Notes-02 - Notes on clauses-Customs - Finance Bill, 2017

Customs Clause 88 of the Bill seeks to amend section 2 of the Customs Act. It is proposed to amend clauses (13), (16), (20) and (26) and to insert new clauses (3A), (20A), (28A) and (30B) therein. Clause 89 of the Bill seeks to amend section 7 of the Customs Act so as to insert new clauses (e) and (f) in subsection (1) to provide for appointment of foreign post offices and international courier terminals. Clause 90 of the Bill seeks to amend section 17 of the Customs Act so as to substitute sub-section (3) thereof to simplify the production of document or information by the importer or exporter or any other person for verification of self-assessment under sub-section (2) of the said section. Clause 91 of the Bill seeks to amend section 27 of the Customs Act so as to insert a new clause (g) therein to exclude certain category of refunds from the scope of unjust enrichment. Clause 92 of the Bill seeks to amend section 28E of the Customs Act, so as to substitute the definition of Authority in clause (e) of the said section. Clause 93 of the Bill seeks to substitute section 28F of the Customs Act so as to provide that the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act shall be the Authority for giving advance rulings for the purposes of the Customs Act. It further seeks to provide that the Member of the Indian Revenue Service (Customs and Central Excise), who is qualified to be a Member of the Board, shall be the revenue Member of the Authority for the purposes of the Customs Act. It also seeks to provide for transferring the applications pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) to the Authority constituted under section 245-O of the Income-tax Act from the stage at which such application or proceeding stood as on the date on which the Finance Bill, 2017 receives the assent of the President. Clause 94 of the Bill seeks to omit section 28G of the Customs Act. Clause 95 of the Bill seeks to amend section 28H of the Customs Act so as to enhance the application fee to rupees ten thousand. Clause 96 of the Bill seeks to amend section 28-I of the Customs Act so as to extend the time-limit to six months for the Authority to pronounce its rulings. Clause 97 of the Bill seeks to insert a new section 30A in the Customs Act so as to make it obligatory on the personin- charge of a conveyance that enters India from any place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, to deliver to the proper officer the passenger and crew arrival manifest before arrival in the case of an aircraft or a vessel and upon arrival in the case of a vehicle; and passenger name record information of arriving passengers in such form, containing such particulars, in such manner and within such time as may be prescribed. It is proposed to impose such penalty not exceeding fifty thousand rupees as may be prescribed, in case of delay in delivering the information. Clause 98 of the Bill seeks to insert a new section 41A in the Customs Act so as to make it obligatory on the personin- charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, to deliver to the proper officer the passenger and crew departure manifest and passenger name record information of departing passengers before the departure of the conveyance in such form, containing such particulars, in such manner and within such time as may be prescribed. It is also proposed to impose a penalty not exceeding fifty thousand rupees as may be prescribed in case of delay in delivering the information. Clause 99 of the Bill seeks to amend section 46 of the Customs Act so as to provide that the bill of entry for imported goods shall be presented before the end of the next day following the day on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing and that in the case of default, he shall pay such charge for late presentation as may be prescribed. Clause 100 of the Bill seeks to amend section 47 of the Customs Act so as to provide the manner of payment of interest in the case of self-assessed bills of entry or, as the case may be, assessed, reassessed or provisionally assessed bills of entry. Clause 101 of the Bill seeks to substitute section 49 of the Customs Act so as to provide for storage of imported goods in a public warehouse pending removal. Clause 102 of the Bill seeks to substitute clause (a) of sub-section (1) of section 69 of the Customs Act so as to substitute the reference of section 82 therein to section 84. Clause 103 of the Bill seeks to omit section 82 of the Customs Act. Clause 104 of the Bill seeks to substitute clause (a) of section 84 of the Customs Act so as to provide for the form and manner in which an entry may be made in respect of goods imported or to be exported by post. Clause 105 of the Bill seeks to amend section 127B of the Customs Act so as to insert a new sub-section (5) therein to enable any person, other than applicant referred to in subsection (1), to make an application to the Settlement Commission. Clause 106 of the Bill seeks to amend sub-section (3) of section 127C of the Customs Act, so as to substitute certain words therein. It further seeks to insert a new sub-section (5A) therein to enable the Settlement Commission to amend the order passed by it under sub-section (5) to rectify any error apparent on the face of record. Clause 107 of the Bill seeks to amend section 157 of the Customs Act so as to empower the Board to make regulations for prescribing the form, particulars, manner and time of providing the passenger and crew manifest for arrival and departure and passenger name record information and penalty in the case of delay in delivering the information.