CHAPTER IV
INDIRECT TAXES
Customs
72. In the Customs Act, 1962 (hereinafter referred to as the Customs Act), or in any other law for the
time being in force, the reference to any authority specified in column (1) of the Table below shall be
substituted by reference to the authority or authorities specified in the corresponding entry in column
(2) of the said Table and such consequential changes as the rules of grammar may require shall also
be made:—
TABLE
Sl. No.
(1)
(2)
1.
Chief Commissioner of Customs
Principal Chief Commissioner of Customs
or
Chief Commissioner of
Customs
2.
Commissioner of Customs
Principal Commissioner of Customs or
Commissioner of Customs.
73. In the Customs Act, in section 3, for clauses (a), (b), (c), (cc), (d), (e) and (f), the following
clauses shall be substituted, namely:—
“(a) Principal Chief Commissioners of Customs;
(b) Chief Commissioners of Customs;
(c) Principal Commissioners of Customs;
(d) Commissioners of Customs;
(e) Commissioners of Customs (Appeals);
(f) Joint Commissioners of Customs;
(g) Deputy Commissioners of Customs;
(h) Assistant Commissioners of Customs;
(i) such other class of officers of customs as may be appointed for the purposes of this Act.”.
74. In the Customs Act, in section 15, in sub-section (1), in the proviso, after the words “the aircraft”,
the words “or the vehicle” shall be inserted.
75. In the Customs Act, in section 25, after sub-section (6), the following sub-sections shall be
inserted, namely:—
“(7) The mineral oils (including petroleum and natural gas) extracted or produced in the continental
shelf of India or exclusive economic zone of India as referred to in section 6 and section 7, respectively,
of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones
Act, 1976, and imported prior to the 7th day of February, 2002 shall be deemed to be and shall
always be deemed to have been exempted from the whole of the duties of customs leviable on such
mineral oils and accordingly, notwithstanding anything contained in any judgment, decree or order
of any court, tribunal or other authority, no suit or other proceedings in respect of such mineral oils
shall be maintained or continued in any court, tribunal or other authority.
(8) Notwithstanding the exemption provided under sub-section (7), no refund of duties of customs
paid in respect of the mineral oils specified therein shall be made.”.
76. In the Customs Act, in section 46, in sub-section (3),—
(i) the first proviso shall be omitted;
(ii) for the second proviso, the following proviso shall be substituted, namely:—
“Provided that a bill of entry may be presented even before the delivery of such manifest or
report, if the vessel or the aircraft or the vehicle by which the goods have been shipped for
importation into India is expected to arrive within thirty days from the date of such presentation.”.
77. In the Customs Act, in section 127A, in clause (f), for the words “Customs and Central Excise
Settlement Commission”, the words “Customs, Central Excise and Service Tax Settlement Commission”
shall be substituted.
78. In the Customs Act, in section 127B,—
(i) in sub-section (1), in the first proviso, for clause (a), the following clause shall be substituted,
namely:—
“(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a
baggage declaration, or a label or declaration accompanying the goods imported or exported
through post or courier, as the case may be, and in relation to such document or documents, a
show cause notice has been issued to him by the proper officer;”;
(ii) in clause (c), for the word, figures and letters “section 28AB”, the word, figures and letters
“section 28AA” shall be substituted;
(iii) sub-section (2) shall be omitted.
79. In the Customs Act, in section 127L, in sub-section (1), in clause (i), the following Explanation
shall be inserted, namely:—
“Explanation.— In this clause, the concealment of particulars of duty liability relates to any such
concealment made from the officer of customs.”.
80. In the Customs Act, in section 129A,—
(i) in sub-section (1), in the second proviso, for the words “fifty thousand rupees”, the words “two
lakh rupees” shall be substituted;
(ii) in sub-section (1B), in clause (i), for the words “by notification in the Official Gazette”, the
words “by order” shall be substituted.
81. In the Customs Act, in section 129B, in sub-section (2A), the first, second and third proviso shall
be omitted.
82. In the Customs Act, in section 129D, in sub-section (3), the following proviso shall be inserted,
namely:—
“Provided that the Board may, on sufficient cause being shown, extend the said period by another
thirty days.”.
83. In the Customs Act, for section 129E, the following section shall substituted, namely:—
“129E. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any
appeal,—
(i) under sub-section (1) of section 128, unless the appellant has deposited seven and a half
per cent. of the duty demanded or penalty imposed or both, in pursuance of a decision or an
order passed by an officer of customs lower in rank than the Commissioner of Customs;
(ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A,
unless the appellant has deposited seven and a half per cent. of the duty demanded or penalty
imposed or both, in pursuance of the decision or order appealed against;
(iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129A,
unless the appellant has deposited ten per cent. of the duty demanded or penalty imposed or
both, in pursuance of the decision or order appealed against:
Provided that the amount required to be deposited under this section shall not exceed rupees
ten crores:
Provided further that the provisions of this section shall not apply to the stay applications and
appeals pending before any appellate authority prior to the commencement of the Finance (No. 2)
Act, 2014.’’.
84. In the Customs Act, in section 131BA, in sub-section (4), for the words “The Appellate Tribunal
or court”, the words and brackets “The Commissioner (Appeals) or the Appellate Tribunal or the court”
shall be substituted.
85. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue)
number G.S.R. 185 (E), dated the 17th March, 2012, issued under sub-section (1) of section 25 of the
Customs Act, as specified in column (1) of the Second Schedule, shall stand amended and shall be
deemed to have been amended, retrospectively, in the manner specified in column (2) of that Schedule,
on and from and up to the corresponding date specified in column (3) of the said Schedule.
(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to
have the power to amend the notification with retrospective effect as if the Central Government had
the power to amend the said notification under sub-section (1) of section 25 of the Customs Act
retrospectively, at all material times.
(3) The refund shall be made of all such duty of customs which has been collected but which would
not have been so collected, had the notification referred to in sub-section (1) been in force at all
material times, subject to the provision of section 27 of the Customs Act.
(4) Notwithstanding anything contained in section 27 of the Customs Act, an application for the
claim of refund of duty of customs under sub-section (3) shall be made within the period of six months
from the date on which the Finance (No. 2) Bill, 2014 receives the assent of the President.
(5) No act or omission on the part of any person shall be punishable as an offence which would not
have been so punishable had the notification referred to in sub-section (1) not been amended
retrospectively.
Explanation.— For the purposes of sub-section (1), the “corresponding date”, in relation to tariff
items specified against S.No.141, means the 8th February, 2013 to 10th July, 2014 (both days inclusive).
Customs Tariff
86. In the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act), in section 8B,
in sub-section (2A),—
(a) for the portion beginning with the words “unless specifically made applicable” and ending with
the words “in a special economic zone”, the following shall be substituted, namely:—
“shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a
unit in a special economic zone unless,—
(i) specifically made applicable in such notifications or such impositions, as the case may
be; or
(ii) the article imported is either cleared as such into the domestic tariff area or used in the
manufacture of any goods that are cleared into the domestic tariff area and in such cases
safeguard duty shall be levied on that portion of the article so cleared or so used as was
leviable when it was imported into India.”;
(b) in the Explanation, the words “free trade zone” shall be omitted.
87. In the Customs Tariff Act, the First Schedule shall be amended in the manner specified in the
Third Schedule.