Customs Act, 1962 Section 129da — Omitted []****
Customs Act, 1962 · Omitted []****
Plain-English Explanation
Overview
Section 129DA of the Customs Act, 1962, formerly dealt with the power of the Board (CBIC) to issue orders or instructions concerning the fixation of tariff values. Critically, this section has been omitted entirely from the Customs Act. Therefore, it no longer has any legal effect. The implications are that any existing or future tariff values are/will be guided by other provisions within the Customs Act and related regulations.
Who Does This Apply To?
Since Section 129DA has been omitted, it directly affects no one. The previous application applied broadly to the Central Board of Indirect Taxes and Customs (CBIC) and, indirectly, to importers and exporters whose valuation of goods might have been influenced by tariff values fixed under the now-omitted section. Previously, it would influence Customs officers assessing duties and importers/exporters. It no longer does.
How It Works
Because it is omitted, this section no longer works in any way. It is legally non-existent. In its previous form, it worked as follows:
- Power to fix tariff values: The CBIC used to have the power to issue orders or instructions determining the tariff values of imported or exported goods.
- Purpose: The aim was usually to simplify assessment and prevent undervaluation or overvaluation, ensuring consistent application of customs duties.
- Binding nature: These tariff values were binding on customs officers in assessment procedures unless specific circumstances justified deviation (like proof of significantly different market prices).
Important Conditions & Exceptions
Since Section 129DA is omitted, these elements are non-applicable. It's crucial to understand that there are NO current conditions or exceptions associated with Section 129DA since it's not part of the law.
Practical Example
Hypothetically, before the omission of Section 129DA, if the CBIC had fixed a tariff value for imported "Widget A" at ₹100 per unit. An importer declaring the value at ₹80 per unit would have faced scrutiny. Customs officers, absent compelling evidence justifying the lower value, would assess duty based on the tariff value of ₹100. Now, the assessment is based on valuation principles as per other sections of the Customs Act and related rules. This entire scenario is now purely hypothetical regarding Section 129DA.
Key Amendments
The most important "amendment" is the omission itself. This represents a significant change. Check the official gazette notification for details on the reason for omission and effective date.
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Browse all case laws →Frequently Asked Questions
What was Section 129DA of the Customs Act, 1962 before it was omitted, and what did it deal with?
Prior to its omission, Section 129DA of the Customs Act, 1962 dealt with the **Power of Board to issue orders or instructions**. It essentially gave the Central Board of Indirect Taxes and Customs (CBIC) the authority to issue orders and instructions to subordinate officers to ensure uniformity in the implementation of the Act. Since the section has been omitted, this specific provision regarding CBIC's direct issuing authority is no longer in effect.
When was Section 129DA of the Customs Act, 1962 omitted, and what implications did this omission have?
Section 129DA of the Customs Act, 1962 was omitted by virtue of the **Finance Act, 2018, with effect from 29th March, 2018.** The implication is that the specific, stand-alone provision empowering the Board to issue orders and instructions for uniformity was considered redundant or superseded by other provisions related to CBIC's powers to issue regulations and notifications as interpreted by courts. The Board's general powers are still preserved under the Act.
How does the omission of Section 129DA affect the validity of existing orders or instructions issued by the CBIC before 2018?
The omission of Section 129DA itself does not automatically invalidate orders or instructions issued by the CBIC before March 29, 2018. The validity of such orders and instructions would depend on whether they are consistent with the overall framework of the Customs Act, 1962, and any other applicable laws or regulations. Also, they should be in line with the powers vested with CBIC by other sections of the Act.
Does the omission of Section 129DA mean that customs officers no longer need to follow CBIC instructions?
No, the omission of Section 129DA doesn't mean that customs officers can disregard CBIC instructions. The CBIC still retains its authority to issue regulations, notifications, and circulars under other sections of the Customs Act, 1962. These instruments guide customs officers in the administration and enforcement of the law. Refer to sections related to the CBIC’s power to make regulations for the relevant sections.
Where can I find the legal text relating to the omission of Section 129DA in the Customs Act, 1962?
You can find the text pertaining to the omission of Section 129DA in the **Finance Act, 2018**. You can refer to the specific section within the Finance Act which explicitly states the omission of Section 129DA of the Customs Act, 1962. You can also find an updated version of Customs Act 1962 in which section 129DA is marked as omitted.
Considering Section 129DA's omission, what are the current mechanisms for ensuring uniformity in customs procedures across different jurisdictions in India?
While Section 129DA is omitted, the CBIC still ensures uniformity through various mechanisms. These include the issuance of circulars, notifications, and regulations under other enabling provisions of the Customs Act, 1962. Additionally, the CBIC leverages technology and training programs to promote consistent application of customs laws and procedures across different customs zones.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Section Omitted - No active conditions | Section 129DA of the Customs Act, 1962 has been omitted, meaning it is no longer in effect. Therefore, there are no active conditions, requirements, or provisions associated with it. |
| Historical context may be relevant | While omitted, understanding the *former* content of Section 129DA may be necessary for interpreting past transactions or legal challenges that occurred before its omission. |
| Consult relevant amendment notifications | To determine the specific date and reasons for the omission, relevant notifications and amendment acts pertaining to the Customs Act, 1962 must be consulted. |
| Replacement provisions if any | Check for any sections or rules introduced that now cover subjects formerly dealt with under the omitted Section 129DA, if applicable. |
Amendment History
Earlier section 129DA was inserted by section 5 (w.e.f. 01.07.1988) of the Customs and Central Excise Laws (Amendment) Act, 1988 but said Act was repealed by the Customs and Central Excise Laws (Repeal) Act, 2004 (25 of 2004), even before it was brought into force.