Customs (Amendment) Act, 1985

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.... is satisfied that it is necessary in the public interest so to do, it may, by order in each case, extend the aforesaid period of three years for such further period as it may deem fit." 3. Amendment of section 28. In section 28 of the principal Act,- (a) in sub-section (1), in the proviso, for the words "as if", the words 'as if for the words "proper officer", the words "Collector of Customs", and' shall be substituted; (b) in sub-section (2), after the words "Assistant Collector of Customs", the words "or the Collector of Customs, as the case may be" shall be inserted. 4. Amendment of section 48. In section 48 of the principal Act, for the words "within two months", the words "within forty-five days" ....

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....ation under section 51; or (ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and such officer makes an order permitting clearance of the goods for exportation; or (iii) are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation, ninety-eight per cent. of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if-". 7. Amendment of section 75. In section 75 of the principal Act, in sub-section....

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....te for the purpose of- (a) certifying the correctness of the inventory so prepared; or (b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn. (1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.". 9. Amendment of section 125. In section 125 of the principal Act,- (a) in sub-section (1), after the words "the owner of the goods", the words "or, where such owner is not known, the person from whose possession ....

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....o the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board: Provided that no such orders, instructions or directions shall be issued- (a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the Collector of Customs (Appeals) in the exercise of his appellate functions.". 13. Transfer of certain pending proceedings. Every proceeding under the proviso to sub-....