CONTENTPART – I1. Introduction2. Types of Customs Duties3. National Calamity Contingent Duty (NCCD)4. Special Additional Duty of Customs (CVD)5. Education Cess6. Cess7. Sales Tax8. Conveyances9. Bonds & Bank Guarantees10. Exports11. Re-Import12. Export General Manifest13. Shipping Bills14. Factory Stuffing15. Examination & Clearance of CARGO16. Examination Norms at Port of Export17. Merchant Exporters18. Third Party Exports19. Imports20. Re-Export21. Project Imports22. High Sales23. Customs (For Excisable Goods) Rules, 199624. Import General Manifest25. Bill of Entry26. Classification of Goods27. Valuation28. EDI Assessment29. Assessment30. Manual Assessment31. Self-Assessment 32. Provisional Assessment33. Re-opening of Assessment34. Levy & Collection of Duty35. E-Payment of Customs Duty36. Exemptions37. Labelling of Goods38. Loading, Unloading & Storage of Goods39. Clearance of Cargo40. Transhipment of Cargo41. Fast Track Clearance42. Speedy Clearance43. Handling of Cargo in Customs Areas Regulations, 200944. Authorised Economic Oprator (AEO) Programme45. Warehousing46. Private Bonded Warehouses47. Custodians48. Setting up of ICDs/CFSs49. Custom Brokers50. Accredited Client Programme51. Risk Management System (RMS)52. Bulk Cargo53. Carrier54. Coastal Cargo55. Consolidation of Cargo56. Baggage57. Imports and Exports Through Courier58. Imports and Exports by Post59. Import by Hospitals60. Import by Private Colleges61. Charitable Institutions62. Educational Training, Research63. Un-Organisations and Priileged Persons64. Nominated Agencies65 Exhibitions, Displays & Fairs66. Live Stock Products67. Plants and Plant Materials68. Edible Items69. Software, packaged70. Warranty Replacement71. Perishables72. Metal Scrap73. Hazardous Waste74. Drugs and Cosmetics75. Samples76. Unclaimed/Uncleared Cargo77. Duty Drawback Scheme78. Export Obligation79. Merchant Overtime Fee80. Intellectual Property Rights81. The Legal Metrology Act, 200982. Audit83. Scomet Provisions84. Restrictions/Prohibitions85. Offences86. Compounding of Offences87. Penalties88. Mandatory Penalty89. Interest 90. Damages91. Demurrage Charges92. Money-Laundering93. COFEPOSA94. NDPS95. Smuggling96. Statement97. Arreswt or Detention98. Detention of Cargo99. Provisional Release100. Disposal of Seized, Confiscated and Time-Expired Goods101. Auctioned Goods102. Show Cause Notice103. Prosecution104. Adjudication105. Appeal and Review106. Settlement Commission107. Roveries108. Provisional Attachment of Property109. Refund110. Re- Representations/ complaints111. Grievance Redressal System112. Advace RulingsPART-II RELATING TO TARIFF?* Act Test Tubes?* ASAFOETIDA???Additional Customs Duty?* Badian Khatal Fruit (Star Aniseeds)?* Bakery Shortening?* Bluetooth?* Boric Acid?* Boric Acid And Compounds?* Car?* Cash Dispensers?* CD-Deck Mechanisms?* CD-Rom Drives ?* Cd-writer?* Cellulose insole sheets?* Cockroach traps and mosquito repellent?* CPU cooler fan with heat sink?* Dantmukta?* Data processing machine?* Decolourising earth/processed bentonite?* Denatured ethyl alcohol?* Disopyramide phosphate?* IS it necessary to seek clarification about about the generic name versus chemical name of medicines before clearance?* Elements of filters?* Fertilizers – imported?* Filters?* Flight computers?* Footwear?* Fused silica?* Gums, lacs and resins?* Holograms?* Human embryo?* Hydraulic seals/rings?* Inflatable life raft and life jackets?* Iron ore?* IT software?* Labelling machine?* Large format printers?* Leather?* Low noise block (LNB) down converter?* Magnetic accupressure treatment system?* Micro/mini SD cards?* Mobile pen/pen drive?* Case laws?* Mosquito repellent?* Multifunction speaker system?* New trim cutting waste?* Octagonal steel columns?* Ore concentrates?* Orimulsion?* Palm stearin?* Pepper seeds?* Pontoon upgraded as accommodation barge?* Rail cum road vehicle?* Refrigerator?* Refrigerator freezer?* Rotary tiller ?* shafts?* Shank buttons, snap fasteners?* Software protection lock?* Storage disk arrays?* Tablet computers?* Thermal camera?* TV tuners?* Used steel rails?* Virgin olive oilSubject IndexAbout The BookExtremes are bad. Hence, Buddha advocated themiddle path. During the cold war days, a pressreporter tried to grill Mrs. Indira Gandhi, the then PrimeMinister of India while she was on the official tour inUSA:- Reporter: Do you lean towards USA or USSR?Mrs. GandhI. I stand erect Stands like “Pro revenue”and ??Pro assessee” – both are wrong. In fact, “Prolaw” stand is right. We can know the correct positionof law only when we read what department says andhow judiciary interprets. That is why the Constitutionhas provided checks and balances to prevent possibleunbridled misuse of power Certainty and uniformity arethe cornerstones of any lawChange IS the law of life. Many changes have beentaking place and there IS a rapid change to the existinglaws at a jet speed wrth the process of globalizationand liberahzatlon. We have to keep pace, with everchangulgtimes. Ignorance and paucity of time is of noexcuse. Ignorance is costly and exploited Litigationhelps others. but not the parties to it. It is frivolous,expensIVe and Ome consuming. Litigant is preparedto give up his skin hoping to retain his bones.About The Author P. Veera Reddy, Assistant Commissioner of Customs,Central Excise and Service Tax hails from Jonnalagaddain Guntur District, A.P. He belongs to an agriculturalfamily. After completing M.Com., he jOined the Dept.as Inspector in 1975 got promotion as Supdt. in 1991and Asst. Commissioner in 2009. He took VRS on30.11 .2012 and currently he is enjoying real freedombesides peaceful life.He is a voracious reader and prolific writer and poet InEnglish and Telugu literature. So far, he has authored 40books on Excise and Customs, EOU, Exports, Imports,Service Tax besides some general books. Besideswriting some departmental books, he is also deeplyinterested in nature, Occult and Medical Sciences,Literature, Psychology, Philosophy, Spirituality,Homeopathy, Naturopathy Rekhi and Pramc Healing.Four of his books have been published In USA. A fewof his poems were published in www.poetry.com andIEC. He received appreciation from many professorsof various Universities of India and abroad IncludingCambridge University Press and London University forhis book “Flowery Expressions in English Language”and Gems of Wit and Wisdom. He is a regular contributorto ELl, STR andtaxindiaonline.comMother Teresa in her leiter praised him, “Thank you foryour beautiful poem”. He also received encomiumsfrom the top brass of the Dept. Incidentally, his wifeSmt. P. Lakshmi Rajyam worked as Superintendent inthe same Department.
Commercial Law How to Handle Customs Problems By P. Veera Reddy, P. Mamatha 8th Edition March 2016
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