Topic Serial # | Content | Case Law |
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LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES |
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18 | Goods dutiable | Case Law |
19 | General power to exempt from customs-duties | Case Law |
20 | Board’s power to grant exemption from duty in exceptional circumstances | Case Law |
25 | Value of imported and exported goods | Case Law |
27 | Abatement allowed on damaged or deteriorated goods | Case Law |
30 | Date of determination of rate of import duty | Case Law |
31 | Date for determination of rate of [duty on goods exported] | Case Law |
31 | 31-A Effective rate of duty | Case Law |
32 | False statement, error, etc | Case Law |
32 | 32-A Fiscal fraud | Case Law |
33 | Refund to be claimed within one year | Case Law |
CHAPTER – VI |
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DRAWBACK |
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CHAPTER – VII |
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ARRIVAL AND DEPARTURE OF CONVEYANCE |
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43 | Delivery of import manifest in respect of a vessel | Case Law |
CHAPTER VIII |
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GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS |
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CHAPTER IX |
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DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS |
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79 | Declaration and assessment for home consumption or warehousing | Case Law |
80 | Checking of goods declaration by the Customs | Case Law |
81 | Provisional determination of liability | Case Law |
82 | Procedure in case of goods | Case Law |
CHAPTER X |