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
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