Category Archives: Custom

eSANCHIT Process Guide for electronic document upload

By | October 3, 2018

eSANCHIT Process Guide eSANCHIT – Step-by-Step Procedure for electronic document upload The following steps are the step by step procedures involved in uploading of the supporting documents: Step 1: Prepare Supporting Documents in digital format Before uploading the document, the importer, exporter, Customs broker (referred to hereinafter as ‘submitter’) may ensure that the document is… Read More »

Customs Declaration CN 22 form : Download /print

By | July 19, 2018

Customs Declaration CN 22 form Customs Declaration CN 22 form Customs Declaration CN 22 form : Download Instructions for Customs Declaration CN 22 form To accelerate customs clearance, you must complete all applicable fields, and fill in this form in English, French or in a language accepted by the destination country. If the value of the… Read More »

Exchange Rate of Foreign Currency w.e.f 06.07.18 for Imported and Export Goods

By | July 5, 2018

Ministry of Finance Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified Posted On: 05 JUL 2018 5:25PM by PIB Delhi In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Indirect Taxes and Customs… Read More »

Exchange Rates for different Foreign Currencies Notified w.e.f 18.05.2018

By | May 17, 2018

Ministry of Finance Exchange Rates for different Foreign Currencies Notified Posted On: 17 MAY 2018 3:36PM by PIB Delhi In exercise of the powers conferred by Section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs(CBEC) No. 35/2018-CUSTOMS (N.T.), dated  3rd May, 2018 except… Read More »

Exchange Rate of Foreign Currency w.e.f 04.05.2018

By | May 3, 2018

Ministry of Finance Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified Posted On: 03 MAY 2018 5:11PM by PIB Delhi In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs No.33/2018-CUSTOMS (N.T.),… Read More »

DRI busts Diesel Smuggling racket : 14 containers of diesel seized

By | April 21, 2018

Ministry of Finance DRI busts Diesel Smuggling racket; 14 containers of diesel seized and 4 persons, including the Mastermind and one Hawala Operator, arrested under the Customs Act 1962. Posted On: 21 APR 2018 10:50AM by PIB Delhi On the basis of inputs provided by Andhra Pradesh (AP) State intelligence Department, Directorate of Revenue Intelligence (DRI),… Read More »

Section 221 of Finance Act 2018 : Amendment of section 2 of Act 12 of 2017

By | April 1, 2018

Section 221 of Finance Act 2018 [Section 221 of Finance Act 2018 deals with Amendment of section 2 of Act 12 of 2017 and is covered in CHAPTER VIII MISCELLANEOUS] PART XX AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Amendment of section 2 of Act 12 of 2017 221. In the Central Goods and Services… Read More »

Section 88 of Finance Act 2018 : Amendment of section 83 Customs Act

By | April 1, 2018

Section 88 of Finance Act 2018 [Section 88 of Finance Act 2018 deals with Amendment of section 83 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 83 88. In the Customs Act, in section 83,— (a) for the word “post”, wherever it occurs, the words “post or courier” shall be substituted; (b) for the words… Read More »

Section 90 of Finance Act 2018 : Insertion of new Chapter XIIA Customs Act

By | April 1, 2018

Section 90 of Finance Act 2018 [Section 90 of Finance Act 2018 deals with Insertion of new Chapter XIIA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new Chapter XIIA 90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:— ‘CHAPTER XIIA AUDIT 99A. Audit.—The proper officer may carry out the audit… Read More »

Section 89 of Finance Act 2018 : Amendment of section 84 Customs Act

By | April 1, 2018

Section 89 of Finance Act 2018 [Section 89 of Finance Act 2018 deals with Amendment of section 84 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 84 89. In the Customs Act, in section 84, for the word “post”, wherever it occurs, the words “post or courier” shall be substituted. Finance Act 2018 : Assented… Read More »

Section 87 of Finance Act 2018 : Amendment of Chapter heading Customs Act

By | April 1, 2018

Section 87 of Finance Act 2018 [Section 87 of Finance Act 2018 deals with Amendment of Chapter heading and is covered in CHAPTER IV INDIRECT TAXES] Amendment of Chapter heading 87. In the Customs Act, in Chapter XI, in the heading, for the word “POST”, the words “POST, COURIER” shall be substituted. Finance Act 2018 : Assented by… Read More »

Section 86 of Finance Act 2018 : Amendment of section 75 Customs Act

By | April 1, 2018

Section 86 of Finance Act 2018 [Section 86 of Finance Act 2018 deals with Amendment of section 75 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 75 86. In the Customs Act, in section 75, in sub-section (1), for the word and figures “section 82”, the words, brackets, letter and figures “clause (a) of section… Read More »

Section 85 of Finance Act 2018 : Amendment of section 74 Customs Act

By | April 1, 2018

Section 85 of Finance Act 2018 [Section 85 of Finance Act 2018 deals with Amendment of section 74 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 74 85. In the Customs Act, in section 74, in sub-section (1), in clause (iii), for the word and figures “section 82”, the words, brackets, letter and figures “clause… Read More »

Section 84 of Finance Act 2018 : Amendment of section 69 Customs Act

By | April 1, 2018

Section 84 of Finance Act 2018 [Section 84 of Finance Act 2018 deals with Amendment of section 69 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 69 84 . In the Customs Act, in section 69, in sub-section (1), the following proviso shall be inserted, namely:— “Provided that the order referred to in clause (c) may… Read More »

Section 83 of Finance Act 2018 : Amendment of section 68 Customs Act

By | April 1, 2018

Section 83 of Finance Act 2018 [Section 83 of Finance Act 2018 deals with Amendment of section 68 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 68 83 . In the Customs Act, in section 68,— (a) in the first proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that the order… Read More »

Section 113 of Finance Act 2018 : Commencement of this Part

By | April 1, 2018

Section 113 of Finance Act 2018 [Section 113 of Finance Act 2018 deals with Commencement of this Part and is covered in CHAPTER VIII MISCELLANEOUS] PART I AMENDMENTS TO THE GOVERNMENT SAVINGS BANKS ACT, 1873 Commencement of this Part 113. The provisions of this Part shall come into force on such date as the Central Government may, by… Read More »

Section 111 of Finance Act 2018 : Road and Infrastructure Cess on imported goods

By | April 1, 2018

Section 111 of Finance Act 2018 [Section 111 of Finance Act 2018 deals with Road and Infrastructure Cess on imported goods and is covered in CHAPTER VII ROAD AND INFRASTRUCTURE CESS] Road and Infrastructure Cess on imported goods 111 . (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes… Read More »

Section 110 of Finance Act 2018 : Social Welfare Surcharge on imported goods

By | April 1, 2018

Section 110 of Finance Act 2018 [Section 110 of Finance Act 2018 deals with Social Welfare Surcharge on imported goods and is covered in CHAPTER VI SOCIAL WELFARE SURCHARGE] Social Welfare Surcharge on imported goods 110 . (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes of the Union,… Read More »

Section 104 of Finance Act 2018 : Amendment of Second Schedule Customs Tariff Act

By | April 1, 2018

Section 104 of Finance Act 2018 [Section 104 of Finance Act 2018 deals with Amendment of Second Schedule and is covered in CHAPTER IV INDIRECT TAXES] Amendment of Second Schedule 104 . In the Customs Tariff Act,— (a) in the Second Schedule, after Note 3, the following Note shall be inserted, namely:— “4. In respect of all other… Read More »

Section 103 of Finance Act 2018 : Amendment of First Schedule Customs Tariff Act

By | April 1, 2018

Section 103 of Finance Act 2018 [Section 103 of Finance Act 2018 deals with Amendment of First Schedule and is covered in CHAPTER IV INDIRECT TAXES] Amendment of First Schedule 103 . In the Customs Tariff Act, the First Schedule,— (a) shall be amended in the manner specified in the Second Schedule; (b) shall also be amended in… Read More »

Section 102 of Finance Act 2018 : Amendment of Customs Tariff Act, 1975 Customs Tariff Act

By | April 1, 2018

Section 102 of Finance Act 2018 [Section 102 of Finance Act 2018 deals with Amendment of Customs Tariff Act, 1975 and is covered in CHAPTER IV INDIRECT TAXES] Customs Tariff Amendment of Customs Tariff Act, 1975 102 . In the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), in section 3,—… Read More »

Section 101 of Finance Act 2018 : Amendment of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act, retrospectively Customs Act

By | April 1, 2018

Section 101 of Finance Act 2018 [Section 101 of Finance Act 2018 deals with Amendment of notification issued under sub-section (1) of section 25 of Customs Act and sub-section (12) of section 3 of Customs Tariff Act, retrospectively and is covered in CHAPTER IV INDIRECT TAXES] Amendment of notification issued under sub-section (1) of section 25 of… Read More »

Section 100 of Finance Act 2018 : Amendment of section 157 Customs Act

By | April 1, 2018

Section 100 of Finance Act 2018 [Section 100 of Finance Act 2018 deals with Amendment of section 157 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 157 100 . In the Customs Act, in section 157, in sub-section (2),— (i) in clause (a), after the word “form”, the words “and manner to deliver or present”… Read More »

Section 99 of Finance Act 2018 : Substitution of new section for section 153 Customs Act

By | April 1, 2018

Section 99 of Finance Act 2018 [Section 99 of Finance Act 2018 deals with Substitution of new section for section 153 and is covered in CHAPTER IV INDIRECT TAXES] Substitution of new section for section 153 99 . In the Customs Act, for section 153, the following section shall be substituted, namely:— “153. Modes for service of notice, order,… Read More »

Section 98 of Finance Act 2018 : Insertion of new section 151B Customs Act

By | April 1, 2018

Section 98 of Finance Act 2018 [Section 98 of Finance Act 2018 deals with Insertion of new section 151B and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 151B 98 . In the Customs Act, after section 151A, the following section shall be inserted, namely:— ‘151B. Reciprocal arrangement for exchange of information facilitating trade.—(1) The Central… Read More »

Section 82 of Finance Act 2018 : Amendment of section 60 Customs Act

By | April 1, 2018

Section 82 of Finance Act 2018 [Section 82 of Finance Act 2018 deals with Amendment of section 60 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 60 82 . In the Customs Act, in section 60, in sub-section (1), the following proviso shall be inserted, namely:— “Provided that such order may also be made electronically through… Read More »

Section 81 of Finance Act 2018 : Amendment of section 54 Customs Act

By | April 1, 2018

Section 81 of Finance Act 2018 [Section 81 of Finance Act 2018 deals with Amendment of section 54 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 54 81 . In the Customs Act, in section 54, in sub-section (1),— (i) for the words “the prescribed form”, the words “such form and manner as may be… Read More »

Section 80 of Finance Act 2018 : Insertion of new Chapter VIIA Customs Act

By | April 1, 2018

Section 80 of Finance Act 2018 [Section 80 of Finance Act 2018 deals with Insertion of new Chapter VIIA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new Chapter VIIA 80 . In the Customs Act, after Chapter VII, the following Chapter shall be inserted with effect from such date as the Central Government may, by… Read More »

Section 79 of Finance Act 2018 : Amendment of section 51 Customs Act

By | April 1, 2018

Section 79 of Finance Act 2018 [Section 79 of Finance Act 2018 deals with Amendment of section 51 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 51 79 . In the Customs Act, in section 51, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that such… Read More »

Section 78 of Finance Act 2018 : Amendment of section 50 Customs Act

By | April 1, 2018

Section 78 of Finance Act 2018 [Section 78 of Finance Act 2018 deals with Amendment of section 50 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 50 78 . In the Customs Act, in section 50,— (i) in sub-section (1),— (a) after the word “electronically”, at both the places where it occurs, the words “on… Read More »

Section 77 of Finance Act 2018 : Amendment of section 47 Customs Act

By | April 1, 2018

Section 77 of Finance Act 2018 [Section 77 of Finance Act 2018 deals with Amendment of section 47 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 47 77 . In the Customs Act, in section 47, in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that such order… Read More »

Section 97 of Finance Act 2018 : Insertion of new section 143AA Customs Act

By | April 1, 2018

Section 97 of Finance Act 2018 [Section 97 of Finance Act 2018 deals with Insertion of new section 143AA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 143AA 97 . In the Customs Act, after section 143, the following section shall be inserted, namely:— “143AA. Power to simplify or provide different procedure, etc., to facilitate… Read More »

Section 96 of Finance Act 2018 : of section 128A Customs Act

By | April 1, 2018

Section 96 of Finance Act 2018 [Section 96 of Finance Act 2018 deals with Amendment of section 128A and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 128A 96 . In the Customs Act, in section 128A, in sub-section (3), for the words “just and proper, confirming, modifying or annulling the decision or order appealed against”,… Read More »

Section 95 of Finance Act 2018 : Amendment of section 125 Customs Act

By | April 1, 2018

Section 95 of Finance Act 2018 [Section 95 of Finance Act 2018 deals with Amendment of section 125 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 125 95 . In the Customs Act, in section 125,— (i) in sub-section (1), in the proviso, for the words “Provided that”, the following shall be substituted, namely:— “Provided that… Read More »

Section 94 of Finance Act 2018 : Amendment of section 124 Customs Act

By | April 1, 2018

Section 94 of Finance Act 2018 [Section 94 of Finance Act 2018 deals with Amendment of section 124 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 124 94 . In the Customs Act, in section 124, after the proviso, the following proviso shall be inserted, namely:— “Provided further that notwithstanding issue of notice under this section,… Read More »

Section 93 of Finance Act 2018 : Amendment of section 122 Customs Act

By | April 1, 2018

Section 93 of Finance Act 2018 [Section 93 of Finance Act 2018 deals with Amendment of section 122 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 122 93 . In the Customs Act, in section 122, for clauses (b) and (c), the following clause shall be substituted, namely:— “(b) up to such limit, by such… Read More »

Section 92 of Finance Act 2018 : Amendment of section 110 Customs Act

By | April 1, 2018

Section 92 of Finance Act 2018 [Section 92 of Finance Act 2018 deals with Amendment of section 110 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 110 92 . In the Customs Act, in section 110, in sub-section (2), for the proviso, the following provisos shall be substituted, namely:— “Provided that the Principal Commissioner of Customs… Read More »

Section 91 of Finance Act 2018 : Insertion of new section 109A Customs Act

By | April 1, 2018

Section 91 of Finance Act 2018 [Section 91 of Finance Act 2018 deals with Insertion of new section 109A and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 109A 91 . In the Customs Act, after section 109, the following section shall be inserted, namely:— ‘109A. Power to undertake controlled delivery.—Notwithstanding anything contained in this Act,… Read More »

Section 76 of Finance Act 2018 : Amendment of section 46 Customs Act

By | April 1, 2018

Section 76 of Finance Act 2018 [Section 76 of Finance Act 2018 deals with Amendment of section 46 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 46 76. In the Customs Act, in section 46,— (i) in sub-section (1),— (a) after the word “electronically”, at both the places where it occurs, the words “on the… Read More »

Section 75 of Finance Act 2018 : Amendment of section 45 Customs Act

By | April 1, 2018

Section 75 of Finance Act 2018 [Section 75 of Finance Act 2018 deals with Amendment of section 45 and is covered in CHAPTER IV INDIRECT TAXES] Amendment of section 45 75. In the Customs Act, in section 45, in sub-section (2), in clause (b), after the words “proper officer”, the words “or in such manner as may be… Read More »