TaxTMI 
TaxTMI 
Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978
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....may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this, Act shall be construed as a reference to the coming into force of that provision. CHAPTER II AMENDMENTS TO THE CUSTOMS ACT, 1962 Amendment of section 2. 2. In section 2 of the Customs Act, 1962 (52 of 1962) (hereafter in this Chapter referred to as the Customs Act), in clause (28), for the words "waters extending into the sea to a distance of twelve nautical miles measured from the appropriate base line on the coast of India", the words and figures "waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976(80 of 1976)" shall be substituted. Amendment of section 14. 3. In section 14 of the Customs Act, - (a) in sub-section (1), in clause (a), for the proviso, the following proviso shall be substituted, namely: - "Provided that such price shall be calculated with reference to the rate of exchange as in force on the date on which a bill of entry is presented under section 46, or a shipping bill....
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....ritable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been so short-levied or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice:"; (b) in the proviso, for the words "six months", the words "one year" and "six months" shall be substituted. Insertion of new section 28A. 7. After section 28 of the Customs Act, the following section shall be Inserted, namely: - Power not to recover duties not levied or short levied as a result of general practice. "28A. Notwithstanding anything contained in this Act, if the Central Government is satisfied- (a) that a practice was, or is, generally prevalent regarding levy of duty (including non-levy thereof) on any goods imported into, or exported from, India; and (b) that such goods were, or are, liable- (i) to duty, in cases where according to the said practice the duty was not, or is not being, levied, or (ii) to a higher amount of duty than what wa....
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.... (1), be deemed to be imported material."; (b) in sub-section (2), in clause (a), for the words "goods of that class or description", the words "export goods of that class or description" shall be substituted. Amendment of section 113. 11. In section 113 of the Customs Act, in clause (i), after the words "dutiable or prohibited goods", the words "or goods entered for exportation under claim for drawback" shall be inserted. Amendment of section 122. 12. In section 122 of the Customs Act, for clauses (b) and (c), the following clauses shall be substituted, namely: - "(b) where the value of the goods liable to confiscation does not exceed twenty-five thousand rupees, by an Assistant Collector of Customs; (c) where the value of the goods liable to confiscation does not exceed two thousand five hundred rupees, by a gazetted officer of customs lower in rank than an Assistant Collector of Customs." Amendment of section 128 13. In section 128 of the Customs Act, in sub-section (1), in the opening paragraph, after the words "any decision or order, passed under this Act", the brackets, words and figures "(not being an order passed under section 13....
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.... "(2A) An application under sub-section (1) shall be accompanied by a fee of one hundred and twenty-five rupees." Amendment of section 135. 16. In section 135 of the Customs Act, for the words "six months", wherever they occur, the words "one year" shall be substituted. Insertion of new section 143A. 17. After section 143 of the Customs Act, the following section shall be inserted, namely: - Duty deferment. "143A. (1) When any material is imported under an import licence belonging to the category of Advance Licence granted under the Imports and Exports (Control) Act, 1947 (18 of 1947), subject to an obligation to export the goods as are specified in the said Licence within the period specified therein, the Assistant Collector of Customs may, notwithstanding anything contained in this Act, permit clearance of such material without payment of duty leviable thereon. (2) The permission for clearance without payment of duty under sub-section (1) shall be subject to the following conditions, that is to say. - (a) the duty payable on the material imported shall be adjusted against the drawback of duty payable under this Act or under any oth....
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....fter section 4 of the Central Excises and Salt Act, the following section shall be inserted, namely: - Remission of duty on goods found deficient in quantity. "5. (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity. (2) Any rules made under sub-section (1) may, having regard to the nature of the excisable goods or of processing or of curing thereof, the period of their storage or transit and other relevant considerations, fix the limit or limits of percentage beyond which no such remission shall be allowed: Provided that different limit or limits o| percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons." Insertion of new sections 11A, 11B and 11C. 21. After section 11 of the Central Excises and Salt Act, the following sections shall be inserted, namely: - Recovery of duties not levied or not paid or short levied or short paid or erroneously refunded. '11A. (1) When any duty of excise has not been levied ....
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....on which the duty is to be paid under this Act or the rules made thereunder; (b) in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; (c) In the case of excisable goods on which duty of excise has been erroneously refunded, the date of such refund. Claim for refund of duty. 11B. (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months from the date of payment of duty: Provided that the limitation of six months shall not apply where anv duty has been paid under protest. Explanation. -Where any duty of excise is paid provisionally under this Act or the rules made thereunder, the period of six months shall be computed from the date of adjustment of duty after the final assessment thereof. (2) If on receipt of any such application, the Assistant Collector of Central Excise is satisfied that the whole or any part of the duty of excise paid by the applicant should be refunded to him, he may ma....
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....ion 35A shall be inserted. Substitution of new section for section 35A. 23. For section 35A of the Central Excises and Salt Act, the following section shall be substituted, namely: - Revision by Board or Collector. "35A. (1) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), (hereinafter referred to as the Board), may, of its own motion or otherwise, call for and examine the record of any proceeding in which any decision or order has been passed under this Act or the rules made thereunder by a Collector of Central Excise (not being a decision or order passed on appeal under section 35)" for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as It thinks fit. (2) The Collector of Central Excise may, of his own motion or otherwise, call for and examine the record of any proceeding in which any decision or order has been passed under this Act or the rules made thereunder by a Central Excise Officer subordinate to him (not being a decision or order passed on appeal under section 35) for the purpose of satisfyi....