SEZ - Offences under Customs, Excise and Service Tax - Notified · TIOL-DDT 2909

SEZ - Offences under Customs, Excise and Service Tax - Notified

By Vijay Kumar

AS per Section 21(1) of the SEZ Act, "The Central Government may, by notification, specify any act or omission made punishable under any Central Act, as notified offence for purposes of this Act."

And the government has notified the following offences as offences under the SEZ Act.

The Customs Act, 1962
1.	Section 28, 28AA and 28AAA	• Recovery of duties not levied or short-levied or erroneously refunded • Interest on delayed payment of duty • Recovery of duties in certain cases
2.	Section 74 and 75	• Drawback allowable on re-export of duty-paid goods • Drawback on imported material used in the manufacture of goods
3.	Section 111	Confiscation of improperly imported goods, etc
4.	Section 113	Confiscation of goods attempted to be improperly exported, etc
5.	Section 115	Confiscation of conveyances
6.	Section 124	Issue of show cause notice confiscation of goods, etc
7.	Section 135	Evasion of duty or prohibitions
8.	Section 104	Power to arrest
	The Central Excise Act, 1944
9.	Section 9	Offences and penalties
10.	Section 9AA	Offences by companies
11.	Section 11, 11A and 11AA	• Recovery of sums due to Government • Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded • Interest on delayed payment of duty
The Finance Act, 1994
12.	Section 73, 73A, 73B and 75	• Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded • Service tax collected from any person to be deposited with Central Government • Interest on amount collected in excess • Interest on delayed payment of service tax
13.	Section 76	Penalty for failure to pay service tax
14.	Section 89	Offences and penalties
15.	Section 91	Power to arrest

But are these all offences?

SEZ - Offences under Customs, Excise and Service Tax - Notified

Dept. of Commerce Notification in F.No.C.1/1/2009-SEZ, Dated: August 05, 2016

Dept. of Commerce Notification in F.No., Dated: August 05, 2016