Is Section 135 of Customs Act bailable?
Offences punishable for a term of imprisonment of three years or more under Section 135 of Customs Act, 1962 were to be made cognizable and non-bailable. All other offences under the Customs Act will remain bailable.
What is section 135 in court?
135. Order of production and examination of witnesses. —The order in which witnesses are produced and examined shall be regulated by the law and practice for the time being relating to civil and criminal procedure respectively, and, in the absence of any such law, by the discretion of the Court.
Who is a gazetted officer of customs?
The officers in Group ‘B’ (non-Gazetted) are posted as Inspector Central Goods and Services Tax, Preventive Officer or Examiner. They get their promotion to the next level Group ‘B’ (Gazetted), i.e. Superintendent of Central Goods and Services Tax, Superintendent of Customs or Appraiser, as the case may be.
How many sections are there in Customs Act 1962?
Customs Act, 1962
| Chapter: I | ||
|---|---|---|
| Preliminary | ||
| Section 54 | : | Transhipment of certain goods without payment of duty |
| Section 55 | : | Liability of duty on goods transited under section 53 or transhipped under section 54 |
| Section 56 | : | Transport of certain classes of goods subject to prescribed conditions |
How do I pay customs penalty?
Visit bank take challan fill it along with notice no. deposit the amount. After amount is deposited one copy of challan has to be deposited with the concerned officer. You can pay it through challan at the customs office.
What are the penalties imposed under customs?
– – In case of (i) or (ii), minimum penalty is Rs. 5,000. Residual Penalty – Section 117 of Customs Act provide general penalty to a person who contravenes any provision of the Act or abets in contravention and if no penalty has been prescribed, the penalty would be upto Rs. 10,000.
How do you conduct an examination in chief?
Think of direct examination as your opportunity to construct persuasive arguments. The questions that will be asked shall subtly convey your argument. Conversely, use the arguments that you want to make at the end of the case to guide you in planning and preparing the questions you will ask on examination in chief.
What are the types of custom duty?
Types of Customs Duty
- Basic Customs Duty. Basic custom duty is the duty imposed on the value of the goods at a specific rate.
- Countervailing Duty (CVD)
- Additional Customs Duty or Special CVD.
- Safeguard Duty.
- Anti Dumping Duty.
- National Calamity Contingent Duty.
- Education Cess on Customs Duty.
- Protective Duties.
When was Section 135 of the Customs Act amended?
Amendments and changes were made in section 135 of Customs Act, 1962 vide Finance Act, 2007 and Finance Act, 2013 relating to threshold limit/categorization of offences. Moreover, section 137 of Customs Act, 1962, has been amended and provisions of compounding of offences had been incorporated through Finance Act, 2004 and Finance Act, 2009.
Are there any amendments to the Customs Act 1962?
Amendments were made in section 104 of the Customs Act, 1962 through Finance Act, 2012 and Finance Act, 2013 wherein certain offences were made cognizable and non-bailable and certain other offences were kept as non-cognizable and bailable.
Who is liable to be prosecuted under Customs Act 1962?
Person liable to be prosecuted: As per the provisions of the Customs Act, 1962, prosecution may be launched against any person including legal person in respect of the offences covered under any of the sections namely 132, 133, 134, 135, 135A or 136 of the Customs Act, 1962.
What happens if you obstruct an officer of customs?
Obstruction of officer of customs. – If any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, such person shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both. Refusal to be X-rayed. – If any person –