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Customs_Act,_1962

Section / Rule Number Content


CHAPTER I Preliminary
CHAPTER II Incidence and levy of tax
CHAPTER III Registration, Security and Maintenance of Accounts
CHAPTER IV Tax Returns, Assessment, Payment and Recovery of Tax
CHAPTER V Refund and Adjustment
CHAPTER VI Inspection, Search, Seizure and check-posts
CHAPTER VII Appeal, Review, Revision and Determination of Disputed Question
CHAPTER VIII Settlement Commission
CHAPTER IX Miscellaneous

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