Customs and excise exemption and revision powers expanded, with refund and electronic evidence rules newly codified. The amendment law revises the Customs Act, 1962 and the Central Excises and Salt Act, 1944 by inserting provisions on refund of duty following notifications, excluding rate and valuation questions from existing revision powers, and creating new revision powers for the Board or Collector. It also introduces rules making microfilms, facsimile copies, and computer printouts admissible as documents and evidence under specified conditions, and updates appellate tribunal jurisdiction and parliamentary laying requirements for rules and notifications.
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Customs and excise exemption and revision powers expanded, with refund and electronic evidence rules newly codified.
The amendment law revises the Customs Act, 1962 and the Central Excises and Salt Act, 1944 by inserting provisions on refund of duty following notifications, excluding rate and valuation questions from existing revision powers, and creating new revision powers for the Board or Collector. It also introduces rules making microfilms, facsimile copies, and computer printouts admissible as documents and evidence under specified conditions, and updates appellate tribunal jurisdiction and parliamentary laying requirements for rules and notifications.
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