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Finance Act 2018 and Customs Act 1962

Courtesy/By: JOHNSON THANGIAH - Advocate- Tirunelveli & Tu | 18 Feb 2018 Views:1133

On 01-02-2018 The Finance minster Mr.Arun Jaitly presented union budget along with some changes in Customs Act 1962 before the parliament.The customs act will be effective after getting assent from the President of India. (1) Customs Act 1962 U/S 25A,25B, was inserted and will provide re export and re import would have to be done with in the period of one year from the order of clearance of imports and exports. (2) Customs Act 1962 U/S 17 proposed to be amended and proposal for verification by the proper officer for re assessment. (3) Customs Act 1962 U/S 1 is to be expanded to make it applicable to a person who commits any offence or contravention out side India (4) Customs Act 1962 U/S 125 has been proposed amended for payment of time with in 120 days. (5) Customs Act 1962 U/S 28 amendment provides pre notice consultation before issue of SCN in cases and adjudication of SCN mandatory done with in 6months and 1year respectively. Notices issued after 14/05/2015 will be governed by existing provisions. BY JOHNSON THANGIAH Advocate Tirunelveli & Tuticorin Tamilnadu Email Id johnsonthangiah26@gmail.com Mobile 9443194559

Courtesy/By: JOHNSON THANGIAH - Advocate- Tirunelveli & Tu | 18 Feb 2018 Views:1133

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