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............................................................................................................................. Contents Amendments Proposed in the Customs Act, 1962 by the Finance Bill, 2008. Glossary of Terms relating to Customs & FTP Introduction to Customs Law and Procedures Part 1- Customs Act, 1962 Chapter I. Preliminary Chapter II. Officers of customs Chapter III. Appointment of customs ports, airports, warehousing stations, etc Chapter IV. Prohibition on importation and exportation of goods Chapter IVA. Detection of illegally imported goods and prevention of the disposal thereof Chapter IVB. Prevention or detection of illegal export of goods Chapter IVC. Power to exempt from the provisions of chapters IVA and IVB Chapter V. Levy of, and exemption from, customs duties Chapter VA. Indicating amount of duty in the price of goods, etc., for purpose of refund Chapter VB. Advance rulings Chapter VI. Provisions relating to conveyances carrying imported or exported goods Chapter VII. Clearance of imported goods and exported goods Chapter VIII. Goods in Transit Chapter IX. Warehousing Chapter X. Drawback Chapter XA. Special Provisions relating to Special Economic Zone Chapter XI. Special Provisions regarding baggage, goods imported or exported by post, and stores Chapter XII. Provisions relating to costal goods and vessels carrying costal goods Chapter XIII. Searches, Seizure and arrest Chapter XIV. Confiscation of goods and conveyances and imposition of penalties Chapter XIV A. Settlement of Cases Chapter XV. Appeals and Revision Chapter XVI. Offences and Prosecutions Chapter XVII. Miscellaneous The Schedule Part 2 - Customs Rules and Regulations • Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 • Interpretative Notes • Customs Valuation (Determination of Value of Export Goods) Rules, 2007 • Customs (Provisional Duty Assessment) Regulations, 1963 • Customs (Import of Goods at Concessional Rate ofDuty for Manufacture of Excisable Goods) Rules, 1996 Customs(Compounding of Offences) Rules, 2005 • Accessories (Condition) Rules, 1963 • Goods Imported (Conditions of Transhipment) Regulations, 1995 • Transportation of Goods (Through Foreign Territory) Regulations, 1965 • Project Imports Regulations, 1986 • Customs House Agents Licensing Regulations, 2004 • Imported Stores (Retention on Board) Regulations, 1963 • Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 • Customs, Central Excise Duties and Service TM Drawback Rules, 1995 • Warehoused Goods (Removal) Regulations, 1963 • Manufacture & other Operations in Warehouse Regulations, 1966 • Baggage Rules, 1998 • Baggage (Transit To Customs Stations) Regulations, 1967 • Passenger's Baggage (Levy of Fees) Regulations, 1966 • Rules for Shipping of Passenger's Baggage and Passing of the same Through Custom Houses • Rules for Passing Free of Import Duty Baggage Through Custom House at Bombay • Rules for Passing of Passenger's Baggage Through Saurashtra • Courier Imports and Exports (Clearance) Regulations, 1998 • Rules Regarding Postal Parcels & Letter Packets • Imported Packages (Opening) Regulations, 1963 • Attachment of Property of Defaulters for Recovery of Govt Dues • Specified Goods (Prevention of Illegal Export) Rules, 1969 • Notified Goods (Prevention of Illegal Import) Rules, 1969 • Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957 • Import Manifest (Aircraft) Regulations, 1976 • Import Manifest (Vessels) Regulations, 1971 • Export Manifest (Aircraft) Regulations, 1976 • Export Manifest (Vessels) Regulations, 1976 • Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 • Levy of Fees (Customs Documents) Regulations, 1970 • Notice of Short-Export Rules, 1963 • Bonded Aircraft Stores (Procedure) Regulations, 1965 • Boat Notes Regulations, 1976 • Customs Refund Application (Form) Regulations, 1995 • ATA Garnet (Form of Bill of Entry & Shipping Bill) Regulations, 1990 • Bill of Entry (Forms) Regulations, 1976 • Bill of Entry (Electronic Declaration) Regulations, 1995 ' • Uncleared Goods (Bill of Entry) Regulations, 1972 • Bill of Coastal Goods (Form) Regulations, 1976 • Shipping Bill for Aircraft Spares Ex-Bond Regulations, 1975 • Shipping Bill and Bill of Export (Form) Regulations, 1991 • Import Report (Form) Regulations, 1976 • Export Report (Form) Regulations, 1976 • Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994 • Denaturing of Spirit Rules, 1972 • Stamping of Piece-Goods and Testing of Yarn Rules, 1949 • Customs (Publication of Names) Rules, 1975 • Rules for Publication of Daily Lists of Imports and Exports • Rule for Furnishing of Informations by Customs Officers • Rule for Grant of Port Clearance To Sailing Vessels in Kandla • Rules for Special Pass for Breaking Bulk in any Port in the States of Madras, Pondicherry and Bombay • Rules for Special Pass for Breaking Bulk in any Port in the States of Mysore and Kerala • Rules for Special Pass for Breaking Bulk in any Port in the State of Saurashtra • Customs (Settlement of Cases) Rules, 2007 • Customs and Central Excise Settlement Commission Procedure, 2007 • Customs (Advance Rulings) Rules, 2002 • Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure Regulations, 2005 • Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977 • Rules of Determination of Origin of Goods Under Asia-Pacific Trade Agreement (Formerly known As Bangkok Agreement) Rules, 2006 • Customs Tariff (Determination of Origin of the UAR and Yugoslavia) Rules, 1976 • Customs Tariff (Determination of Origin of GoodsUnder the Agreement on SAARC Preferential Trading Arrangement) Rules,1995 • Customs Tariff (Determination of Origin of GoodsUnder the Free Trade Agreement Between the Democratic SocialisticRepublic of Sri Lanka and the Republic of India) Rules, 2000 • Customs Tariff (Determination of Origin of GoodsUnder the Preferential Trade Agreement Between the Transitional IslamicState of Afghanistan and Republic of India) Rules, 2003 • Rules of Determination of Origin of Goods Under the Agreement on South Asian Free Trade Area (SAFTA), 2006 • Rules (Interim) of Origin for Preferential Tariff Concessions for Trade Between India and Thailand • Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation • Agreement Between the Republic of India and Republic of Singapore) Rules, 2005 • Customs Tariff (Identification, Assessment andCollection of Countervailing Duty on Subsidized Articles and forDetermination of Injury) Rules, 1995 • Customs Tariff (Identification, Assessment andCollection of Anti-Dumping Duty on Dumped Articles and forDetermination of Injury) Rules, 1995 • Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002 • Rules of Determination of Origin of Goods under thePreferential Trading Agreement between the Republic of India and theRepublic of Chile Rules, 2007 • Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 • Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 Part 3 - Appeal, Revision and Appellate tribunal's Rules, Notifications and Orders • Customs (Appeals) Rules, 1982 • Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 • CEGAT (Countervailing Duty and Anti-Dumping Duty) Procedure Rules, 1996 • Appellate Tribunal - Constitution of Benches • Jurisdiction of Delhi Benches of CESTAT • CESTAT - Member of listing of Regular Matters • Listing, hearing & disposal of appeals/application - New procedure • List of dates with other particulars to be submitted • List of relied upon authorities to be submitted • Supplementary information required to be Annexed to appeal memo. • Reference Applications and Rectification of Mistakes - Manner of listing. • Rectification of mistake application to be posted for hearing within one month of receipt • Stay/Miscellaneous Applications to be listed on14th day of filing.. Admission of appeals valued up to Rs. 50,000 • Persons authorised to accept appeals, etc • Technical Officer authorised to accept appeals, etc • Appeal to CESTAT - Timings for receipt of appeals/applications. • Proper filing of Appeal Memos to CESTAT • Defective Appeals - Diary Number (Provisional Appeal Number) to be giver Tin case of defects • Appellate Tribunal - Delegation of Powers. • Inspection, search and supply of documents or records in the case on payment of Prescribed Fee. • Difference of opinion matters - Nomination of Third Member - Procedure • Measures for expediting and facilitating disposal of matters before the Tribunal - Clarification by CESTAT • CESTAT - Matter arising within the jurisdiction of a Zonal Bench to be filed and heard by that Zonal Bench • Fee for Application/Request for adjournment, passover or change of authorised representative, stay, cross-objections,reference application and other miscellaneous applications • CESTAT - Constitution of Bench at Ahmedabad • Appeal to Supreme Court against Appellate Tribunal's Orders - Time-limit • Customs, Excise and Service Tax Appellate TribunalMembers (Recruitment and Conditions of Service) Rules, 1987 • The National Tax Tribunal Act, 2005 Part 4 - Notifications Issued under Customs Act, 1962 • Contents of Notifications Issued Under Customs Act, 1962 and Rules And Regulations Made Thereunder • [Chronological List Of Basic Notifications - See Part 9] • Notifications under Section 1 - Extent and Commencement of Customs Act • Notification under Section 2 - Appointment of proper officers • Notifications under Section 4 - Appointment of Customs officers • Notification under Section 5 - Powers of Customs officers • Notifications under Section 6 - Delegation of powers • Notifications under Section 7 - Customs Ports and Airports, Inland Container Depots, Land Customs • Stations and Routes, Ports for Shipment and Landing, Ports for Coastal Trade • Notifications under Section 8 - Landing places and Customs areas • Notifications under Section 9 - Warehouses • Notifications under Section 11 - Prohibition of Transhipment • Notifications under Sections HA to UN - Illegal import or export • Notifications under Section 14 - Exchange rates for imported goods/export goods • Notifications under Section 25 - Exemption from duty • Notification under Section 27A - Interest rate for delayed refund • Notifications under Section 28A - Duties notlevied, or short-levied as a result of general practice - Exemption • Notification under Section 28AA - Interest rate for delayed payment of duty • Notification under Section 28AB - Interest on delayed payment in special cases • Notification under Section 28E - Advance Ruling - Definitions • Notification under Section 28F - Authority for Advance Ruling - Constitution of • Notification under Section 30 - Import manifest or Import Report - Other specified persons authorised to file • Notification under Section 31 - Entry inwards • Notifications under Section 34 - Exemption from supervision on landing and shipment from wharves • Notifications under Section 35 - Suspension of the issue of Boat Notes • Notifications under Section 36 - Restrictions on unloading and loading of goods on national holidays • Notifications under Section 45 - Custodian for imported goods • Notification under Section 47 - Interest for delayed payments of warehousing dues • Notifications under Section 54 - Transhipment of goods-Rules • Notifications under Section 57 - Appointment of Public Warehouse • Notification under Sections 59 & 59A - Warehousing provisions • Notification under Section 61 - Warehousing provisions • Notifications under Section 65 - Manufacture and other operations in a warehouse • Notifications under Section 69 - Export of warehoused goods • Notification under Section 70 - Volatile goods specified • Notifications under Section 74 - Duty drawback • Notifications under Section 75 - Drawback on imported materials used in the manufacture of goods which are exported • Notifications under Section 76 - Prohibition and Regulation of Drawback in certain cases • Notification under Section 84 - Declaration of Landing Charges • Notifications under Section 98 - Coastal goods -Applicability of certain provisions of Customs Act, 1962 Notificationsunder Section 98A - Vessels carrying exclusively coastal goods • Notifications under Section 99 - Restriction on coastal goods and coastal vessels • Notification under Section 103 - Screening of suspected person • Notification under Section 106 - Search of conveyance • Notification under Section 108 - Power to summon • Notification under Section 110 - Seizure of goods etc • Notifications under Section 123 - Burden of proof for notified goods • Notification under Section 129 - Appellate Tribunal - Constitution of • Notification under Section 129A - Appeals to the Appellate Tribunal • Notification under Section 135 - Prohibited goods • Notifications under Section 141 - Licensing of Cargo Boats • Notifications under Section 151 - Officers of other Departments to assist officers of Customs • Notifications under Section 152 - Delegation of powers • Notifications under Section 156 - Power to make Rules • Notification under Section 157 - Regulations of CBR to be deemed for C.B.E. & C. • Notifications under Repealed Land Customs Act, 1924 - Selectively operative under Section 160 • Notifications issued under Customs Rules and Regulations • Designated Authority under Customs Tariff (Identification, Assessment and Collection of Countervailing • Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 • Appointment of Assistant Commissioner of Customs(Refunds) within the Jurisdiction of Commissioner of Customs (Imports),Mumbai • Designated Authority under Customs Tariff (Identification, Assessment and Collection of Anti-Dumping • Duty on Dumped Articles and for Determination of Injury) Rules, 1995 • Director General (Safeguards) - Appointment of • Director General (Specific Safeguard) - Appointment of • FEMA - Appointments of Customs Officers under FEMA, 1999 Part 5 - Customs Forms & Bonds 1. Licence to import Transmitting Apparatus for Wireless Telegraphs into India 2. Application to import Wireless Receiving Apparatus into India 2A. Export Declaration 3. Individual Importation 4. Individual Importation 5. Individual Importation 6. Continuity Bond 7. Continuity Bond 8. Continuity Bond 9. Form of certificate to be given in respect ofgoods, other than Motor Vehicles, imported by Sea, Air or Land for theOfficial use of Diplomatic Missions, Consular Posts and TradeRepresentations 10. Form of certificate to be given in respect ofgoods, other than Motor Vehicles imported by Sea, Air or Land for thepersonal use of Diplomatic/Consular Officers/Officers of TradeRepresentation and for the personal use of their families 11. Form of certificate to be given in respect ofgoods other than Motor Vehicles imported by Sea, Air or Land for thepersonal use of the members of the staff of Diplomatic Mission/ConsularPost/Trade Representations and for the personal use of members of theirfamilies on their first arrival 12. Form of certificate to be given in respect ofcalendars, publicity posters and booklets imported by sea, air or landfor the official use of the Mission/Trade Representation 13. Form of certificate to be given in respect ofgoods purchased from Bonded Stocks for the official use of DiplomaticMissions 14. Form of certificate to be given in respect ofgoods purchased from bonded stocks for the personal use of diplomaticofficers and for the personal use of the members of their families 15. Form of certificate to be given in respect ofgoods imported by post parcel for the official use of theMissions/Consular Posts/Trade Representations 16. Form of Application for permission to sell ordispose of the Goods imported by post Parcel for the personal use ofDiplomatic/Consular Officers/Officers of Trade Representations and forthe personal use of the members of their families 17. Form of certificate to be given in respect ofcalendars, publicity posters and booklets imported by Post Parcel forthe official use of the Mission/Trade Representation 18. Form of Certificate to be given in respect ofMotor Vehicles imported or purchased from Bonded Stocks for theOfficial use of Diplomatic Mission/Consular Posts/ Trade Representations 19. Form of certificate to be given in respect ofMotor Vehicles imported or purchased from bonded stocks for thepersonal use of Diplomatic/Consular Officers/Officers of TradeRepresentation or for the personal use of the Members of theirFamilies 20. Form of application for permission tore-export/sell or dispose of the goods imported/purchased from bondfree of duty (to be submitted in quadruplicate) 21. Form of application for permission to sell ordispose of the Motor Vehicles imported or purchased from bond, free ofduty, to the State Trading Corporation of India Ltd. (to be submittedin sextuplicate) 22. Bill of Entry For Home Consumption 23. Bill of Entry For Warehousing 24. Bill of Entry For Ex-bond clearance 25. Deed of Guarantee for Transhipment 26. Form of application for Permission to Tranship 27. Transhipment Permit 28. Transhipment Application 29. Tranship Permit 30. Guarantee Bond under Transhipment Rules 31. Customs Declaration Form 32. Transit Manifest 33. Form of Application for permission to removegoods from one Warehouse to another in the same Port or to another Warehousing Port to be Warehoused there 34. Form of Bond under Section 106 of Sea Customs Act, 1878 35. Form of Security Bond required under Section 138 of the Sea Customs Act, 1878 36. Baggage Declaration Form 37. Form for Baggage Declaration 38. Form of Receipt of Duty paid on Baggage 39. Form of Certificate for Baggage Shipped from a Customs port 40. Form of the Empty Port Clearance for Sailing Vessels 41. Form of Port Clearance 42. Export General Manifest 43. Form of Empty Port Clearance for Native Craft 44. Form of Export General Manifest for Native Coasting Craft 45. Form of Continuing Bond 46. Cargo-Boat Licence 47. Application Form for Grant of Custom House Agents Licence under Section 146 of the Customs Act, 1962 48. Licence for Custom House Agent 49. Application Form for Grant of Custom House Agents Licence 50. Bond 51. Surety Bond 52. Identity Card for CHA 53. Identity Card for employee of CHA 53A.Identity-cum-Authority Card 54. Application for import and for Warehousing of Stores for Aircraft 55. Application for re-export of stores imported and warehoused for the Aircraft 56. Application for Entry Inwards 57. General Declaration 58. Cargo Declaration 59. Ship's Stores Declaration 59A.Crew's Effects Declaration 59B. Application Form for Registration 60. Bill of Entry for Uncleared Goods (sale list) 61. Form of Cargo Book 62. General Declaration 63. Passenger Manifest 64. Cargo Manifest 65. Declaration under Export Manifest (Aircraft) Regulations, 1976 66. Export General Manifest (Cargo Manifest) for Vessels - Original 67. Vessel's Stores List 68. List of Private Property in the Possession of the Master of the Vessel and Crew 69. General Declaration 70. Passenger Manifest 71. Cargo Manifest 72. List of Private Property in the Possession of the Captain and Crew 72A.Application Form for Registration 73. Export Report 74. Import Report 75. Bill of Coastal Goods 76. Shipping bill for Export of goods other than ex-bond 77. Shipping bill for Export of goods ex-bond 78. Bill of export 79. Proforma of Boat-Note 80. Proforma of Boat-Note 81. Proforma of Boat-Note 82. Form of Appeal to the Commissioner (Appeals) under Section 128 of the Customs Act, 1962 83. Form of Application to the Commissioner (Appeals) under Section 129D(4) of the Customs Act, 1962 84. Form of Appeal to the Appellate Tribunal under Section 129A(1) of the Customs Act, 1962 85. Form of Memorandum of Cross Objections to the Appellate Tribunal under Section 129A(4) of the Customs Act, 1962 85A.Form of Application to the Appellate Tribunal under Section 129D(4) of the Customs Act, 1962 86. Form of an Application to the High Court under Section 130A of the Customs Act, 1962. 87. Form of Memorandum of Cross Objections under Section UOA(3) of the Customs Act, 1962 in the matter of an application before the High Court under Section 130A(1) of the said Act 88. Form of Revision Application to the Central Government under Section 129DD of the Customs Act 1962. 89. Application for Import 90. Application for Export 91. ATA Carnet Form of Bill of Entry or the Shipping Bill 92. Omitted 93. Shipping Bill for export of goods under claim for duty drawback 94. Shipping Bill for export of dutiable goods 95. Shipping Bill for export of duty free goods 96. Shipping Bill for export of duty free goods ex-bond 97. Bill of export for goods under claim for duty drawback 98. Bill of export for dutiable goods 99. Bill of export for duty free goods 100.Bill of export for duty free goods ex-bond 101.Form of Bill of Entry to be filed by a passenger intending to take delivery of gold or silver from a customs bonded warehouse in India 102.Application for refund of duty/interest 103.Form Courier Bill of Entry-I (CBE-I) 104.Form Courier Bill of Entry-II (CBE-II) 105.Form Courier Bill of Entry-Ill (CBE-III) 106.Form Courier Bill of Entry-IV (CBE-IV) 107.Form Courier Bill of Entry-V (CBE-V) 107A.Form Courier Shipping Bill-I (CSB-I) 107B.Form Courier Shipping Bill-II (CSB-II) 107C.Form Courier Bill of Entry-VI (CBE-VI) 107D.Form Courier Bill of Entry-VII (CBE-VII) 107E.Form Courier Bill of Entry-VIII (CBE-VIII) 107F.Form Courier Bill of Entry-IX (CBE-IX) 107G.Form Courier Bill of Entry-X (CBE-X) 107H.Form Courier Bill of Export-I (CBEX-I) 107-I.Form Courier Bill of Export-II (CBEX-II) 108.Form for claim of drawback under Section 74 of Customs Act, 1962 on goods exported by post 109.Proforma for claiming drawback on re-export of duty paid goods under Section 74 of Customs Act 1962 110.Form for claim of drawback under Rule 11 111.Form for claim of drawback under Rule 13 112.Application for supplementary claim for drawback under Rule 15 of Customs and Central Excise Duties Drawback Rules, 1995 113.Clearance of Imported Goods — Cargo.declaration 114.Certificate of origin 115.Statement-DBK-I 116.Statement - DBK-II 117.Statement-DBK-IIA 118.Statement -DBK-III 119.Statement - DBK-III(A) 120.Indemnity Bond 121.Form of application for settlement of a case under Section 127B of the Customs Act, 1962 122.Form of application for seeking Advance Ruling under Section 28H of the Customs Act, 1962 123.Sample Certificate of origin - Asia-Pacific Trade Agreement 124.Application for Compounding Offence 125.Application form for registration to operate as authorised courier at a Customs station Part 6 - Allied Acts, Rules and Regulations • Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) • Foreign Trade (Regulation) Rules, 1993 • Foreign Trade (Exemption from Application of Rules in certain cases) Order, 1993 • Foreign Trade (Development & Regulation) Act, 1992 - Notifications • Provisional Collection of Taxes Act, 1931 (16 of 1931) [Extracts] • Aircraft Rules, 1937 [Extracts] • Tea Act, 1953 (29 of 1953) [Extracts] • Coffee Act, 1942 (7 of 1942) [Extracts] • Live-stock Importation Act, 1898 (9 of 1898) [Extracts] • Indian Post Office Act, 1898 (6 of 1898) [Extracts] • Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) (52 of 1974) • Foreign Exchange Management Act, 1999 (42 of 1999) • Foreign Exchange Management (Export of Goods and Services) Regulations, 2000 Foreign Exchange Management (Current Account Transactions) Rules, 2000 • Customs Tariff Act, 1975 (51 of 1975) • Validating Provisions relating to Customs Act, 1962 Part 7 - CBEC's Customs Manual of Instructions with Latest Instructions/Circulars Chapter 1 - Introductory Chapter 2 - Arrival of goods and procedures prior to lodgement of goods declaration Chapter 3 - Procedure for clearance of imported and export goods Chapter 4 - System of classification of goods Chapter 5 - Special classification schemes for imported goods; for a project, baggage and postal articles Chapter 6 - Customs valuation Chapter 7 - Provisional Assessment Chapter 8 - Import/export restrictions/prohibitions under customs law Chapter 9 - Customs clearance procedure for food items, livestock products, plant and plant materials Chapter 10 - Warehousing Chapter 11 - Transhipment of cargo Chapter 12 - Consolidation of Cargo Chapter 13 - Merchant overtime fee Chapter 14 - Procedure for less charge demand Chapter 15 - Refunds Chapter 16 - Detention of imported & export cargo and release/ storage options in disputed cases Chapter 17 - Import and export through courier Chapter 18 - Clearance By Post Chapter 19 - Import of samples Chapter 20 - Re-importation/re-exportation of goods Chapter 21 - Disposal of unclaimed/uncleared cargo Chapter 22 - Export promotion schemes (A) Duty Drawback Scheme (B) Export Oriented Unit Scheme (C) Export Processing Zone Scheme (D) STP/EHTP Scheme (E) Special Economic Zone Scheme Chapter 23 - Setting up of ICDs/CFSs Chapter 24 - Passenger clearance system - Facilitation-cum-enforcement Chapter 25 - Offences and penal provisions Chapter 26 - Appeals and review/settlement of cases Chapter 27 - System of grievance redressal in the field formations of Customs Latest Supplementary Instructions issued after September, 2001 under C.B.E. & C. Circulars Part 8 - Special Economic Zones • Introduction to Special Economic Zones • Special Economic Zones Act, 2005 • Special Economic Zones Rules, 2006 • Jurisdiction of Special Economic Zones • Unit Approval Committee • Notifications issued under Special Economic Zones Act • List of Special Economic Zones • Frequently asked Questions about Special Economic Zones • Circulars and Instructions on SEZ Part 9 - Chronological List of Notifications issued under Customs Act, 1962 • Chronological List of Notifications issued by Customs Commissionerates • Chronological List of Customs Notifications issued by Ministry of Finance ............................................................................................................................. Author Details R.K. Jain, M.Com., LLB. Excise, Customs and ServiceTax Consultant,Editor of Excise Law Times & Service Tax Review .............................................................................................................................
