Customs - Finance Bill, 2018

Chapter: IV

INDIRECT TAXES

Customs
Clause 54	:	Substitution of references to certain expressions by certain other expressions Clause 54 of the Bill seeks to amend the Customs Act with a view to substitute reference to the expression import manifest w....
Clause 55	:	Amendment of section 1. Clause 55 of the Bill seeks to amend section 1 of the Customs Act so as to expand the scope of the said Act and make it appl....
Clause 56	:	Amendment of section 2. Clause 56 of the Bill seeks to amend section 2 of the Customs Act relating to definitions so as to define certain expression....
Clause 57	:	Amendment of section 11 Clause 57 of the Bill seeks to amend section 11 of the Customs Act so as to insert a new sub-section ( 3 ) therein, with eff....
Clause 58	:	Amendment of Amendment of section 17. Clause 58 of the Bill seeks to amend section 17 of the Customs Act so as to broaden the scope of verification by the proper ....
Clause 59	:	Amendment of section 18. Clause 59 of the Bill seeks to amend section 18 of the Customs Act relating to provisional assessment of duty. It is propose....
Clause 60	:	Insertion of new sections 25A and 25B-Inward processing of goods-Outward processing of goods. Clause 60 of the Bill seeks to insert new sections 25A and 25B in the Customs Act. The proposed new section 25A empowers the....
Clause 61	:	Amendment of section 28. Clause 61 of the Bill seeks to amend section 28 of the Customs Act so as to insert a proviso in clause ( a ) of sub-section ....
Clause 62	:	Amendment of section 28E. Clause 62 of the Bill seeks to amend section 28E of the Customs Act to align the definition of the term applicant in the adv....
Clause 63	:	Insertion of new section 28EA-Customs Authority for Advance Rulings. Clause 63 of the Bill seeks to insert a new section 28EA in the Customs Act for appointment of the Customs Authority for Adv....
Clause 64	:	Amendment of section 28F Clause 64 of the Bill seeks to amend sub-section ( 1 ) of section 28F of the Customs Act so as to substitute the words Appel....
Clause 65	:	Amendment of section 28H. Clause 65 of the Bill seeks to amend sub-section ( 2 ) of section 28H of the Customs Act to empower the Central Government t....
Clause 66	:	Amendment of section 28-I. Clause 66 of the Bill seeks to amend sub-section ( 6 ) of section 28-I of the Customs Act to reduce the time limit from six ....
Clause 67	:	Amendment of section 28K. Clause 67 of the Bill seeks to amend sub-section ( 1 ) of section 28K of the Customs Act so as to omit the brackets and word....
Clause 68	:	Insertion of new section 28KA-Appeal. Clause 68 of the Bill seeks to insert a new section 28KA in the Customs Act to provide for appeal to the Appellate Authority....
Clause 69	:	Amendment of section 28L Clause 69 of the Bill seeks to amend section 28L of the Customs Act to insert the words Appellate Authority therein, so as t....
Clause 70	:	Substitution of new section for section 28M-Procedure for Authority and Appellate Authority. Clause 70 of the Bill seeks to substitute the existing section 28M of the Customs Act with a new section so as to provide th....
Clause 71	:	Amendment of section 30. Clause 71 of the Bill seeks to amend section 30 of the Customs Act so as to include export goods in addition to imported goo....
Clause 72	:	Amendment of section 41. Clause 72 of the Bill seeks to amend section 41 of the Customs Act so as to include imported goods in addition to export goo....
Clause 73	:	Amendment of section 45. Clause 73 of the Bill seeks to make consequential amendments in section 45 in view of the amendments in sections 47, 51 and ....
Clause 74	:	Amendment of section 46. Clause 74 of the Bill seeks to amend section 46 of the Customs Act so as to insert a reference to customs automated system i....
Clause 75	:	Amendment of section 47. Clause 75 of the Bill seeks to amend section 47 of the Customs Act so as to insert a proviso therein, to provide for customs....
Clause 76	:	Amendment of section 50. Clause 76 of the Bill seeks to amend section 50 of the Customs Act so as to insert a reference to customs automated system i....
Clause 77	:	Amendment of section 51. Clause 77 of the Bill seeks to amend section 51 of the Customs Act so as to insert a proviso therein, to provide for customs....
Clause 78	:	Insertion of new Chapter VIIA-Payment of duty, interest, penalty, etc Clause 78 of the Bill seeks to introduce a new Chapter VIIA in the Customs Act relating to payment through electronic cash l....
Clause 79	:	Amendment of section 54 Clause 79 of the Bill seeks to amend section 54 of the Customs Act so as to provide by regulations the manner of presenting ....
Clause 80	:	Amendment of section 60. Clause 80 of the Bill seeks to amend section 60 of the Customs Act so as to insert a proviso therein, to provide for customs....
Clause 81	:	Amendment of section 68. Clause 81 of the Bill seeks to amend section 68 of the Customs Act so as to insert a proviso therein, to provide for customs....
Clause 82	:	Amendment of section 69. Clause 82 of the Bill seeks to amend section 69 of the Customs Act so as to insert a proviso therein, to provide for customs....
Clause 83	:	Amendment of section 74. Clause 83 of the Bill seeks to amend section 74 of the Customs Act to omit the reference to section 82 therein, which had be....
Clause 84	:	Amendment of section 75. Clause 84 of the Bill seeks to amend section 75 of the Customs Act to omit reference to section 82 , which had been omitted ....
Clause 85	:	Amendment of Chapter heading. Clause 85 of the Bill seeks to amend Chapter heading of Chapter XI so as to include reference to courier . ....
Clause 86	:	Amendment of section 83. Clause 86 of the Bill seeks to amend section 83 of the Customs Act to include reference to goods imported or exported by cou....
Clause 87	:	Amendment of section 84 Clause 87 of the Bill seeks to amend section 84 of the Customs Act to include reference to import or export of goods by cour....
Clause 88	:	Insertion of new Chapter XIIA- Audit. Clause 88 of the Bill seeks to insert a new Chapter XIIA in the Customs Act relating to audit. The proposed new section 99A ....
Clause 89	:	Insertion of new section 109A-Power to undertake controlled delivery. Clause 89 of the Bill seeks to insert a new section 109A in the Customs Act relating to controlled delivery. It seeks to aut....
Clause 90	:	Amendment of section 110. Clause 90 of the Bill seeks to amend section 110 of the Customs Act so as to give power to extend the period for issuing sho....
Clause 91	:	Amendment of section 122. Clause 91 of the Bill seeks to substitute clauses ( b ) and ( c ) of section 122 of the Customs Act with a new clause ( b ) ....
Clause 92	:	Amendment of section 124. Clause 92 of the Bill seeks to amend section 124 of the Customs Act to insert a proviso therein, to provide for issuing a su....
Clause 93	:	Amendment of section 125. Clause 93 of the Bill seeks to amend section 125 of the Customs Act by inserting a proviso in sub-section ( 1 ) thereof, so ....
Clause 94	:	Amendment of section 128A. Clause 94 of the Bill seeks to amend sub-section ( 3 ) of section 128A of the Customs Act, to empower the Commissioner (Appe....
Clause 95	:	Insertion of new section 143AA-Power to simplify or provide different procedure, etc., to facilitate trade. Clause 95 of the Bill seeks to insert a new section 143AA in the Customs Act so as to empower the Board to take measures and....
Clause 96	:	Insertion of new section 151B-Reciprocal arrangement for exchange of information facilitating trade. Clause 96 of the Bill seeks to introduce a new section 151B in the Customs Act relating to reciprocal arrangement for exchan....
Clause 97	:	Substitution of new section for section 153-Modes for service of notice, order, etc. Clause 97 of the Bill seeks to substitute a new section for section 153 of the Customs Act so as to include speed post, cour....
Clause 98	:	Amendment of section 157 Clause 98 of the Bill seeks to amend section 157 of the Customs Act so as to empower the Board, inter alia , to make regulat....
Clause 99	:	Amendment of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act, retrospectively. Clause 99 of the Bill seeks to give retrospective effect to the notification number G.S.R. 850( E ), dated the 8th July, 201....