6. •
SEC 2 DEFINITIONS
SEC. 2 (28) INDIAN CUSTOMS WATERS MEANS THE WATERS
EXTENDING INTO THE SEA UP TO THE LIMIT OF EXCLUSIVE
ECONOMIC ZONE UNDER SECTION 7 OF THE TERRITORIAL
WATERS, CONTINENTAL SHELF, EXCLUSIVE ECONOMIC ZONE
AND OTHER MARITIME ZONES ACT, 1976, AND INCLUDES ANY
BAY, GULF, HARBOUR, CREEK OR TIDAL RIVER.
7.
8. •
SIGNIFICANCEOF'INDIANCUSTOMSWATERS'
1. POWER TO ARREST A PERSON IN INDIA OR WITHIN
INDIAN CUSTOMS WATERS [SEC. 104]
2. POWER TO STOP AND SEARCH ANY VESSEL IN INDIA
OR WITHIN THE INDIAN CUSTOMS WATERS. [SEC. 106]
3. A VESSEL WITHIN INDIAN CUSTOMS WATERS CAN BE
CONFISCATED [SECTION 115]
9. IMPORTANT CHAPTERS
CHAP. III- APPOINTMENT OF CUSTOMS PORTS, AIRPORTS,
WAREHOUSING STATIONS ETC.
CHAP. IV - PROHIBITIONS ON IMPORT / EXPORT OF GOODS.
CHAP. V - LEVY OF AND EXEMPTION FROM CUSTOMS DUTIES.
CHAP. VII- CLEARANCE OF IMPORTED AND EXPORT GOODS
CHAP. IX - WAREHOUSING
CHAP. X- DRAWBACK
10. IMPORTANT CHAPTERS – CONTD
CHAP. X A - SEZ.
CHAP. XI - SPL PROVISIONS REG BAGGAGE, GOODS
IMPORTED OR EXPORTED BY POST
CHAP. XIIA - AUDIT
CHAP. XIII - SEARCHES, SEIZURES AND ARREST
CHAP. XIV - CONFISCATION & PENALTIES
CHAP. XV - APPEALS
CHAP. XVI - OFFENCES AND PROSECUTIONS
11. CHAPTER XIII - SEARCHES,
SEIZURE AND ARREST
100. POWER TO SEARCH
104. POWER TO ARREST.
105. POWER TO SEARCH
PREMISES.
106. POWER TO STOP AND
SEARCH CONVEYANCES.
12. 108. POWER TO SUMMON
PERSONS
110. SEIZURE OF GOODS,
DOCUMENTS AND THINGS
110A. PROVISIONAL
RELEASE OF SEIZED
GOODS PENDING
ADJUDICATION
INVESTIGATION
POWERS
13. SECTION 111 : CONFISCATION OF IMPROPERLY
IMPORTED GOODS
SECTION 112: PENALTY FOR IMPROPER IMPORTATION
SECTION 113: CONFISCATION OF GOODS ATTEMPTED TO
BE IMPROPERLY EXPORTED
SECTION 114: PENALTY FOR ATTEMPT TO EXPORT
GOODS IMPROPERLY
CONFISCATION AND PENALTY
14. SECTION 122 – ADJUDICATION
SECTION 124 – ISSUE OF SCN
SECTION 125: OPTION TO PAY FINE SECTION
SECTION 128 – APPEAL TO COMMISSIONER (A)
SECTION 135 : PROSECUTION
ADJUDICATION, APPEAL AND PROSECUTION
16. SEC.12 – CA’62 AUTHORISES
CUSTOMS OFFICERS TO LEVY AND
COLLECT THESE DUTIES
”DUTIES OF CUSTOMS SHALL BE LEVIED
AT SUCH RATES AS MAY BE SPECIFIED
UNDER THE CUSTOMS TARIFF ACT, 1975
OR ANY OTHER LAW FOR THE TIME BEING
IN FORCE, ON GOODS IMPORTED INTO, OR
EXPORTED FROM, INDIA”.
17. TYPES OF CUSTOMS DUTY - CHARGE AND LEVY
IN SIMPLE WORDS ‘DUTY’ / 'TAX' IS A COMMON
BURDEN FOR RAISING REVENUE AND UPON
COLLECTION BECOMES PART OF PUBLIC
REVENUE OF THE STATE.
A LEVY IS DEFINED AS A TEMPORARY, MEASURE
TO RAISE REVENUE AND PROVIDE FOR A
SOCIAL PURPOSE OR MITIGATE A CRISES
WHICH IS GENERALLY SUPPORTED AND
UNDERSTOOD BY SOCIETY..
19. ASSESSMENT
2(2) “assessment” means determination of the
dutiability of any goods and the amount of duty,
tax, cess or any other sum so
payable, if any, under this Act or under the
Customs Tariff Act, 1975 (hereinafter referred to
as the Customs Tariff Act) or under
any other law for the time being in force, with
reference to—
the tariff classification of such goods as
determined in accordance with the provisions of
the Customs Tariff Act;
20. ASSESSMENT - CONTD
the value of such goods as determined in
accordance with the provisions of this Act and
the Customs Tariff Act;
exemption or concession of duty, tax, cess or
any other sum, consequent upon any
notification issued therefor under this Act
or under the Customs Tariff Act or under any
other law for the time being in force;
21. ASSESSMENT - CONTD
the quantity, weight, volume, measurement or
other specifics where such duty, tax, cess or
any other sum is leviable on the basis of the
quantity, weight, volume, measurement or
other specifics of such goods;
the origin of such goods determined in
accordance with the provisions of the Customs
Tariff Act or the rules made thereunder, if the
amount of duty, tax, cess or any other sum is
affected by the origin of such goods;
22. ASSESSMENT - CONTD
any other specific factor which affects the duty,
tax, cess or any other sum payable on such
goods,
and includes provisional assessment, self-
assessment, re-assessment and any assessment
in which the duty assessed is nil;
