What changed in the Customs Act, 1969 between the 2012 and 2013-06-30 versions
Between the version published 2012 and the one published 2013-06-30, 23 sections appeared for the first time.
Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.
2 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.
New in this version
- section 3DDD: Directorate General of Input Output Co-efficient Organization
- section 18A: Special customs duty on imported goods
- section 185B: Special Judge, etc. to have exclusive jurisdiction
- section 193A: Procedure in appeal
- section 194A: Appeals to the Appellate Tribunal
- section 194B: Orders of Appellate Tribunal
- section 194C: Procedure of Appellate Tribunal
- section 195A: Omitted. 195B. Deposit, pending appeal, of duty demanded or penalty levied
- section 195C: Alternative Dispute Resolution
- section 196H: Exclusion of time taken for copy
- section 196I: Transfer of certain pending proceedings
- section 196J: Definitions
- section 196K: Indirect Taxes Settlement Commission
- section 196L: Definitions
- section 196M: Powers and functions of the Commission
- section 196N: Application for settlement of cases
- section 196O: Disposal of applications by the Commission
- section 196P: Recovery of sums due under an order of settlement
- section 196Q: Bar on subsequent application for settlement in certain cases
- section 196R: Order of Settlement to be conclusive
- section 196S: Power of the Commission to re-open proceedings
- section 196T: Proceedings before the Commission to be judicial proceeding
- section 196U: Communications of orders
How to check this yourself
Open the 2013-06-30 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.