Customs (Settlement of Cases) Rules, 2007
[Notification No. 54/2007-Cus. (N.T.),
dated 28-5-2007]
In exercise of the powers conferred by
section 156 of the Customs Act, 1962 (52 of 1962) and in
supersession of the Customs (Settlement of Cases) Rules, 1999,
except as respects things done or omitted to be done before such
supersession, the Central Government hereby makes the following
rules, namely : -
RULE 1. Short title and commencement.-
(1) These rules may be called the Customs (Settlement of Cases)
Rules, 2007.
(2) They shall come into force on
and from the 1st day of June, 2007.
RULE 2. Definitions.- In these rules,
unless the context otherwise requires, -
(a) "Act" means the
Customs Act, 1962 (52 of 1962);
(b) "Form SC(C)-1"
means the form appended to these rules;
(c) 'section'
means section of the Act;
(d) words and
expressions used herein and not defined but defined in the Act,
shall have the meanings respectively assigned to them in the Act.
RULE 3. Form and manner of application.-
(1) An application under sub-section (1) of section 127B shall be
made in Form SC(C)-1.
(2) The application referred to in
sub-rule (1), the verification contained therein and all relevant
documents accompanying such application shall be signed, -
(a) in case of an applicant, by the applicant
himself or where the applicant is absent from India, then,
either by the applicant himself or by any other person duly
authorized by him in this behalf and where the applicant is a
minor or is mentally incapacitated from attending to his
affairs, by his guardian or by any other person competent to
act on his behalf;
(b) in the case of a Hindu undivided family, by Karta of
such family and, where the Karta is absent from India or is
mentally incapacitated from attending to his affairs, by any
other adult member of such family;
(c)in the case of a company or local authority, by
the principal officer thereof;
(d) in the case of a firm, by any partner thereof, not
being a minor;
(e) in the case of any other association, by any
member of the association or the principal officer thereof;
and
(3) Every application in Form
SC(C)-1 shall be filed in quintuplicate and shall be accompanied
by a fee of one thousand rupees.
(4) The additional amount of customs
duty accepted by the applicant under sub-section (1) of section
127B , along with interest due thereon, shall be deposited by him
in any of the authorised banks under TR-6 challan in
quintuplicate.
RULE 4. Disclosure of information in the
application for settlement of cases.- The Settlement Commission
shall, while calling for a report from the Commissioner of
Customs under sub-section (3) of section 127C , forward a copy of
the application referred to in sub-rule (1) of rule 3 along with
the annexure to the application and the statements and other
documents accompanying such annexure.
RULE 5. Manner of Provisional Attachment
of Property.- (1) Where the Settlement Commission orders
attachment of property under sub-section (1) of section 127D, it
shall send a copy of such order to the Commissioner of Customs or
the Commissioner of Central Excise having jurisdiction over the
place in which the applicant owns movable or immovable property
or resides or carries on his business or has his bank account.
(2) On receipt of the order referred to in
sub-rule (1), the Commissioner may authorise any officer
subordinate to him and not below the rank of an Assistant
Commissioner of Customs or an Assistant Commissioner of Central
Excise, as the case may be, to take steps to attach such property
of the applicant.
(3) The officer authorised under
sub-rule (2) shall prepare an inventory of the property attached
and specify in it, in the case of the immovable property the
description of such property sufficient to identify it and in
case of the movable property, the place where such property is
lodged or kept and shall hand over a copy of the same to the
applicant or to the person from whose charge the property is
attached.
(4) The officer authorised under
sub-rule (2) shall send a copy of the inventory so prepared each
to the Commissioner of Customs or the Commissioner of Central
Excise, as the case may be, and also to the Settlement
Commission.
RULE 6. Fee for copies of reports.- Any
person who makes an application under section 127G, for obtaining
copies of reports made by any Officer of Customs, shall pay a fee
of five rupees per page of each report or part thereof.
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