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Notification No. 68/63-C.E., dated 4th May, 1963 as amended by Notifications No. 9/65-C.E., dated 6th February, 1965; No.
46/68-C.E., dated 23rd March, 1968; No. 13/88-C.E. (NT.), dated 29-4-1988; No. 26/95-C.E. (N.T.), dated 6-6-1995 and No.
48/97-C.E. (N.T.), dated 2-9-1997.
Notification under Section 12
(1) In supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) Central
Excise No. 69/59 (G.S.R. No. 822 of 1959), dated the 18th July, 1959, the Central Government hereby declares that the
provisions of sub-section (1) of Section 105, Section 110, Section 115 [excluding clauses (a) and (e) of sub-section (1)] clause
(a) of Section 118, Sections 119, 120, 121 and 124, clause (b) and sub-clause (ii) of clause (c) of sub-section (1) of Section
142 and 150 of the Customs Act, 1962, (52 of 1962), relating to matters specified therein, shall be applicable in regard to like
matters in respect of the duties imposed by Section 3 of the first mentioned Act, subject to the following modifications and
alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances,
namely :- 1. In the said provisions - (i) references to "this Act" shall be deemed to be references to "the Central Excise Act,
1944 (1 of 1944) and the Central Excise Rules, 1944";
(ii) references to "Assistant Commissioner of Customs" shall be deemed to be references to "Assistant Commissioner of
Central Excise";
(iii) references to "officer of customs" shall be deemed to be references to "Central Excise Officer not inferior in rank to a Sub-
inspector";
(iv) references to "proper officer" shall be deemed to be references to "proper officer as defined in clause (xi) of Rule 2 of the
Central Excise Rules, 1944"; and
(v) references to "smuggled goods" shall be deemed to be references to "excisable goods which have been removed in
contravention of any of the provisions of the Central Excise Rules, 1944". 2. In the proviso to sub-section (2) of the said
Section 110, -
the reference to "Commissioner of Customs" shall be deemed to be a reference to "Commissioner" as defined in clause (ii) of
Rule 2 of the Central Excise Rules,1944. 3. In the said Section 115 [excluding clauses (n) and (e) of sub-section (1)] -
(a) in sub-section (1), - (i) in clause (c), the reference to "Section 106" shall be deemed to be a reference to "Rule 200 of the
Central Excise Rules, 1944";
(ii) in clause (d), the reference to "claim for drawback" shall be deemed to be a reference to "claim for rebate"; (b) in sub-
section (2), - (i) the reference to "smuggling" shall be deemed to be a reference to "removal of excisable goods in
contravention of any of the provisions of the Central Excise Rules, 1944";
(ii) the reference to "the rules" shall be deemed to be a reference to the "Central Excise Rules, 1944";
(iii) in the proviso, the reference to "goods which are sought to be smuggled" shall be deemed to be a reference to "goods
which are sought to be removed in contravention of any of the provisions of the Central Excise Rules, 1944". 4. In the said
clause (a) of Section 118, -
the reference to "goods imported" shall be deemed to be a reference to excisable goods in respect of which any of the
provisions of the Central Excise rules, 1944, has been contravened".
5. In the said Section 124, -
the reference to "under this Chapter" shall be deemed to be a reference to under any of the provisions of the Central Excise
Rules, 1944".
6. In clause (e) of sub-section (2) of Section 150, the reference to "any other law relating to customs" shall be deemed to be a
reference to "any other law relating central duties of excise.
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