 ihlj,:' further ,to cameiid' me!' '~tomb act, _be it enacted by parli~rrien(in' the1'hirty-sixut year ot the repubue  ' 'f,· " " '" ' r'  of india as follows: -' " " ',; : ' ,  short title aaieqdmet of -ioa , z; in section 28 ~ the"customs act, 1962(h  ei~r  to  5 the 'principal', act)·, in sub-ieetioll (l~, attef _ prcwite;tbe fctllowidg proviao shall be inserted, jl8jimny:''-';provided further 'th'~ 'if the c~~8i go~eot is iliuafted that it is necessary'ih thepubllc' interet 10 to do, it may, by order in each case; extend th, _remid period, qf ~hae l"tarb for such 10 turthei'periodb"it may daern fit" ~ j 1a,'hction 28 of the piilleipel act,-(g) in su~tion' (,d,'ln:,: pr~; 'b- the wgiods "u' if", the  '- if  tim! ~ ~~ ocer"" the ~"cqu~ of , ~"~"j ,d«t,~~ ~~~;" ",' 15 '~ :' (~)' t1l,lub-i$ction'e~;'~ ''g1tt~ ·'~1',~dj"r of cultpml'" 'the wcrii "or 't1ie' 0dwt0t~4f cwibiraui;i:'-' cue may 4 in section 48 of the principal act, for the woj,"ds "within two months", the words "within forty-five days" shall be substituted  amendmentof section 48 amendment of section !j 1 :; in section· 61 of the principal act, in sub-section (1), for clause (a) the fellowing shall be substituted, namely:-'(a) in the case of-(i) non-consumable stores; or qii) goods intended for supply to a foreign diplomatic mission; or (iii) goods intended for· use in any manufacturing process or other operations in accordance with the provisions of section 10 65; or (iv) goods intended for use in any hundred per cent exportoriented undertaking; or (v) goods which the central government ipay, if it is satisfied that it is necessary or expedient so to do by notifica-~5 tion in the official gazette, specify for the purposes of this clause, till the expiry of one year: expzanation-for the purposes of sub-clause (iv), "hundred per cent export-oriented undertaking" has the same meaning 20 as in explatultion 2 to sub-section (1) of section 3 of the central exci,ses and salt act, 1944;' 1 of 1944 amendmentof section 74  6 in section 74 of the principal act, in sub-section (1), in the opening paragraph, for the portion beginning with the words "any duty has been paid" and ending with the words "be re-paid as drawback, if-to, the 25 foljowing shall be substituted, namely:-"any duty has been paid on importation,-(i) are entered for export and the proper ofticer makes an order permitting clearance and loading of the goods, for exportation ·under section 51; or 30 (ii) are to be exported as baggage and the owner of such baggage, for the purpose of clearing it, makes a declaration· of its contents to the proper officer under section 77 (which declaration shall be deemed to be an entry for export for the purposes of this section) and suchofticer makes an order permitting 35 clearance of the goods for exportation, or (iii) are entered for export by post under section 82 and the proper officer makes an order permitting clearance· of the goods for exportation, ninety-eight per cent of such duty shall, except as otherwise here- 40 ~ inafter provided,'be re-paid as drawback, if-", amendmentof section 75 , 1 in section 75· ot' the principal act, in sub:-section (1), after· the words "proper oircer", the words "or being goods entered for export by post under section ,82 and in respect of whi~ an order pennitting clearance for exportation bas been· mad~ ,by the proper oileer" shall be 45 jnsel'$ed and shall be deemed to have been inserted with effect  from the 13th day of may, 1983  8 in section 110 of the principal act" after sub-section (1), t~e following sub-sections shall be inserted, namely:-amentlmenial section , (la) the central government may, having regard to the 110 perishable or hazardous nature of any, goods, ciepreciation in the 5 value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the official gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper offtcer in such manner as the central 10 government may, from time to time, determine after following the procedure hereinafter specified (lb) where any goods, being goods specified under sub-section (la), have been seized by a proper o~cer under ~ub-section (i), he shall prepare an inventory of such goods containing such details 15 relating to their  description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceedings under this act and shall make an application to a magistrate for the purpose of-20 (a) certifying the correctness of ·the inventory so prepared; or (b) taking, in the presence of the magistrate, photo- graphs of such goods, and certifying such photographs all true; or as (c) allowing to draw representative samples of such goods, in the presence of t~e magistrate, and certifying the correctness of any list of samples so drawn (ie) where an application is made under sub-section (1b), the magistrate shall as soqn as may be, allow the application" 9 in section 125 of the principal' act,-amendmeot of section 125 35 (a) in sub-section (1), after the words "the owner of the goods", the words "or, where such owner is not known,the person from whose possession or custody such goods have' been seized," shall be inserted; : '(b) for sub-section (2),the following sub-section shall be substituted, namely;- (2) where any fine in lieu' of confiseatlon, of ~ good~ is imposed under sub-section (i), the owner of such·· goods or t!te· person  referred to tn sub-6ection (1); shall in addition, be ·liable to any duty and charges payable in respect of' such goods" 10 in section 129c of- ~he principal act,- '  amcodment ot section 129c 45  (<<)' in sub-section (3), for the woi"~s' "three members", the woras "two members" shall ,be substituted;  ,(6) to 'sub-s~ion (5)  thetoliowlrig 'proviio, ' ; shall be' adtledj' namely:-' ',' , '"provided''' that where 'the members at jl' speci$lbench· are equally "divklec:j, th~poijlt, ot ~jd~' 9ri' ~~c\h:, tltey differ (i1hall: be! decided by the ptesidentlit: ",  , :  "'  : i' - 11 iri section 139 of the principal act, the following explamtion shall be inserted at the end, namely:-~~n' of section 139 'ezpzafi4tion-for the purposes of this section, "document" incllidel inventories,  pliptogfaphs and lists certified by a magistrate under sub-sectiod (ic) of section 110' ') 12 alter section 151 of the principal act, the following section shall be inserted, 'namely:-lalemon of new aec:tion isla instruction' to oftia:r~ of cl1ltom~, "i5ia the board may, if it ,considers ,it necessary or expedient so to do for the ~urp06e of uniformity in the classificlltion of goods or with, respect to the ulvy of duty thereon, issue such orders, in,struc- 10 tiohs and directions' to bfticers of curtatns as it may deem fit and , s~cp cifrc~i's of ~ustoms, arid all other persc:ftls employed ill the executi'on to this act sh811 'observ~ and 'follow such ordets, instrut-tions ,a9a ~ife~ii()hs' of the bjatd: provided that no $uch orders, instructions or directions shall 15 be issued-' (a) so as to r~quire any such oqicer of customs to make a particulat' assessment or to dispose of a particular case in a parti-~r manne~; or , (b) so as to inter&re with the discretion at the collector of 20 customs (appeals) in the exercise ot hill appellate functions" transfer of certain pending proc:ccdin!/s, 13 !very pro~eedlrig tinder the, ptovisb to sub-seetion (1) of section 28 of the ptlncipai act, which is pending immediately before the commencement of this act before ati assistant colleetor' of customs and ally matter arising ou~ of or connected with, 'such proceedings and 25 which ~s so pending, shall stand transferred pn sucb commencement to the collector of customs who may proceed with such proceedings or matter from the stage at which it was on such commencement or from allt' ~arjier s~~&~ as he, may deem fit: provided that any pitrty to' the proceeding ot matter may demand 30 tllai' bmo'teproeeedirig· furiber with' the proceeding or matter, he may be re-heard validution it (1) any draw'ba~k aj1o~ under section 75 of the 'principal act on goods' exported by post during the period commencing on and from tl'ie'13th 'daybf'may, -l':nd' ending' with the date of-bommencement 35 hf this ket shan be' deemed: to' have been validly allbwedu' if the provlldoas bittie 'wei secnion, 'u amended by leetioll, '1 ef this act, had been i~ ,force at all material times (2) any penon' whose claim for drawback on goods exported by post u;nder, section 75 of the principal act duriilg 'die period commene- 1-0 ing on and froll) the 13th day of may, 1988 and ending with tbe date, of commencement of thlt ad 'was disallowed'"eri the ground that the prlndpa'i act did tult pr~ for ,y  ch ollowance, may, within ninety days from such commencement, apply to the proper ofilcer for j::~oosfaetaijon ~ tile ,1i@~ter~d $ltd) proper qft\~ shall d!cide such 45 ~' 89il the provts!on$' of 'section "75· of' 'the principal' act, as amended by section 7 ofthli aet, had 'been in force on the date on which such goods were so exported  the customs act, 1m (&2 of 11162), provides for· the levy of duties of customs it is' prepaaeci to make c:ertain amendments to the :act so as to remove certain practical difficulties experienced~ in the administration of the act 2 the bill pl'ovidelf, aritorig ·o&r things, for ,the folldwing amendmerits, natbely:-  ,  (i) section ~ of tb,e act p~oyides for the re-importation of goods produce~ or manufactured in india free of duty if such importation takes place wi~bin three years of their ~xeort it is proposed to amend this etion to enable the central government to extend the said period of three years in certilin c:a~~ in the public interest; (ii) section m of the act, empowers the propl!!r oftlcer td serve notice, on the penion char~able with the duty for payment at duties not levied, short-ieviec!ar errbnedusly refubdecl" by reaon of colhision or any wilful rriis;;itatemeflt hrnppresbtan  'of, -facts by the iinpoi'ter or the export~r or his a,ent or einpldyee within a period of five' years from the relevant date a defided in the section the aoililtant c~uim:tot of customs then determines the amount due from th~ ooncl'!rned person in order to eni\lre a more judiciolls exercise of this power, it ii proposed to suitably amend this· section to proyide that this power is exeieised' 6y the coli~tot of customs   (iii) section 48 ot the ad pt't)'\i'ld~1'l for the procedure for the $aie of goods if they are not cleared, warehou8ed or tran&hipped within two iridilths a&!r theit uriloadttii' it i~ proposed to reduce this peridd to forty-five days: (iv) section 61 deals with the period for which the goods may remain warehoused without payment of interest on the amount of duty payable it is proposed to suitably amend this aec~on to provide for a longer warehousing period without payment of in~rest jh res~t of some more categories of goods (v) section 74 provides for allowing drawback oil the export of goods in respect of which duty has been paid on the importation thereof it is proposed to suitably amend this section so as to allow such drawback also pn ~ds e~pprt~ as baggage ~r  by post; (vi) section 7tl beils with orawdack··on uhfldttm inaterials used in ·ut, manufa~ of~' wbich ~fe e:x:~ i~ is proposed to amend this ~ion so a' to au~w· sti~h paymeitt ·of dlil~~ck in the case of go<>ds exported by ~osi aise; retrdipt!cii~y frmn the' 13th day cif may, 1988 '~~,~yi8iont'i'r a~o~i~; ~r~wbaeltbn gd~d~ ~xporie~ by post , luch·~ ,in ~¥,t c;rjshe1fy ~clt'~~~~~''trd~,'uie ,i9t~ day of  may' 1~ when ajdlinertatn~t was 'machf tti th~ re~:vint· pto-t1s,ons  / ,: in view of this, the amendment is proposed to be made retrospectively from that date and a necessary validating provision has also been included (vii) section 110 of the act deals with the seizure of goods, documents· and things it is proposed to suitably· amend this section to provide for the procedure to be adopted for the disposal of certain seized goods having'regard to ~eir perishable nature or depreciatim -in their value with the passage of time or other relevant cir-!cumstances;   (viii) section 125 provides for option to the owner of the goods ,to pay fine in lieu of confiscation thereof in addition to any duty· and charges payable thereon it is proposed to suitably amend this section so as to specifically provide that whenever any fine in lieu of confiscation of goods is i~posed on any owner of the goods, such owner shall also be liable for duty and charges payable in respect ~f such goods it is also proposed to clarify that in a case where the o~er of the goods is not  known, the person from whose possession or custody such goods are seized will be made responsible for the payment· of the fine, duty and other charges   (ix) section 129c provides for the procedure of the appellate tribunal constituted lunder the act with· a view to providing  facility for speedy disposal of appeals by special benches of the  apellate tribunal, it is proposed to amend this section so as to enable  the constitution of special benches of" not less than two members instead' of three members, as at present it is also proposed to provide that fu case of difference of opinion on any point among the members of any such bench, the point shall be decided by the president of the appellate tribunal; (x) it is proposed to take over power to enable the central - board of excise and customs to issue orders or instructions to  ·officers of customs in respect of classification of goods or of the levy of duty thereon for the purpose of achieving uniformity in respect of t1tese matters , 3 the bill seeks to a'cliieve "the above objects   new dellu; the 11th december, 1965 • v1shwanath pratap singh  president's recommendation under articles 117 and 274 ~  of the cgnstitution of-india  ,,',   [copy of letter no 492/6/85-cus (vi), dated' the  6th december, 11185; from slui vishwanath pratap singh, minister  of finance to the secretary-general, lok sabha]  the'pr~ident,having been jnfo:r:med  ~f tpe subject matter of the jnopsed bill further 1;0 ,amend the customs act, 1962 recommends under claqse·,(1)pfarti~117,of,t11ecol)stituijo~,·ttle introdu~tion of the ~llove bill in lok sabha'   re-imporill tionof goods produced or mallufactured in india (fi2 01' 1962)     , m (1) if goods' produced or manufactured in india be imported into india after exportation therefrom, such goods shall be, liable to duty and be subject to all the conditions and restrictions, if any~ to which goods of the like kind and value not so produced or manufactured ~ liable or subject, on the importation thereof: provided that if such importation,  other than impdrtation of goods produced or manufactured ~ a free irade zone, takes place within three ' years after the exportation of such goods and it is shown to the satisfaction of the assistant collector of customs that the goods are the same which were exported, the goods may be admitted-(0) in any case where at the time of exportation of the goods, drawback of any customs or excise duty levied by the union or both was allowed, on payment of customs duty aqual to the amount of such drawback; - ~ - (b) in any case where at the time of elq)ortation of the goods, drawback of any excise duty levied by a state was allowed, on payment of c~toms duty· equal to such 'excise duty leviable ~t the time and place of importation of the goods; (c) in any case where the goods were exported in bond without payment 01-' ' (i) the customs duty leviable on the imported materials, if any, used in the manufacture of the goods, or (ti) the excise duty leviable on the indigenous materials, if any, used in the manufacture of the goods, or (iii) the excise, duty, if any, leviab~e on the goods, on payment of customs duty equal' to ~the 'aggregate atncmltdf all such duties calculated at the rates prevailing at the time and place of importation of the goods; (d) in any other case, withqut payment~f  duty  1 of 1944 explanation 1-where in respect of any goods produced or manufactured in a free trade zone, any duty leviable under this sub-section is leviable at different' rates, then, such duty shall be leviable at the highest of those rates  ' explanation 2-for the purposes gf this su~~tion, ''free q-ade zone" has the same meaning as in explanation 2 to sub-section (1) of section 3 of the central excises and salt act 1944 - - - - - ji (1) when ;any duty ¥snot been levied or has been short-levied or erroneousl~ refunded  the proper ofticer may,-notice for paymedt of dudea dot levied sbortlevied or errode-ouily rcfullded (0) in the case of any import made by any individual for his personal use' or ,by government or by any educational, research or charitable institution or hospital, within' one year; (b) in any other case, within six months , from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been so short-levied or to whom the refund has erroneously been made, requiring him to show cause why be should 12&t pay the amount specified in the notice: provide4 that where any duty ~ not ,been levied or has been shortlevied or has been errodeo~y refunded by ?-"easc?n of ~llusi~n or any wilful mis-statement or suppression of facts by the importer dr the exe,~rter or the agent or employee of the importer or exporter, the provisidn!j of this ~ub-secton shall have effect as' if for the words "one year" and "six months;' the words "five years" were substituted i;,rpla~~i9~-where the sej'v~e ~f the :,\o~ce i stayed by an ord~r of a co~rt, t~, peji~d of ~uch st-)' sllall' be e¥cluclecl iii comp\ltillg ~e aforesaid perioq of one year or 'six months or five years, as the cue ~y ~,  procedure(') "'e assistant collector of customs, after considering the !!epresentation if any," made by the person on whom notice is ~rved under sub-section (i) shall determine the amount of duty due from luch person (net being in excess of the amount specified in the notice) and ~here­upon ~uptl pel'lon shflll pay the mount so determined - - - - - 48 if any goods brought into india from a place outside india are not cleared for home consumption or warehoused or transhipped witkin two months from ule date of' the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to ady imported goods is relinquiheci, such goods may, after notice to the importer and with the permission of the proper oflcer be sold by tq, peraqn h(lving the custody tp~f; provided that:-of good!! not cleared, warebouseu or transhipp cd within two mouth after unloading (a) animals, perishable goods and, hazardous goods, may with the permission of the proper offieer be sold at any tinutj (b) 'arl1l1i and ammunition may be sold at such time and place aad m aab •• 11"  the oeawel goverdmllnt may di~t s4 of 1959 bxplanation-in this section, "arms" and "ammunition"  have' the meanings respectively assigned to them in the arms act, 1959 - - - - - 81 (1) any warehoused g~ may be left in the warehouse in which they are d~ostted or ht ~ny w~rehouse to which they may be re~oved,-period for which aoocii may remain warehoused (a) in the case of non-consumable stores till the expiry of one year; and - provided that-- - - (i) in the case of any goods which are ukely to deteriorate, the aforesaid period of one year or three months, as the case may be, may be reduced by the collector of customs toluch shorter period as he may deem fit; (it) iil the case of any goods which are not likely to deteriorate the aforesaui period qf' one year or three months, as the cue may be, may, on sufficient caur being shown, be extended by the colleotor of customs for a pej'iodnot exql8cib)g six manthsand by the board, for such fufther period as it may ~eem fit: providedfurthec that· when the licence for any private warehouse is cancelled, the ow~er of any goods warehoused' th~rein shall, within seven days from the date on which, notice of suc~ cancel,lation is· given or within ,'such extended, period as the proper ofticbl" may allow, remove the goods from such warehouse to another warehouse' or clear them for home colis'l1mption or" exportation :  , drawollck allowable on re·cxpo't of dllty,p:1id i,"oods  -74 (1) when·any goods capable of being easily identified which have, been imported into india and upon which any duty has been ;paiq on im~ " portation, are entered for export and the proper - officer makes an arder: permitting clearance and loading of the goods for ' exportation under' section 51, ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be re-paid as drawback, if- '(il) the goods are identified to the satisfaction of the assistant cojlector of customs as the goods which were imported,; and (b) the goods are entered for export within two years from the ,date of payment of duty on' theimpol'tation'theeof:· j' provided that in any particular ca,e the 'aforesai'a '~ricido{ two years may on sufficient cause being shown, be extended by the board by such further period as it may deem fit  ' - draw~cl onimporled m&ledlll! used 'in in tm,' manufacture of goods which' are exporte,! 7:' (1) where it appears to the central government that in'respect of goods of any class or description manufactured in india; being goods' which ,have been entered for export and in respect of which an order permitting the c1ealw1ce and loading'tkereof for exportation has been made under section 51 by the proper·officer, a drawback should be allowed of duties of customs ~argeable under this act on any impor~ed materials of a class or description used in the manufacture of such goods, the central -government may,' by notification in the offictal ~ gazette, direct hat drawback shall be allowed in respect of such goods in' accordance with, and subject to, the rules' made under sub-section ' (2)     ~ lit) (1)  -  ii<  -    125 (1)  -  seizure of goods, documents and things, option to pay· fine in- lieu of conflsca~ tion   (2) for the removal of doubts it is hereby declared that any fine in lieu of confiscation of goods imposed under sub~section (1) shall be in :1ddition to any duty and charges payable in respect of such goods  - - - - 129c (j) - - - - procedure of appellate tri hun a i (3) every appeal against n decision or order relatipg, among' other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment, shall be heard by a special bench constituted by the president for hearing such appeals and such bench shall consist of not less than three members and shall inciude at least one judlciaj member and one technical member ' - -   - - (5) if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is __ majority, but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the president for heariiai on ~ point or points by one or more of the othe:r members of the appellate tribunal, and such point or points shall be decided according to the opinion· of the majority of the members of the appellate 1'ribunnl wh'j have heard the cue including those who first heard it - '" '" '" 139 where any document-preaumpiion uto doculn!nl~ in cerlllin (i) is produced by any person or has been seized from the custody or control of any person in either case, under this act or under any other law, or case~ (ii) has been received from any place outside india in the course of investigation of any offence alleged to have been committed by any person under this act,  and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the 'court shall--i (4) presume, unles the contrary is proved, that the signature and every other part of such document which purports to be in the handwriting of any particular person or wltieb ule-,court may reasonably assume to have been signed by, or to ~ in the lurlld~ting of, apy particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to bave been so executed or attested; (b) admit the document in evidence, ·notihistlndtrtg that it is not duly stamped, if such document is otherwise admissible in evidence; iii'-(c) in a case falling under clause (i) also pr~sume, unless the contrary is proved, the truth of the contents of such document - a bill further to amend the customs act, 1912 (shri vishwaftath prata:p singh, mi7liate, 01 fiuate) 