Section 99A
Audit.
99A. Audit.
Goods imported or exported by post
SECTIONS
110. Seizure of goods, documents and things.
110A. Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication.
110AA. Action subsequent to inquiry, investigation or audit or any other specified purpose.
CHAPTER XIV
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
111. Confiscation of improperly imported goods, etc.
Penalty for improper importation of goods, etc.
113. Confiscation of goods attempted to be improperly exported, etc.
114. Penalty for attempt to export goods improperly, etc.
114A. Penalty for short-levy or non-levy of duty in certain cases.
114AA. Penalty for use of false and incorrect material.
114AB. Penalty for obtaining instrument by fraud, etc.
115. Confiscation of conveyances.
116. Penalty for not accounting for goods.
117. Penalties for contravention, etc., not expressly mentioned.
118. Confiscation of packages and their contents.
Confiscation of goods used for concealing smuggled goods.
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
121. Confiscation of sale -proceeds of smuggled goods.
Adjudication of confiscations and penalties.
122A. Adjudication Procedure.
123. Burden of proof in certain cases.
124. Issue of show cause notice before confiscation of goods, etc.
125. Option to pay fine in lieu of confiscation.
126. On confiscation, property to vest in Central Government.
127. Award of confiscation or penalty by customs officers not to interfere with other punishments.
CHAPTER XIVA
SETTLEMENT OF CASES
127A. Definitions.
127B. Application for settlement of cases.
127C. Procedure on receipt of an application under section 127B.
127D. Power of Settlement Commission to order provisional attachment to protect revenue.
127E. [Omitted.] .
127F. Power and procedure of Settlement Commission.
127G. Inspection, etc., of reports.
127H. Power of Settlement Commission to grant immunity from prosecution and penalty.
127 -I. Power of Settlement Commission to send a case back to the proper officer.
127J. Order of Settlement to be conclusive.
127K. Recovery of sums due under order of settlement.
127L. Bar on subsequent application for settlement in certain cases.
127M. Proceedings before Settlement Commission to be judicial proceedings.
127MA. [Omitted.] .
127N . Applications of certain provisions of Central Excise Act.
SECTIONS
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