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Customs_Valuation_Rules

Section / Rule Number Content


69 Returns to be confidential
70 Power to make rules
71 Court fees on Memorandum of appeal and application for revision
72 No time limit for completion of assessment or amended assessment in certain cases
73 Assessee permitted to attend through authorized agent
74 Power to call for information
75 Delegation of powers
76 Information to be furnished regarding change of business
77 Transfer of business
78 Liability to tax on stock in certain cases
79 Liability of partners
80 Liability to pay tax in case of death
81 Certain agents liable to pay tax for sales on behalf of principal
82 Amalgamation of companies
83 Liability in case of company, firm or society in liquidation
84 Provisions in case of inter-state trade
85 Determination of disputed questions
86 Power to seek assistance from police officer or other officer
87 Powers to summon witness and production of records
88 Bar on certain proceedings
89 Indemnity
90 Burden of proof
91 Power to remove difficulties