Procedure for sale of goods and application of sale proceeds [Section 150] : There are two situations when the customs authorities can sell the goods of the importer or the exporter. (1) […]
Custom Law - 3. page
Liability of principal and agent [Section 147]
Liability of principal and agent [Section 147] : Section 147 stipulates that anything required to be done by the owner/importer/exporter of any goods can be done by his agent [Sub-section 1]. […]
Appearance by authorised representative [Section 146A]
Appearance by authorised representative [Section 146A] : 1. Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings […]
Customs Brokers to be licensed [Section 146]
Customs Brokers to be licensed [Section 146] : All importers/exporters cannot be expected to have detailed working knowledge of the procedures for clearance of imported or export goods. Further, it may […]
Power to take samples [Section 144]
Power to take samples [Section 144] : This section provides the necessary power to the customs authorities to draw adequate samples of such goods in the presence of the owner of […]
Power to allow import or export on execution of bonds in certain cases [Section143]
Power to allow import or export on execution of bonds in certain cases [Section143] : If the importer or exporter is unable to fulfil the conditions for import/export, the Assistant or the […]
Liability under the Customs Act, 1962 to be first charge [Section 142A]
Liability under the Customs Act, 1962 to be first charge [Section 142A] : Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest […]
Recovery of sums due to Government [Section 142]
Recovery of sums due to Government [Section 142] : The recovery procedures of any sums due under this Act, is covered under this section. The need to recover sums due to […]
Conveyance and goods in a customs area subject to control of officers of customs [Section 141]
Conveyance and goods in a customs area subject to control of officers of customs [Section 141] : As per sub-section (1), all the conveyances and goods in a customs area shall […]
Powers of authority [Section 28L]
Powers of authority [Section 28L] : The Authority shall, for the purpose of exercising its powers regarding – discovery and inspection, – enforcing the attendance of any person and examining […]