goods. Confiscation of goods dowbload for concealing smuggled goods.

Stores may be allowed to be warehoused without assessment to duty. Power to search suspected persons in certain other cases. Power of Central Government to Notify Goods. Power to search suspected persons entering or indian custom act 1962 pdf download India, etc. Rate of duty and tariff valuation in respect of goods imported or exported by Post. False Declaration, False documents, etc. Power to Indian custom act 1962 pdf download conveyances.

Cancellation and Return of Warehousing Bond. Export goods not to be loaded on vessel until Entry-Out-Wards Granted.

Short title, Extent and Commencement. Powers of Revision of Board or Commissioner of Customs in certain cases. Power of Settlement Commission to send a case back to the Proper Officer. Chapter not to apply to Baggage and Postal Articles. Stores to be free of export duty. Appointment of Boarding Stations. Appointing of Public Warehouses. Seizure of Goods, Documents and Things. Manufacture and other Operations in Relation to Goods in a Warehouse.

Duty on Pilfered Goods. Power and Procedure of Settlement Commission. Restrictions on Custody and Removal of Imported goods. Storage of Imported goods in Warehouse Pending clearance. Confiscation of Improperly Imported goods, etc. idian

Application Forms

Power to Grant Exemption from Duty. Export goods not to be loaded unless duly passed by proper officer.

Offences to be tried summarily. Power to Allow Import or Export on execution of Bonds in certain cases. Power of Settlement Commission to reopen completed proceedings.

Power to Search Premises. Conveyances and goods in a Customs area Subject to Control of officers of Customs. Option to Pay fine in Lieu of Confiscation.

Rules, certain notifications and orders to be laid before Parliament. Power of Central Government to specify goods. Remission of duty on lost, destroyed or abandoned goods. Power of Settlement downlod to order provisional Attachment to protect revenue. Transit of certain goods without payment of duty. Licensing of Private Warehouses.

Bar on Subsequent Application for Settlement in certain cases. Unloading and Loading of goods at approved odf only. Power to Examine Persons. Persons Possessing specified indian custom act 1962 pdf download to intimate the Place of Storage, Etc.

Persons possessing specified goods to maintain accounts. Correction, clerical errors, etc. Order of Settlement to be Conclusive. Refusal to be X-Rayed.

Section-wise Summary on Custom Act 1962

Advance ruling to be void in certain circumstances. Power to summon persons to give Evidence and Produce documents.

Goods improperly removed from Warehouse, Etc. Appearance by authorised representative. Application of Section 69 and Chapter X to Stores.