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Bill - Highlights / Catch Notes

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Amendment of section 68 of Customs Act, 1962 - Clearance of ...

Bill

March 2, 2016

Amendment of section 68 of Customs Act, 1962 - Clearance of warehoused goods for home consumption - any warehoused goods may be cleared from the warehouse for home consumption if the import duty, interest, fine and penalties payable in respect of such goods have been paid;

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  1. Penalty under the provisions of Section 117 read with Section 72 of the Customs Act, 1962 - Non clearance of the goods from the warehouse within one year - penalty reduced - AT

  2. Amendment of section 72 of Customs Act, 1962 - Goods improperly removed from warehouse, etc - substitute the word “exportation” with the word “export” - some other...

  3. Amendment of section 71 of Customs Act, 1962 - Goods not to be taken out of warehouse except as provided by this Act - to substitute the word “re-exportation” with the...

  4. Amendment of section 65 of Customs Act, 1962 - Manufacture and other operations in relation to goods in a warehouse - to substitute certain words therein.

  5. Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

  6. Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers...

  7. Insertion of new section 73A of Customs Act, 1962 - Custody and removal of warehoused goods - to provide for the custody and removal of warehoused goods.

  8. Substitution of new section for section 64 of Customs Act, 1962 - Owner’s right to deal with warehoused goods - to make provisions for owner’s right to deal with warehoused goods.

  9. Amendment of section 73 of Customs Act, 1962 - Cancellation and return of warehousing bond - to insert the word “transferred or” after the words “exported or”.

  10. Amendment of section 69 of Customs Act, 1962 - Clearance of warehoused goods for exportation - to provide that warehoused goods may be exported to a place outside India...

 

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