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The Federal Excise Act, 2005 (As amended up to 1 st July 2016) HumBal
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The Federal Excise Act, 2005(As amended up to 1st July 2016)
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Date of Enforcement
1st July 2005
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CHAPTER 1 (PRELIMINARY)
Section 1
Short title, extend and commencement
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CHAPTER 1 (PRELIMINARY)
Section 2
Definitions
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 3
Duties specified in the first schedule to be levied
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 4
Filling of return and payment of duty etc
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 5
Zero rate of duty and drawback of duty etc
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 6
Adjustment of duties of excise
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 7
Application of the provision of the sales Tax Act, 1990
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 8
Default surcharge
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 9Liability for payment of duty in
the case of private companies or business enterprises or in case of
sale of business ownership
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 10
Application value and rate of duty
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 11
Collection of excess duty etc
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 12
Determination of value for the purposes of duty
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 13
Registration
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 14Recovery of unpaid duty or of erroneously refunded duty or
arrears of duty etc14 (A) Short paid amounts recoverable
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 15
Application of the customs Act, 1969 (IV of 1969) to federal excise
duties
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 16
Exemptions
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 17
Records
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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)
Section 18
Invoices
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CHAPTER 3 (OFFENCES AND PENALTIES)
Section 19
Offences, penalties, fines and allied matters
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CHAPTER 3 (OFFENCES AND PENALTIES)
Section 20
Appointment of special judges for trial of offences
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CHAPTER 3 (OFFENCES AND PENALTIES)
Section 21
Trial of offences by special judge21(A) Appeal against the order of special judge
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CHAPTER 3 (OFFENCES AND PENALTIES)
Section 22
Power to arrest and prosecute
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CHAPTER 3 (OFFENCES AND PENALTIES)
Section 23
Power to summon persons to give evidence and produce
documents in inquiries
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CHAPTER 3 (OFFENCES AND PENALTIES)
Section 24
Officers required to assist officer of inland revenue
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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)
Section 25
Searches and arrests how to be made
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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)
Section 26
Power to seize
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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)
Section 27
Confiscation of cigarettes or beverages
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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)
Section 28
Power to release seized conveyance
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 29
Appointment of federal excise officers and delegation of powers
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 30
Use of powers of subordinate officer
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 32
Option to pay fine in lieu of confiscation of conveyance
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 33
Appeals to commissioner (Appeals)
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 34
Appeals to the appellate tribunal34(A) Reference to high court
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 35
Powers of Board or commissioner to pass certain
orders
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 36
Power to rectify mistakes in orders
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 37
Deposit, pending appeal, of duty demanded or penalty levied
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 38
Alternative dispute resolution
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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)
Section 39
Exclusion of time taken for copy
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 40
Power of Board to make rules
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 41
Bar of suit limitation of suit and other legal proceedings
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 42Observance of Board’s orders, directions
and instructions42(A) References to authorities42(B) Selection for audit by the Board42(C) Reward to Inland Revenue officers and officials
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 43Removal of difficulties and
condonation of time limit etc43(A) Issuance of duplicate of Federal Excise documents
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 44
Refund of duty44(A) Delayed refund
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 45Access to records and posting of
excise staff, etc45(A) Monitoring or tracking by electronic or other means
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 46
Departmental Audit
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 47
Service of notices and other documents
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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)
Section 48
Repeal
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