TMI BlogNotes on clauses - CustomsX X X X Extracts X X X X X X X X Extracts X X X X ..... less than rupees one hundred. Clause 57 proposes to amend section 28BA to include notices issued under sub-section (4) of section 28, in addition to notices issued under sub-section (1) of section 28 for recovery of duties. Clause 58 of the Bill seeks to substitute clause (a) of section 28E of the Customs Act, for the purpose of expanding the scope of activity of import or export so as to include any new business of import or export by an existing importer or exporter in order to enable such importer or exporter to seek advance ruling before the Authority for Advance Rulings. Clause 59 proposes to amend section 29 to empower Board to allow landing of aircrafts and vessels at any place other than customs airports or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitute sub-section (6) of section 104 of the Customs Act with new sub-sections (6) and (7) so as to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence under section 135 and relating to evasion or attempted evasion of duty exceeding fifty lakh rupees, or prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (i) of subsection (1) of section 135, or import or export of any goods which have not been declared in accordance with the provisions of the Act and the market price of which exceeds one crore rupees, or fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under the Act, if the amount of drawback or exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Government. It provides that in case of dues of customs, the proper officer may require any person (third party) from whom the amount is due or may become due to the defaulter, to pay to the Central Government so much of the amount as is sufficient to pay the amount due. Clause 70 seeks to omit section 143A since the same has become redundant as the export promotion schemes have undergone a complete change. Clause 71 seeks to amend section 144 to provide that there shall be no liability of duty on any goods consumed as samples during testing or examination. Clause 72 seeks to subsitute section 146 with new section 146 so as to substitute the words customs house agents with the words customs brokers consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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