What is Central Excise and Salt Act 1944?
Free for one month and pay only if you like it. ACT No. 1 OF 1944 [ 24th February, 1944.] An Act to consolidate and amend the law relating to Central duties of excise and to salt.
How do I pay customs duty under protest?
Where an assessee desires to pay duty under protest he shall deliver to the proper officer a letter to this effect and give grounds for payment of the duty under protest. (2) On receipt of the said letter, the proper officer shall give an acknowledgement to it.
What is the penalty for Offence disclosing any information by excise officer?
General penalty. – A breach of these Rules shall, where no other penalty is provided herein or in the Act , be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed.
What is central excise duty in Pakistan?
As part of budgetary measures for the year 2007-08, Special FED at 1% has been levied on goods which are manufactured or are imported in Pakistan. This duty is in addition to FED as prescribed in the First Schedule of the Federal Excise Act, 2005.
Who must be registered under Central Excise Act 1944?
Registration – (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered; Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.
Under which section goods are defined in Central Excise Act 1944?
Section 5. Remission of duty on goods found deficient in quantity. – (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity.
Can custom duty be refunded?
A Yes. If any excess duty is paid on export goods, an application for refund of such duty should be made before the expiry of six months from the date on which the proper officer makes an order for clearance of goods for export. (Section 26 of the Customs act 1962).
Can I claim back customs charges?
In certain circumstances, it may be possible to receive a refund of customs duties paid, provided the goods you bought have been returned to the seller. You cannot claim a refund until after payment of the customs charges.
What are the powers of excise officer?
Any Central Excise Officer duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act.
What are the Offences under the central excise Act?
As per section 9A of CEA, offences under central excise are made non-cognizable except in case of, where duty liability is exceed ₹ 50 lacs and offence is related to evasion of duty or utilisation of credit. In these cases, offence shall be cognizable and non-bailable.
What is meant by central excise duty?
Central excise duty is an indirect tax, i.e. each person, rich or poor, is liable to pay tax indirectly on purchase of goods which have already been charged to duty. This tax is administered under the authority of Entry 84 of Union List of the Seventh Schedule read with Article 226 of the Constitution of India.
Who is related person as per Central Excise Act?
Hence, the assessee and Ashutosh are related persons in terms of Section 4 (3) (b) (i) and (ii) of the Central Excise Act, 1944.
How can you clear the goods under excise act?
after informing the proper officer in writing at least seven days in advance the quantity of such goods and the date on which he proposes to destroy them and after observing such conditions as may be prescribed by the Commissioner by general or special order, destroy such goods where the duty payable thereon has been …
Can you refuse to pay Customs charges?
If the receiver refuses to pay the customs duties, you have three options. You can: Choose to pay the duties yourself. To do this, you must contact us to reverse the charges.
What is the period of limitation for claiming customs duty refund?
TIME LIMIT: An application for refund claim must be made within six months from the date of order of clearance of goods. OBJECT: Section 27 is a statutory authority for allowing refund of both Customs duty and interest.
How do I get a refund from customs?
In all cases, you should submit the following to claim a refund
- Your full name and address.
- The reason for your refund request, for example, returns or replacements.
- Proof of payment of Customs Duties and VAT.
- A copy of the invoice, and any other relevant documents.
Who must be registered under central excise Act 1944?