Custom Law - 4. page

Advance ruling to be void in certain circumstances [Section 28K] : Where the Authority finds, on a representation made to it by the Principal Commissioner/Commissioner of Customs or otherwise, that an advance […]

Applicability of Advance Ruling [Section 28J] : (1) The advance ruling pronounced by the Authority under section 28-I shall be binding only – (a) on the applicant who had sought […]

Procedure on receipt of application [Section 28-I] : The following procedure is to be followed by the Advance Ruling Authority on receipt of an application for Advance Ruling. 1. Calling for […]

Application for Advance Ruling [Section 28H] : The procedure involved in making an application for advance ruling is as follows: (1) An applicant desirous of obtaining an advance ruling under […]

Authority for Advance Ruling (Central Excise, Customs and Service Tax) [Section 28F] : Sub-section (1) empowers the Central Government to constitute an Authority for giving advance rulings to be called “the Authority […]

Definitions [Section 28E] : (a) “Activity” means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case […]

Customs (Settlement of Cases) Rules, 2007 : In exercise of the powers conferred by Section 156 of the Customs Act, the Central Government has notified Customs (Settlement of Cases) Rules, 2007.

Applications of certain provisions of Central Excise Act [Section 127N] : The provisions of Chapter V of the Central Excise Act, 1944 in so far as it is not inconsistent with the […]

Proceedings before Settlement Commission to be judicial proceedings [Section 127M] : Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of […]

Bar on subsequent application for settlement in certain cases [Section 127L] : As per section 127L, a person shall not be entitled to apply for settlement under section 127B in relation to […]