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BUDGETARY CHANGES IN CUSTOMS – PART II

Budget - By: - Mr. M. GOVINDARAJAN - Dated:- 3-2-2018 - Amendment to Section 30 Section 30 deals with the delivery of import manifest or import report. Clause 71 of the Bill proposes to amend to- include export goods in addition to imported goods as part of the information provided in the manifest; provide for prescribing the manner of delivery of manifest through regulations. Amendment to Section 41 Section 41 deals with the delivery of export manifest or export report. Clause 72(i) of the Bill .....

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ase of a vessel or aircraft, an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, the person in charge fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge shall be liable to pay penalty not exceeding ₹ 50,000/-. Amendm .....

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the manner of presentation of bill of entry; amend the proviso to sub-section (1) to insert a reference to Customs Automated System; and clarify the time limit for the prior presentation of bill of entry, by substituting the words, within thirty days of with the words, at any time not exceeding thirty days prior to in first proviso to sub-section (3); provide for such other documents, as may be prescribed in addition to invoice, by necessary insertion to that effect in sub­section (4); inse .....

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on to existing clearance by the proper officer. Amendment to section 50 Section 50 deals with the entry of goods for exportation. Section 50 is being amended by Clause 76 of the Bill so as to: (a) amend sub-section (1) to insert a reference to Customs Automated System and the manner of presentation of shipping bill or bill of export; (b) amend the proviso to sub-section (1) to insert a reference to Customs Automated System; Clause 76(ii) of the Bill provides for section of sub-section (3) after .....

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n. Clause 77 of the Bill proposes to amend section 51 so as to have a provision for clearance of goods by Customs Automated System in addition to existing clearance by the proper officer. Insertion of new Chapter VIIA Clause 78 of the Bill proposes to insert a new Chapter VIIA to deal with the payments through electronic cash ledger, containing section 51A. Section 51A(1) provides that every deposit made towards duty, interest, penalty, fee or any other sum payable by a person under the provisio .....

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or any other sum payable under the provisions of this Act or under the Customs Tariff Act, 1975 or under any other law for the time being in force or the rules and regulations made there under in such manner and subject to such conditions and within such time as may be prescribed. Section 51A(3) provides that the balance in the electronic cash ledger, after payment of duty, interest, penalty, fee or any other amount payable, may be refunded in such manner as may be prescribed. Section 51A (4) pr .....

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o as to empower the Board to make Regulations provide manner of presenting a bill of transshipment and declaration for transshipment. Amendment to section 60 Section 60 deals with permission for removal of goods for deposit in warehouse. Clause 80 of the Bill proposes to amend section 60 so as to have a provision for clearance of goods by Customs Automated System in addition to existing clearance by the proper officer. Amendment to section 68 Section 68 deals with clearance of warehoused goods f .....

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74 Section 74 deals with drawback allowable on re-export of duty paid goods. Clause 83 of the Bill proposes to amend section 74 so as to substitute the reference to section 82 with the reference to clause (a) of section 84, as section 82 stands omitted vide section 104 of Finance Act, 2017. Amendment to section 75 Section 75 deals with drawback on imported materials used in the manufacture of goods which are exported. Sub-section (1) of Section 75 is being amended by clause 84 of the Bill so as .....

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hrough the authorized courier. The extant provisions in the section relate to goods imported or exported by post only. Amendment to section 84 Section 84 is being amended by clause 87 of the Bill so as to empower the Board to make regulations in relation to goods imported or exported by courier. The extant provisions in the section relate to goods imported or exported by post only. Insertion of new Chapter XIIA The bill proposes to insert Chapter XII A dealing with Audit, containing section 99 A .....

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ly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing of imported goods or export goods or dutiable goods. Power to undertake controlled delivery Clause 89 of the Bill proposes to insert section 109A. The newly inserted section 109A provides that notwithstanding anything contained in this Act, the proper officer or any other officer authorized by him in this behalf, may undertake controlled delivery of any consignment of such goods in such manner as may be prescribe .....

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tension of time for return of seized goods, documents and things Section 110 deals with the seizure of goods, documents and things and also to return the same within the time stipulated. Clause 90 of the Bill proposes to amend the section 110 so as to- substitute the existing proviso to sub-section (2) to provide that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend the six months period by a period not exceeding six months and i .....

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22 so as to substitute the existing clauses (b) and (c) to empower the Board to fix monetary limits for adjudication of cases by officers below the rank of Joint Commissioner by way of notification. Issue of supplementary notice for confiscation Section 124 deals with the issue of show cause notice before confiscation of goods. Clause 92 of the Bill proposes to amend section 124 so as to insert a second proviso to provide for issuance of supplementary show cause notice under such circumstances a .....

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or restricted; insert sub-section (3) to provide that where redemption fine has not been paid within a period of one hundred and twenty days from the date of option given under sub-section (1), then such option shall become void, except in cases where any appeal against such order is pending; insert an explanation that for an order passed under sub-section (1) before the date on which the Finance Bill, 2018 receives the assent of the President, and no appeal against such order is pending, such o .....

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owing the principles of natural justice; or where no order or decision has been passed after re-assessment under section 17; or where an order of refund under section 27 has been issued crediting the amount to the Fund without recording any finding on the evidence produced by the applicant. Power to simplify or provide different procedure to facilitate trade Clause 95 of the Bill proposes to insert a new section 143AA which provides the power to simplify or provide different procedure etc., to f .....

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t; or reduce the transaction cost of clearance of importing or exporting goods; or maintain balance between customs control and facilitation of legitimate trade. Reciprocal arrangements for exchange of information Clause 96 of the Bill proposes to insert a new section 151B which gives powers to the Central Government to make reciprocal arrangement for exchange of information facilitating trade. Section 151B(1) provides that the Central Government may enter into an agreement or any other arrangem .....

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otification, direct that the provisions of this section shall apply to the contracting State with which reciprocal agreement or arrangements has been made, subject to such conditions, exceptions or qualifications as may be specified in that notification. Section 151B (3) provides that subject to the provisions of sub-section (2), the information received may also be used as evidence in investigations and proceedings under this Act. Section 151B (4) provides that where the Central Government has .....

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n or purported to have been done or taken, in pursuance to any agreement entered into or any other arrangement made by the Central Government prior to the date on which the Finance Bill, 2018 receives the assent of the President, shall be deemed to have been done or taken under the provisions of this section. Mode of service of notice, order etc., Clause 97 of the Bill proposes to substitute section 153, which deals with the service of order, decision etc., The newly substituted section 153 prov .....

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is issued or to his authorized representative, if any, at his last known place of business or residence; by sending it to the email address as provided by the person to whom it is issued, or to the email address available in the official correspondence of such person; by publishing it in a newspaper widely circulated in the locality in which the person to whom it is issued is last know to have resided or earned on business; or by affixing it in some conspicuous place at the last known place of .....

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