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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE (No. 2) BILL, 2019 Chapters List Customs This

Clause 72 - Amendment of section 104. - FINANCE (No. 2) BILL, 2019

FINANCE (No. 2) BILL, 2019
Customs
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Amendment of section 104.

72. In section 104 of the Customs Act, ––

(i) in sub-section (1), the words “in India or within the Indian customs waters” shall be omitted;

(ii) in sub-section (4),––

(A) in clause (b), for the word “rupees,”, the words “rupees; or” shall be substituted;

(B) after clause (b), the following clauses shall be inserted, namely:-

“(c) fraudulently availing of or attempting to avail drawback or any exemption from duty provided under this Act, where the amount of drawback or exemption from duty exceeds fifty lakh rupees; or

(d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992, and such instrument is utilised under this Act, where duty relatable to such utilisation of instrument exceeds fifty lakh rupees,”;

(iii) in sub-section (6),––

(A) in clause (d), for the word “rupees,”, the words “rupees; or” shall be substituted;

(B) after clause (d), the following clause shall be inserted, namely:-

“(e) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992,( 22 of 1992.) and such instrument is utilised under this Act, where duty relatable to such utilisation of instrument exceeds fifty lakh rupees,”;

(iv) after sub-section (7), the following Explanation shall be inserted, namely:––

Explanation.––For the purposes of this section, the expression “instrument” shall have the same meaning as assigned to it in Explanation 1 to section 28AAA.’.

 



 

Notes on Clauses:

Clause 72 of the Bill seeks to amend sub-sections (1), (4) and (6) of section 104 of the Customs Act.

The amendment to sub-section (1) seeks to empower an officer of customs to arrest a person who has committed an offence outside India or Indian Customs waters.

The amendment to sub-section (4) seeks to insert two new clauses (c) and (d) therein, to provide for certain offences which shall be cognizable.

The amendment to sub-section (6) seeks to insert a new clause (e) therein, to provide for an offence which shall be non-bailable.

It is also proposed to insert an Explanation to define the term “instrument”.

 
 
 
 

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