Introduction Highlights Economic Scenario Income Tax Ordinance Micro Finance
Sales Tax Act Central Excise Act Customs Act Self Assessment Scheme Other Laws
Custom Act , 1969
Various redundant citations
 
Section : 72-A
 
Comments :
The insertion of this new section seeks to prescribe the responsibilities of person incharge or master of a conveyance, agent and owner of the conveyance.
 
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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
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