DIFFERENCE UNDER CUSTOMS
SECTION 13 OF CUSTOMS V/s SECTION 23(1) OF CUSTOMS
1) This section deals with pilferage i.e. small theft or petty theft.
1) This section deals with, lost or destruction of goods, except pilferage.
2) No Customs duty is leviable under this section if goods are pilfered, subject to condition that goods should not be restored back.
2) Customs duty is leviable on the goods which are lost or destroyed. But this section empowers AC or DC to remit the duty.
3) Pilferage should be occurred after unloading but before order of clearance.
3) Loss or destruction can be any time before clearance.
4) Benefit of this section is not available if goods are pilfered in warehouse.
4) AC or DC can remit the duty if goods lost or destroyed in warehouse.
5) Importer does not have to prove the pilferage.
5) Remission is available only if, importer proves to the satisfaction of AC or DC that goods are lost or destroyed.
DIFFERENCE BETWEEN TRANSIT AND TRANSHIPMENT OF GOODS
1.In case of Transit of goods the conveyance remains same.
1. In case of transhipment, goods first landed in the particular Indian customs station and loaded to another conveyance for destination port i.e.
conveyances changes.
2.The records already made in the ship’s/aircraft’s will continue. The goods will have to be shown in the manifest as the same bottom cargo.
2.In case of transhipment goods are to be mentioned in manifest or report ,as for transhipment for any customs station. Record will change as bill of transhipment shall be presented to the proper officer.
3.In case of transit there is continuity in the record and there is no chance of the control over such transit goods being lost.
3. In case of Transhipment care or caution have to be exercised to ensure that the goods are not illicitly landed and smuggled into India.
GENERAL EXEMPTION V/s ADHOC EXEMPTION/SPECIAL EXEMPTION
1)It is granted under section 25 (1) of customs Act or Section 5A (1) of Central Excise Act.
1)It is granted under section 25 (2) of customs Act or Section 5A (2) of Central Excise Act.
2)CG grants this exemption by issuing the notification in official Gazette.
2)CG grants this exemption by way of issuing special order, stating reason thereof.
3)Exemption is general i.e. applicable to all members of particular section of public.
3)Exemption is specific i.e. availed by person for which order is issued.
4)Exemption is from levy of duty.
4)Exemption is from payment of duty
5)Pre– requisite for exemption notification is that it shall be issued in the public interest.
5)It is issued is in circumstances of exceptional nature such as goods of strategic or secret nature or charitable purpose on which duty is leviable.
DUTYDRAWBACK U/S 74 V/s DUTYDRAWBACK U/S 75
1) Goods should be easily identifiable when exported.
1) Identity of goods may change by manufacturing or processing.
2) Duty drawback of Import Duty is available.
2) Duty drawback of Import Duty as well as excise duty is available.
3) Drawback 98% is available.
3) Drawback At AIR, Brand rate is available
4) It is applicable to all imported goods.
4) It is applicable to notified goods.
5) There is time limit for Re-exportation of goods.
5) There is no time limit for Re-exportation of goods.
PUBLIC BONDED WAREHOUSE V/s PRIVATE BONDED WAREHOUSE
1) Section 57 of Customs Act
1) Section 58 of Customs Act
2) It is appointed by AC or DC
2) It is licensed by AC or DC
3) It can be appointed at any warehousing station by the officer where in the dutiable goods may be deposited.
3) It can be appointed only at the warehousing station where public warehouse is not suited.
4) The facility in public warehouse is available to all classes of importer of goods who want to deposit the goods without payment of duty.
4) The facility in private warehouse generally used by the importer to whom the license is granted.
However it may be used by any other importer also after permission from proper officer and owner of warehouse.
5) There is no provision for cancellation of license
5) License may be cancelled by AC or DC
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