Recovery of duties: new rules hold original instrument holders liable where trade scrips obtained by collusion are utilised. The Bill broadens customs definitions and handling locations, creates a mechanism to recover duties from original instrument holders where trade instruments were obtained by collusion or misstatement and utilised by others, and extends provisional attachment powers to those recoveries; it enables electronic duty payment mandates for specified importer classes. It restructures criminal procedure for customs offences by distinguishing bailable/non cognizable summary offences from cognizable serious offences with enhanced bail safeguards involving the Public Prosecutor, raises certain penalty thresholds, and revises tariff classifications, descriptions, and export duty treatment for specified items.
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Recovery of duties: new rules hold original instrument holders liable where trade scrips obtained by collusion are utilised.
The Bill broadens customs definitions and handling locations, creates a mechanism to recover duties from original instrument holders where trade instruments were obtained by collusion or misstatement and utilised by others, and extends provisional attachment powers to those recoveries; it enables electronic duty payment mandates for specified importer classes. It restructures criminal procedure for customs offences by distinguishing bailable/non cognizable summary offences from cognizable serious offences with enhanced bail safeguards involving the Public Prosecutor, raises certain penalty thresholds, and revises tariff classifications, descriptions, and export duty treatment for specified items.
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