Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs

Home Acts & Rules Customs Acts Customs Act, 1962 Chapter V = Levy of, and Exemption from, Customs Duties Chapters List This

Levy of, and Exemption from, Customs Duties - Customs Act, 1962

Chapter: V
Levy of, and Exemption from, Customs Duties
Section 12 : Dutiable goods
Section 13 : Duty on pilfered goods
Section 14 : Valuation of goods.
Section 15 : Date for determination of rate of duty and tariff valuation of imported goods
Section 16 : Date for determination of rate of duty and tariff valuation of export goods
Section 17 : Assessment of duty
Section 18 : Provisional assessment of duty
Section 19 : Determination of duty where goods consist of articles liable to different rates of duty
Section 20 : Re-importation of goods
Section 21 : Goods derelict, wreck, etc
Section 22 : Abatement of duty on damaged or deteriorated goods
Section 23 : Remission of duty on lost, destroyed or abandoned goods
Section 24 : Power to make rules for denaturing or mutilation of goods
Section 25 : Power to grant exemption from duty
Section 25A : Inward processing of goods
Section 25B : Outward processing of goods
Section 26 : Refund of export duty in certain cases
Section 26A : Refund of import duty in certain cases.
Section 27 : Claim for refund of duty.
Section 27A : Interest on delayed refunds
Section 28 : Recovery of duties not levied or short-levied or erroneously refunded
Section 28A : Power not to recover duties not levied or short-levied as a result of general practice.
Section 28AA : Interest on delayed payment of duty
Section 28AAA : Recovery of duties in certain cases
Section 28AB : Interest on delayed payment of duty in special cases [Omitted]
Section 28B : Duties collected from the buyer to be deposited with the Central Government
Section 28BA : Provisional attachment to protect revenue in certain cases
Section 28BB : Time limit for completion of certain actions
 

Quick Updates:Latest Updates