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(Federal) Excise Act, 2005

Topic Serial # Content Case Law
 

PREAMBLE

 
0 PREAMBLE
 

CHAPTER I

 
 

PRELIMINARY

 
1 Short title, extent and commencement
2 Definitions
 

CHAPTER II

 
 

LEVY, COLLECTION AND PAYMENT OF DUTY

 
3 Duties specified in the First Schedule to be levied
3 3-A Special excise duty Case Law
4 Filing of return and payment of duty etc
5 Zero rate of duty and drawback of duty etc
6 Adjustment of duties of excise
7 Application of the provisions of the Sales Tax Act, 1990
8 Default surcharge
9 Liability for payment of duty in the case of private companies or business enterprises or in case of sale of business ownership
10 Applicable value and rate of duty
11 Collection of excess duty etc
12 Determination of value for the purposes of duty
13 Registration
14 (14-A) Short paid amounts recoverable
14 Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc
15 Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties
16 Exemptions
17 Records
18 Invoices
 

CHAPTER III

 
 

OFFENCES AND PENALTIES

 
19 Offences, penalties, fines and allied matters
20 Appointment of Special Judges for trial of offences
21 Trial of offences by Special Judge
22 Power to arrest and prosecute
23 Power to summon persons to give evidence and produce documents in inquiries
24 Officers required to assist Officers of Inland Revenue
 

CHAPTER IV

 
 

SEARCHES, ARRESTS AND SEIZURES

 
25 Searches and arrests how to be made
26 Power to seize
27 Confiscation of cigarettes
28 Power to release seized conveyance
 

CHAPTER V

 
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