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Bangalore University - B.Com 6th Sem Customs Act and Customs Tariff Act (Taxation Group)
Posted Date: 11 Dec 2007 Resource Type: Articles/Knowledge Sharing Category: General
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Posted By: Jyothi Member Level: Diamond
Rating:  Points: 1
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CUSTOMS ACT AND CUSTOMS TARIFF ACT (Elective Paper - XIII)
OBJECTIVES:
To familiarise the students with tax laws and procedures relating to Customs and Customs Tariff Act.
UNIT – 1:
Principles governing Levy of Customs duty – types of duties – exemption from Customs duty.
UNIT – 2:
Basic principles of classification of goods and valuation of goods.
UNIT – 3:
Provisions governing conveyance, importation and exportation of goods, provisions regarding baggage, goods imported or exported by post and through Courier. Provisions regarding stores, warehousing, transit and transshipment of goods. Prohibitions on import and export. Duty drawback and circumstances.
UNIT – 4:
Customs Authorities, appointment of Customs ports, Warehousing stations. Adjudication, appellate remedies including settlement Commission and Advance Rulings.
UNIT – 5:
Service Tax Act: Background of Service Tax, charge to Service tax, taxable service, liability to pay service tax and exemption - Services on which tax is payable. Procedure for Registration, filing of returns, payment of Tax, Records maintained by assesses and assessment. Authorities under the Act.
SKILL DEVELOPMENT:
1. Preparation of different types of Bill of Entry.
2. Preparation of different shipping bills.
3. Preparation of Baggage declaration form.
4. Filing of Registration forms, half yearly returns and challans for payment of Tax under Service Tax Act.
BOOKS FOR REFERENCE:
1. V.S. Datey: Indirect Taxes – Law and Practice.
2. R.K. Jain: Customs Law Mannual and Customs Tariff of India.
3. B.N. Gururaj: Guide to Customs Procedures.
4. Taxmann’s: Customs Mannual and Customs Tariff.
5. C. Parthasarathy and Sanjiv Agarwal: A Hank Book of Service Tax, Law, practice and procedures.
6. P. Veera Reddy: Guide to Service Tax.
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