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Custom Act , 1969
Cognizance of Offences by Special Judges
 
Section : 185A
 
Comments :

Under the existing provisions of the law a Special Judge can take cognizance of the offence on the report by an officer-in-charge of a police-station in addition to report by an officer of customs or by any other officer especially authorized in this behalf by the Federal Government.

Now it is proposed to omit reference to the report by an officer-in-charge of a police-station.
 
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1
Preamble & Definitions
2
Goods dutibale
3
Levy of Fee and Service Charges
4
Minimal Duties Not To Be Demanded
5
Power to Defer Collection of Customs-Duty
6
Temporary Export of Imported Plant and Machinery
7
Power to Determine Value of Goods
8
Value Determined Not To Be Challenged
9
Provisional Determination of Liability
10
Power of Adjudication
11
Cognizance of Offences by Special Judges
12
Appeal to Special Appellate Court
13
Procedure in Appeal
14
Appellate Tribunal
15
Appeals to the Appellate Tribunal
16
Orders of Appellate Tribunal
17
Procedure of Appellate Tribunal
18
Alternative Dispute Resolution
19
Reference to High Court
20
Recovery of Government Dues
21
Power to Authorize Expenditure
22
Customs-House Agents to be Licensed
23
Maintenance of Record
24
Transition to Federal Board of Revenue
25
Special Surcharge
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