Application of the provisions of Act 52 of 1962 to Central Excise Duties
Section 12 of the Central Excise Act, 1944 deals with application of the provisions of Act 52 of 1962 to Central Excise Duties. The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the [Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to o The Act came into force on 28 Feb 1944.
12. Application of the provisions of Act 1[52 of 1962] to Central Excise Duties.-- The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the 2[Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3 3[Section 3-A]:
4[Provided that the provisions of the Customs Act, 1962(52 of 1962) relating to offences and penalties shall not apply for the matters covered by section 3A for the period beginning on the 10th day of May, 2008 and ending immediately before the day on which the Finance Bill, 2011 receives the assent of the President.]
Section 12, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
3 instruments name this provision in its title or its text without being made under it.
Questions about Section 12
What does Section 12 of the Central Excise Act deal with?
Section 12 of the Central Excise Act is headed "Application of the provisions of Act 52 of 1962 to Central Excise Duties". 12. Application of the provisions of Act [52 of 1962] to Central Excise Duties.-- The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the [Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of du
How do I find court cases under Section 12 of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 12, section 12 Central Excise Act 1944, section 12 of the Central Excise Act. People searching for it also type section 12 of central excise act 1944 and section 12b of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 12 of the Central Excise Act, and has it changed?
Its own text turns on section 3 (Duty specified in the Fourth Schedule to be levied), section 3A (Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. 3 instruments name it without being made under it, most recently Notfn No 29/2012-CX (NT) (2012), then Circular No. 896/16/2009-CX (2009).
When did Section 12 of the Central Excise Act come into force?
Section 12 of the Central Excise Act, cited as Central Excise Act 1944 12, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.