Notes on clauses - Customs

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....ll not serve a show cause notice, where the amount involved is less than rupees one hundred.      Clause 57 proposes to amend section 28BA to include notices issued under sub-section (4) of section 28, in addition to notices issued under sub-section (1) of section 28 for recovery of duties.      Clause 58 of the Bill seeks to substitute clause (a) of section 28E of the Customs Act, for the purpose of expanding the scope of activity of import or export so as to include any new business of import or export by an existing importer or exporter in order to enable such importer or exporter to seek advance ruling before the Authority for Advance Rulings.     Clause 59 proposes t....

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....uty if a shipping bill or bill of export in prescribed form or label or declaration accompanying the goods as referred to in section 82 has been presented in respect of such goods.     Clause 65 of the Bill seeks to substitute sub-section (6) of section 104 of the Customs Act with new sub-sections (6) and (7) so as to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence under section 135 and relating to evasion or attempted evasion of duty exceeding fifty lakh rupees, or prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (i) of subsection (1) of section 135, or import or export of any goods which have not been declared in ac....

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.... for punishment with imprisonment up to seven years and with fine, from "thirty lakh" rupees to "fifty lakh" rupees.     Clause 69 of the Bill seeks to amend sub-section (1) of section 142 of the Customs Act, by inserting a new clause (d) therein to provide for recovery of any amount due to the Central Government. It provides that in case of dues of customs, the proper officer may require any person (third party) from whom the amount is due or may become due to the defaulter, to pay to the Central Government so much of the amount as is sufficient to pay the amount due.     Clause 70 seeks to omit section 143A since the same has become redundant as the export promotion schemes have undergone a ....