Introduction Highlights Economic Scenario Income Tax Ordinance
Sales Tax Act Central Excise Act Customs Act Self Assessment Scheme
Custom Act , 1969
Alternate Resolution Dispute
 
Section : 195-C
 
Comments :
The proposed amendments seeks to facilitate the Alternate Dispute Resolution (ADR) scheme.
 
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Definitions
Directorates Defined
Seizure of goods
Goods Dutiable
Rates of duty and taxes
Presumption that incidence of duty
Rounding off of duty, etc
Remit any fine, penalty charges
Power to deliver goods
Determination of Customs value
Abetment allowed on damages
Allowing denaturing or mutilation
Waive off recovery proceedings
Compounding of offence
Refund to be claimed within
Drawback of the export on goods
Arrival of conveyance
Responsibilities of person in charge
Declaration & assessment for home
Checking of goods declaration
Determination of liability
Goods not cleared or warehoused
Clearance for home consumption
Submission of post-dated cheque
Period for which goods warehoused
Re-assessment on alteration of duty
Encashment of post dated cheque
Frustrated cargo how dealt with
Punishment for Offence
Things seized how dealt with
Power of adjudication
Appeal to the appellate court
Alternate Resolution Dispute
Appeal to High Court
Examination of goods
Custom House agent to be licensed
To maintain account
Service of order or decision etc

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