2013-06-30+24 added-1 removed
What changed in the Customs Act, 1969 on 2013-06-30
Between the version published 2012-06-30 and the one published 2013-06-30, 24 sections appeared for the first time and 1 no longer appears.
Reading this in plain terms: a section appearing for the first time usually means Parliament inserted a new provision. A section disappearing usually means it was omitted. Neither is certain from the text alone, so treat this as a guide to what to check rather than as proof.
New in this version
- section 3DDD: Directorate General of Input Output Co-efficient Organization
- section 18A: Special customs duty on imported goods
- section 25C: Power to takeover the imported goods
- section 185B: Special Judge, etc. to have exclusive jurisdiction
- section 193A: Procedure in appeal
- section 194A: Appeals to the Appellate Tribunal
- section 194B: Orders of Appellate Tribunal
- section 194C: Procedure of Appellate Tribunal
- section 195A: Omitted. 195B. Deposit, pending appeal, of duty demanded or penalty levied
- section 195C: Alternative Dispute Resolution
- section 196H: Exclusion of time taken for copy
- section 196I: Transfer of certain pending proceedings
- section 196J: Definitions
- section 196K: Indirect Taxes Settlement Commission
- section 196L: Definitions
- section 196M: Powers and functions of the Commission
- section 196N: Application for settlement of cases
- section 196O: Disposal of applications by the Commission
- section 196P: Recovery of sums due under an order of settlement
- section 196Q: Bar on subsequent application for settlement in certain cases
- section 196R: Order of Settlement to be conclusive
- section 196S: Power of the Commission to re-open proceedings
- section 196T: Proceedings before the Commission to be judicial proceeding
- section 196U: Communications of orders
No longer present
These were in the previous version and are not in this one.
- section 25B: Omitted. 25C. Power to takeover the imported goods
How to check this yourself
Open the 2013-06-30 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.