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Customs_Act,_1962

Section / Rule Number Content


53. Nature of accounts to be maintained by dealers and assessees. sections 24, 28 and 29
54. Tax invoice, retail/sale invoice. Sections 28(2) and 30(2)
55. Authentication of account books. Section 29(2)(c)
56. Declaration for carrying goods. Section 31(2)
57. Declaration – Transit slip. section 31(4)
58. Charges for keeping goods on supardari. section 31(6), (8)
59. Unloading of goods. section 31(6), (7)
60. Public auction. sections 29(6), 31(9) and 49(3)
61. Maintenance of account by clearing and forwarding agents. Section 32
62. Record to be maintained by the carrier. Section 31(14)

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