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List of Amended Sections of Customs and Central Excise vide Finance (No. 2) Act, 2009
(As Amended)
Act | Section | Particulars |
|
The Customs Tariff Act, 1975 | 9A | Anti-dumping duty on dumped articles | |
The Customs Tariff Act, 1975 | 9 | Countervailing duty on subsidized articles | |
The Customs Tariff Act, 1975 | 8C | Power of Central Government to impose transitional product specific safeguard duty on imports from the People's Republic of China | |
The Customs Tariff Act, 1975 | 8B | Power of Central Government to impose safeguard duty | |
The Customs Tariff Act, 1975 | 3 | Levy of additional duty equal to excise duty, sales tax, local taxes and other charges | |
The Customs Act, 1962 | 157 | General power to make regulations | |
The Customs Act, 1962 | 156 | General power to make rules | |
The Customs Act, 1962 | 137 | Cognizance of offences | |
The Customs Act, 1962 | 130A | Application to High Court | |
The Customs Act, 1962 | 130 | Appeal to High Court | |
The Customs Act, 1962 | 28F | Authority for advance rulings | |
Central Excise Act, 1944 | 14A | Special audit in certain cases.- | |
Central Excise Act, 1944 | 14AA | Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc | |
Central Excise Act, 1944 | 23A | Definitions - Advance Ruling | |
Central Excise Act, 1944 | 35G | Appeal, to High Court. | |
Central Excise Act, 1944 | 35H | Application to High Court | |
Central Excise Act, 1944 | 37 | Power of Central Government to make rules |
Finance (No. 2) Act, 2009 as passed by Lok Sabha and Rajya Sabha
Safeguard and anti dumping measures expanded, altering duty imposition and administrative powers for customs and excise. Finance (No. 2) Act, 2009 amends provisions in the Customs Tariff Act to address anti dumping duty, countervailing duty, special and China specific safeguard duties, and an additional duty equal to excise and local taxes; and amends the Customs Act and Central Excise Act to expand rulemaking powers, formalize advance rulings, clarify cognizance and appellate access to the High Court, and introduce/refine special audit provisions where duty credit usage is abnormal.
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