Indirect Taxes - Customs - FINANCE BILL, 2011

Chapter: IV - Part 1
Indirect Taxes - Customs
Clause 35	:	Amendment of section 2. Clause 35 of the Bill seeks to amend section 2 of the Customs Act relating to definitions. Clause (2) of the said section de....
Clause 36	:	Amendment of section 3. Clause 36 of the Bill seeks to amend section 3 of the Customs Act so as to omit the reference to the Deputy Commissioner in ....
Clause 37	:	Substitution of new section for section 17- Assessment of duty Clause 37 of the Bill seeks to substitute a new section for section17 of the Customs Act relating to assessment of duty to m....
Clause 38	:	Amendment of section 18. Clause 38 of the Bill seeks to amend section 18 of the Customs Act relating to provisional assessment of duty. In case an im....
Clause 39	:	Amendment of section 19. Clause 39 of the Bill seeks to amend section 19 of the Customs Act relating to determination of duty where goods consist of ....
Clause 40	:	Amendment of section 27. Clause 40 of the Bill seeks to substitute sub-section (1) of section27 of the Customs Act relating to claim for refund of du....
Clause 41	:	Substitution of new section for section 28- Recovery of duties not levied or short-levied or erroneously refunded. Clause 41 of the Bill seeks to substitute a new section for section28 of the Customs Act relating to recovery of duties not ....
Clause 42	:	Substitution of new section for sections 28AA and 28AB- Interest on delayed payment of duty. Clause 42 of the Bill seeks to substitute a new section 28AA for sections 28AA and 28AB of the Customs Act relating to inter....
Clause 43	:	Amendment of section 46. Clause 43 of the Bill seeks to amend section 46 of the Customs Act relating to entry of goods on importation so as to provid....
Clause 44	:	Amendment of section 50. Clause 44 of the Bill seeks to amend section 50 of the Customs Act relating to entry of goods for exportation so as to provi....
Clause 45	:	Amendment of section 75. Clause 45 of the Bill seeks to amend section 75 of the Customs Act so as to empower the Central Government to provide for th....
Clause 46	:	Amendment of section 110A. Clause 46 of the Bill seeks to amend section 110A of the Customs Act relating to provisional release of goods, documents and....
Clause 47	:	Amendment of section 124. Clause 47 of the Bill seeks to amend section 124 of the Customs Act relating to issue of show cause notice before confiscati....
Clause 48	:	Insertion of new section 131BA- Appeal not to be filed in certain cases. Clause 48 of the Bill seeks to insert a new section 131D in the Customs Act relating to filing of appeal by Commissioner of ....
Clause 49	:	Insertion of new section 142A- Liability under Act to be first charge. Clause 49 of the Bill seeks to insert a new section 142A relating to liability under Act to be first charge so as to provide....
Clause 50	:	Amendment of section 150. Clause 50 of the Bill seeks to amend section 150 of the Customs Act relating to procedure for sale of goods and application ....
Clause 51	:	Amendment of section 151A. Clause 51 of the Bill seeks to amend section 151A of the Customs Act relating to instructions to officers of customs so as t....
Clause 52	:	Amendment of section 157. Clause 52 of the Bill seeks to amend section 157 of the Customs Act relating to general power to make regulations by inserti....
Clause 53	:	Amendment of notifications issued under section 25 of Customs Act. Clause 53 of the Bill seeks to amend certain notifications issued under sub-section (1) of section 25 of the Customs Act, 19....
Clause 54	:	Special provisions exempting duty of customs on certain imports of fresh garlic. Clause 54 of the Bill seeks to make special provision for exempting fresh garlic imported by the National Consumer Co-operat....
Clause 55	:	Amendment of section 3. Clause 55 of the Bill seeks to amend section 3 of the Customs Tariff Act so as to substitute with effect from 1st March, 201....
Clause 56	:	Amendment of section 9AA. Clause 56 of the Bill seeks to amend section 9AA of the Customs Tariff Act so as to confer power upon the Central Government....
Clause 57	:	Amendment of First Schedule and Second Schedule. Clause 57 of the Bill seeks to amend the First Schedule and the Second Schedule to the Customs Tariff Act. Item (i) of sub-c....
Clause 58	:	Special provisions to impose final safeguard duty on Caustic Soda Lye during certain period. Clause 58 of the Bill seeks to make special provision for imposing safeguard duty on caustic soda lye retrospectively for th....