56% Off
View Sample

The Customs Act 1962

₹108.00 ₹120.00 ₹240.00 56% Off
1875 Views

Buy Ebook Buy Combo
Select your Combo
Bare Acts
₹1,999.00 ₹89.10
Add to Wish List

3 Offers Available

Get Rs.50 Instant Cashback on the purchase of Rs.400 or aboveSAVE10, Already Applied
More Offers
Less Offers

Product Specifications

Publisher Faculty Notes
Author: Panel Of Experts
Number of Pages 84
Available
Available in all digital devices
  • About the book

About this eBook

CHAPTER I PRELIMINARY SECTION 1.
Short title, extent and commencement. 1 This Act may be called the Customs Act, 1962.
2
It extends to the whole of India.
3
It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
SECTION 2. 1
Definitions. In this Act, unless the context otherwise requires.
adjudicating authority means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner Appeals or Appellate Tribunal
1A
aircraft has the same meaning as in the Aircraft Act, 1934 22 of 1934
1B
Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129
2
assessment includes provisional assessment, self-assessment, re-assessment and any order of assessment in which the duty assessed is nil
3
baggage includes unaccompanied baggage but does not include motor vehicles
4
bill of entry means a bill of entry referred to in section 46
5
bill of export means a bill of export referred to in section 50
6
Board means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act,

Related Books (12)