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2020 ] INDEX - 1st September, 2020 xi
CUSTOMS ACT, 1962 :
— Section 2(26) - See under IMPORTER ....................... 598
— Section 14 - See under VALUATION (CUSTOMS) .............. 681, 709
— Section 18 - See under PROVISIONAL ASSESSMENT ............. 670
— Section 22 - See under IMPORTER ........................ 598
— Section 27 - See under REFUND/REFUND CLAIM ............... 714
— See also under WRIT JURISDICTION .................. 666
— Section 28 - See under DEMAND ......................... 698
— See also under EVIDENCE ........................ 649
— Section 108 - See under EVIDENCE ........................ 649
— See also under SUMMONS ........................ 604
— Section 111 - See under CONFISCATION .................... 685
— See also under CONFISCATION AND PENALTY ........... 674
— Section 112 - See under CONFISCATION .................... 685
— See also under CONFISCATION AND PENALTY ........... 674
— See also under CUSTOMS BROKER’S LICENSE ............ 677
— See also under GOLD SMUGGLING .................. 716
— See also under PENALTY ......................... 705
— Section 112(b)(i) - See under PENALTY ..................... 676
— Section 113 - See under CONFISCATION .................... 692
— See also under PENALTY ......................... 692
— Section 114 - See under PENALTY ........................ 692
— Section 114A - See under PENALTY ....................... 692
— Section 124 - See under CUSTOMS BROKER’S LICENSE ............ 677
— See also under EVIDENCE ........................ 649
— Section 125 - See under CONFISCATION OF EXPORTED GOODS ...... 692
— See also under GOLD SMUGGLING .................. 716
— See also under PENALTY ......................... 692
— Section 128 - See under APPEAL TO APPELLATE TRIBUNAL ........ 673
— Section 128A - See under APPEAL TO APPELLATE TRIBUNAL ....... 673
— Section 129A - See under APPEAL TO APPELLATE TRIBUNAL ....... 673
— Section 129E - See under STAY .......................... 579
— Section 130E - See under ORDER ......................... 578
Customs Broker’s Licence - Revocation of - Allegation that broker filed bill
of entry without insisting upon various prescribed clearances or with
prescribed speed and efficiency - Role of Customs Broker is to act as an
agent and to file necessary papers for facilitating clearance - Not
prescribed in any part of statute, or regulations framed thereunder, that
required documents were to be filed along with bill of entry - Such
deficiency not illegal and could have been rectified before ‘out of charge’

EXCISE LAW TIMES  1st September 2020  13