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Home Acts & Rules Customs Acts Customs Act, 1962 Chapter V = Levy of, and Exemption from, Customs Duties Chapters List This

Levy of, and Exemption from, Customs Duties - Customs Act, 1962

Chapter: V
Levy of, and Exemption from, Customs Duties
Section 12	:	Dutiable goods
Section 13	:	Duty on pilfered goods
Section 14	:	Valuation of goods.
Section 15	:	Date for determination of rate of duty and tariff valuation of imported goods
Section 16	:	Date for determination of rate of duty and tariff valuation of export goods
Section 17	:	Assessment of duty
Section 18	:	Provisional assessment of duty
Section 19	:	Determination of duty where goods consist of articles liable to different rates of duty
Section 20	:	Re-importation of goods
Section 21	:	Goods derelict, wreck, etc
Section 22	:	Abatement of duty on damaged or deteriorated goods
Section 23	:	Remission of duty on lost, destroyed or abandoned goods
Section 24	:	Power to make rules for denaturing or mutilation of goods
Section 25	:	Power to grant exemption from duty
Section 25A	:	Inward processing of goods
Section 25B	:	Outward processing of goods
Section 26	:	Refund of export duty in certain cases
Section 26A	:	Refund of import duty in certain cases.
Section 27	:	Claim for refund of duty.
Section 27A	:	Interest on delayed refunds
Section 28	:	Recovery of duties not levied or short-levied or erroneously refunded
Section 28A	:	Power not to recover duties not levied or short-levied as a result of general practice.
Section 28AA	:	Interest on delayed payment of duty
Section 28AAA	:	Recovery of duties in certain cases
Section 28AB	:	Interest on delayed payment of duty in special cases [Omitted]
Section 28B	:	Duties collected from the buyer to be deposited with the Central Government
Section 28BA	:	Provisional attachment to protect revenue in certain cases
Section 28BB	:	Time limit for completion of certain actions

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