Federal Excise Act

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FEDERAL EXCISE ACT, 2005
CONTENTS
Section Title/Description Page#
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.................................................................................1
2. Definitions....................................................................................................................................1
CHAPTER II
LEVY, COLLECTION AND PAYMENT OF DUTY
3. Duties specified in the First Schedule to be levied ..............................................................6
4. Filing of return and payment of duty etc. ............................................................................7
5. Zero rate of duty and drawback of duty etc. ........................................................................8
6. Adjustment of duties of excise.............................................................................................9
7. Application of the provisions of the Sales Tax Act, 1990..........................................................9
8. Default surcharge.......................................................................................................................10
9. Liability for payment of duty in the case of private companies or
business enterprises or in case of sale of business ownership..................................................10
10. Applicable value and rate of duty..............................................................................................11
11. Collection of excess duty etc. ....................................................................................................11
12. Determination of value for the purposes of duty ......................................................................11
13. Registration........................................................................................................................12
14. Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc.............12
14A. Short paid amounts recoverable.........................................................................................13
15. Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties...................14
16. Exemptions ........................................................................................................................14
17. Records ..............................................................................................................................14
18. Invoices..............................................................................................................................15
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CHAPTER III
OFFENCES AND PENALTIES
19. Offences, penalties, fines and allied matters......................................................................17
20. Appointment of Special Judges for trial of offences .........................................................19
21. Trial of offences by Special Judge.....................................................................................20
21A. Appeal against the order of Special Judge.........................................................................20
22. Power to arrest and prosecute ............................................................................................21
23. Power to summon persons to give evidence and produce documents in inquiries............23
24. Officers required to assist Officers of Inland Revenue......................................................23
CHAPTER IV
SEARCHES, ARRESTS AND SEIZURES
25. Searches and arrests how to be made.................................................................................24
26. Power to seize ....................................................................................................................24
27. Confiscation of cigarettes ..................................................................................................24
28. Power to release seized conveyance ..................................................................................24
CHAPTER V
POWERS, ADJUDICATION AND APPEALS
29. Appointment of Federal excise officers and delegation of powers....................................25
30. Use of powers of subordinate officer.................................................................................27
31. [Omitted]............................................................................................................................27
32. Option to pay fine in lieu of confiscation of conveyance ..................................................28
33. Appeals to Commissioner (Appeals) .................................................................................28
34. Appeals to the Appellate Tribunal.............................................................................................29
34A. Reference to High Court............................................................................................................30
35. Powers of Board or Commissioner to pass certain orders ......................................................31
36. Power to rectify mistakes in orders....................................................................................31
37. Deposit, pending appeal, of duty demanded or penalty levied ..........................................32
38. Alternative dispute resolution....................................................................................................3239. Exclusion of time taken for copy .......................................................................................34
CHAPTER VI
SUPPLEMENTAL PROVISIONS
40. Power of Board to make rules............................................................................................35
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41. Bar of suit and limitation of suit and other legal proceedings ...........................................35
42. Observance of Board's orders, directions and instructions ................................................35
42A. Reference to authorities ....................................................................................................35
42B. Selection for audit by the Board ........................................................................................35
42C. Reward to Inland Revenue officers and officials...............................................................36
43. Removal of difficulties and condonation of time limit etc. ......................................................36
43A. Issuance of duplicate of Inland Revenue documents.........................................................36
44. Refund of duty ...................................................................................................................37
44A. Delayed refund...................................................................................................................37
45. Access to records and posting of excise staff, etc..............................................................37
45A. Monitoring or tracking by electronic or other means ........................................................38
46. Departmental Audit............................................................................................................38
47. Service of order, decisions, etc. .........................................................................................39
48. Repeal ................................................................................................................................40
The First Schedule .........................................................................................................................41
Table I

Federal Excise Act

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