Tax Commentary - Riaz Ahmad, Saqib, Gohar & Company

Custom Act , 1969
Checking of goods declaration

Section : 32-B

Comments :

The insertion of this new section seeks to compound the offence if a person pays the amount of duty or tax due alongwith penalty as is determined under the provisions of this Act.

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	Definitions Goods Dutiable Power to defer customs-duty Determine the customs value Obligation to produce documents Conducting the audit Access for the purpose of audit Abatement on damaged goods Denaturing or mutilation of goods Restriction on amendment of bill Redundant citations omitted Goods not to be loaded or unloaded Assessment for home consumption Checking of goods declaration Power to allow import or export Procedure in case of goods Clearance for home consumption Various redundant citations Electronic exchange of information Punishment for offences Power of adjudication Powers of Board to pass orders Alternate Dispute Resolution Reference to High Court Procedure for sale of goods Levy of surcharge Maintenance of record Access to the premises by Customs