Notes on clauses-Customs

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....t under sub-section (2) of the said section. Clause 91 of the Bill seeks to amend section 27 of the Customs Act so as to insert a new clause (g) therein to exclude certain category of refunds from the scope of unjust enrichment. Clause 92 of the Bill seeks to amend section 28E of the Customs Act, so as to substitute the definition of "Authority" in clause (e) of the said section. Clause 93 of the Bill seeks to substitute section 28F of the Customs Act so as to provide that the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act shall be the Authority for giving advance rulings for the purposes of the Customs Act. It further seeks to provide that the Member of the Indian Revenue Service (Customs and Central....

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....ed. It is proposed to impose such penalty not exceeding fifty thousand rupees as may be prescribed, in case of delay in delivering the information. Clause 98 of the Bill seeks to insert a new section 41A in the Customs Act so as to make it obligatory on the personin- charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, to deliver to the proper officer the passenger and crew departure manifest and passenger name record information of departing passengers before the departure of the conveyance in such form, containing such particulars, in such manner and within such time as may be prescribed. It is also proposed to im....