CUSTOMS ACT, 1962- cs professional tax law notes

Posted on 29-10-2015        By ADMIN

CUSTOMS ACT, 1962- cs professional tax law notes cs free notes - download free cs notes CHAPTER-I PRELIMINARY 1. Short title, extent and commencement (1) This Act may be called the Customs Act, 1962. 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint. 2. Definitions In this Act, unless the context otherwise requires- 3[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal; (1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (1B) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129;] (2) "assessment" includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil; (3) "baggage" includes unaccompanied baggage but does not include motor vehicles; (4) "bill of entry" means a bill of entry referred to in section 46; (5) "bill of export" means a bill of export referred to in section 50; (6) "Board" means the 4[Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)];

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