Amends Notification No. 36/ 2010 -Customs (N.T.), dated the 5th May, 2010 thereby amending Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
X X X X Extracts X X X X
X X X X Extracts X X X X
....N (I)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 65/2012-Customs (N.T.) New Delhi, dated the 26^th July, 2012 G.S.R. (E). - In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Courier Imp....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in regulation 13, in sub-regulation (1),- (i) the first proviso shall be omitted; (ii) in the second proviso, the words "further" shall be omitted; (iii) in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he said statement whether the Authorised Courier desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. (2) The Commissioner of Customs may, on receipt of the written statement from the Authorised Courier, or where no such statement has been received within the time-limit specified in the notice referred to in sub-re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thorised Courier shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At t....
TaxTMI