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Proper officer under customs act notification

WebMar 19, 2024 · The Additional Director General of the DRI has been appointed as an officer of customs under Notification No. 17/ 2002 dated 7 March 2002. Notification No. 40/ 2012 dated 2 May 2012, which extends the functions of a proper officer under section 28 of the Customs Act to DRI officers has been issued under section 2 (34) of the Customs Act. WebServices Tax Act, 2024 (CGST Act) vide Notification dated 1 July 2024. Further, central tax officers were assigned powers of proper officer by the Central Board of Indirect taxes and …

Customs Audit Regulations 2024 u/s 99A and Proper Officer

WebFeb 7, 2024 · In terms of second proviso to sub-section (3) of Section 46 of the Customs Act, 1962, the Additional/Joint Commissioner of concerned Appraising Groups would be the proper officer for consideration of waiver of late charge payable due to delay in presentation of bill of entry. 6. WebNotification No.421/76-Cus.,dated 23-10-1976 amended by ... read with section 30 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes … bosgalm torhout https://ventunesimopiano.com

HC rules DGGI officers can issue summons under GST - EY

WebCUSTOMS Notification Amendment to Notification No. 61/94-Customs (N.T.) dated 21st November 1994 DGFT Public Notice Amendment in conditions of the Standard Input Output Norms (SION) at E-136 for export of wheat flour RECENT UPDATES GST AAAR WebApr 16, 2024 · In a recent decision involving Canon India, the Hon’ble Supreme Court (“SC”) had adjudicated about the authority of the officers of Directorate of Revenue Intelligence (“DRI”) to issue a show cause notice (“SCN”) under Section 28 of the Customs Act, 1962 (“Customs Act”) for the recovery of short payment of customs duty. The Hon’ble SC held … Webfunctions of the proper officer under Section 6 of the Customs Act. ... Customs officer under the Customs Act. ... relied on a Notification No.17/2002 - Customs (NT) dated 7.3.2002 to show ... bos fresno

Analysis of the Amendments to Section 104 of The Customs Act, 1962

Category:Analysis of the Amendments to Section 104 of The Customs Act, …

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Proper officer under customs act notification

DRI officer not ‘the’ proper officer to issue show cause notice under

WebDec 9, 2024 · The court said that at this stage, the “proper officer” who has been given the task to assess the Bill of Entry which involves both classification and valuation and determination as to whether the import of the goods is prohibited should be allowed to pass appropriate Order under the Custom Act, 1962.Such Officers can rely on the information … WebMay 27, 2024 · Customs Audit Regulations 2024 u/s 99A of Custom Act and Proper Officer for section 99A to be Deputy Commissioner or Assistant Commissioner–Notifications. Finance Act, 2024 has inserted a new Chapter XIIA in the Customs Act relating to audit. The new section 99A provide that the proper officer may carry out the audit of assessment of …

Proper officer under customs act notification

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Web9 rows · 6. Intelligence Officer in the Directorate General of Revenue Intelligence and … http://www.eximguru.com/exim/indian-customs/customs-acts-1962/chapter-v-levy-of-and-exemption-from-customs-duties.aspx

WebApr 4, 2024 · The Finance Act, 2024 has made various amendments under the Customs law to extend the scope and powers of the Proper officers in order to nullify the impact of the … WebCustoms Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to – (a) …

WebOct 26, 2016 · The term “Proper Officer” has been defined under clause (34) of Section 2 of the Customs Act, 1962 and it reads as under:- “proper officer”, in relation to any functions to be performed under this Act, means the officer of Customs who is assigned those functions by the Board or the Commissioner of Customs. WebJun 20, 2024 · As per section 4 of the IGST Act 2024, the officers appointed under SGST or UTGST are authorised to be proper officers for IGST Act subject to exceptions and …

WebMar 10, 2024 · The 3-Judge Bench of the Supreme Court has held that Directorate of Revenue Intelligence (‘ DRI ’) has no authority in law to issue a show cause notice under …

WebApr 2, 2024 · The CBIC issued Circular No. 07/2024-Customs dated March 31, 2024 regarding changes in the Customs Act, 1962 vide Sections 86, 87, 88 and 94 of the Finance Act, 2024 (enacted on March 30, 2024) and notifications related thereto with reference to the appointment of officers of customs and assignment of functions. bos front pageWebUnder Section 100 of the Act where the proper officer of the Customs has reason to believe that the following categories of persons have secreted any goods, liable to confiscation or any documents thereto, he may search such persons. The categories of persons referred to in the above paragraph are: - hawaii standards common coreWeb9 rows · May 2, 2012 · Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2 nd May, 2012. S.O. 993(E). bosg12 breakpoint