Page 89 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-291: Write a short note on applicability of penal provisions in Customs law on attempt to export
goods improperly
A-291: As per Section 113 of the Customs Act, 1962, goods attempted to be exported
improperly are liable to confiscation. Further, Section 114 stipulates that any person who, in
relation to any goods, does or omits to do any act, which act, or omission would render such
goods liable to confiscation under Section 113, or abets the doing or omission of such an act,
shall be liable to penalty as under:

Sl. No. Goods Maximum Penalty
1 In case of prohibited goods (a) Three times the value of the goods declared by
the exporter or
(b) Three times the value as determined under the
Customs Act, whichever is greater
2 In case of dutiable goods, other (a) upto 10% of the duty sought to be evaded on
than prohibited goods such goods or
(b) 5,000, whichever is greater Further, such
penalty will be subject to the provisions of section
114A. However, where such duty as determined
under section 28(8) and the interest payable
thereon under section 28AA is paid within 30 days
from the date of communication of the order of the
proper officer determining such duty, the amount
of penalty liable to be paid by such person under
this section shall be 25% of the penalty so
determined.
3 In case of any other goods (a) Value of the goods declared by the exporter or
(b) Value as determined under the Customs Act,
whichever is greater.

Q-292: What are the provisions relating to effective date of notifications issued under Section 25 of
the Customs Act, 1962?
A-292 The date of effect of every notification issued will be the date of its issue by the
Central Government for publication in the Official Gazette, unless provided otherwise in the
notification. Issue means signed by competent authority and sent for publication to
Government press. The provision is made as there may be delay of one or two days in
publishing in Gazette e.g. if the notification is issued on 3rd September and published in
Official Gazette on 5th September, the notification will be effective from 2nd Septmeber.
The above rules do not apply to exemptions granted through special orders. Special
orders are issued separately for each case and communicated to the beneficiary directly by
the Government.

84