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    <title>Budget 2014 - Customs - An Analysis</title>
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    <description>Reclassification of customs officer ranks adds Principal Chief Commissioners and Principal Commissioners and preserves other officer classes. Procedural amendments add &quot;vehicle&quot; for deemed presentation and allow bills of entry to be filed before manifest/report for vessel, aircraft or vehicle arriving within thirty days. Mineral oils imported from the continental shelf or EEZ before 7 February 2002 are deemed exempt and are not recoverable, with no refunds for duties paid. Settlement Commission name and scope are expanded and settlement applications broadened; concealment penalties are confined to concealment from a customs officer. A mandatory pre-deposit regime for appeals at successive stages is introduced, subject to an overall ceiling. Safeguard duty rules, baggage allowances and advance rulings for resident private companies are also amended.</description>
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    <pubDate>Mon, 14 Jul 2014 09:01:24 +0530</pubDate>
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      <title>Budget 2014 - Customs - An Analysis</title>
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      <law>Customs - Import - Export - SEZ</law>
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