Customs Preventive Manual PDF Form
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People also ask
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What is Rule 5 of customs Act?
(1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act. -
What is customs preventive?
The Preventive functions of the Customs Department are governed by the Customs Act, 1962 and Customs Preventive Manual. These functions are mainly carried out through Preventive Commissionerates which are exclusively meant for preventing the smuggling activities. -
What is Rule 17 of customs?
17. Assessment of duty. (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. -
What is Section 25 of customs?
The High Court ruled that under Section 25 of the Customs Act, the Central Government is empowered to exempt the whole or any part of the customs duty leviable on specified goods, through a Notification in the Official Gazette. -
What is Section 20 of customs?
SECTION 20. Re-importation of goods. — If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof. -
What is Section 23 of customs?
# 23 Remission of duty on lost, destroyed or abandoned goods [Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.] -
What is Section 24 of customs?
—The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes; and where any goods are so denatured or mutilated they shall be chargeable to ... -
What is Section 23 of the Custom Act?
# 23 Remission of duty on lost, destroyed or abandoned goods [Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.]
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