Objective and Basic Contours of Adjudication: Adjudication of offences under the Customs Act 1962 are important functions of the officers of Customs to adjudge/determine offences/contravention. It seeks to ensure that no revenue loss is caused by the alleged contravention by the… Continue Reading
In our day to day life we often hear about two words i.e negligence and fraud, therefore concept and underlying principle is required to be understood behind these two terminology. As a Customs Officer, it become more important to understand… Continue Reading
Attempt and Preparation are two key words which are concerned with improper export of goods and have been made punishable by two different sections viz by Section 113 and 135A of the Act. Interestingly both sections are falling under different… Continue Reading
Binding effect of Circulars is not absolute. It is often it is discussed among the Departmental Officers as to what extent Circulars issued by CBIC is binding on the Officers. The question comes to mind what would be the consequences… Continue Reading
Abetment under Customs Act makes an important Concept while dealing with issuance of SCN. The aiding and abetting has not been defined in the Customs Act, 1962 and the rule made thereunder but this word is frequently used by us… Continue Reading
Burden of Proof in Criminal And Quasi-Judicial Proceedings makes an important concept while dealing with offences under Customs Act. Factually, the burden of proving a fact rests on the party who substantially asserts the affirmative of the issue and not… Continue Reading
Under the provisions of Customs Act, the rate of interest is to be notified by the Government subject to a lower and upper caps of 5% and 36% respectively. Similar provisions for levy of interest on delayed payment of Central… Continue Reading
Demand of Customs Duty has got constitutional roots. Under Article 265 of the Constitution of India, no tax will be levied except as authority of law. Every legislation on taxation will have a charging section to levy tax or duty and… Continue Reading
With effect from 8-4-2011, Self-Assessment in Customs has become the norm of assessing Customs duty in respect of imported/export goods. This is a measure aimed at facilitating trust based compliance management in respect of goods which are imported into or… Continue Reading
The object of law of limitation is to quiet long possession and to extinguish long demands. It prescribes the period within which existing right can be enforced through Court of law. Another corollary of this, to forbid the suits brought… Continue Reading
