The federal excise act, 2005 (as amended up to 1st July 2016)

The Federal Excise Act, 2005(As amended up to 1st July 2016)

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Date of Enforcement

1st July 2005

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CHAPTER 1 (PRELIMINARY)

Section 1

Short title, extend and commencement

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CHAPTER 1 (PRELIMINARY)

Section 2

Definitions

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 3

Duties specified in the first schedule to be levied

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 4

Filling of return and payment of duty etc

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 5

Zero rate of duty and drawback of duty etc

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 6

Adjustment of duties of excise

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 7

Application of the provision of the sales Tax Act, 1990

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 8

Default surcharge

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 9Liability for payment of duty in

the case of private companies or business enterprises or in case of

sale of business ownership

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 10

Application value and rate of duty

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 11

Collection of excess duty etc

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 12

Determination of value for the purposes of duty

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 13

Registration

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 14Recovery of unpaid duty or of erroneously refunded duty or

arrears of duty etc14 (A) Short paid amounts recoverable

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 15

Application of the customs Act, 1969 (IV of 1969) to federal excise

duties

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 16

Exemptions

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 17

Records

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CHAPTER 2 (LEVY, COLLECTION AND PAYMENT OF DUTY)

Section 18

Invoices

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CHAPTER 3 (OFFENCES AND PENALTIES)

Section 19

Offences, penalties, fines and allied matters

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CHAPTER 3 (OFFENCES AND PENALTIES)

Section 20

Appointment of special judges for trial of offences

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CHAPTER 3 (OFFENCES AND PENALTIES)

Section 21

Trial of offences by special judge21(A) Appeal against the order of special judge

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CHAPTER 3 (OFFENCES AND PENALTIES)

Section 22

Power to arrest and prosecute

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CHAPTER 3 (OFFENCES AND PENALTIES)

Section 23

Power to summon persons to give evidence and produce

documents in inquiries

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CHAPTER 3 (OFFENCES AND PENALTIES)

Section 24

Officers required to assist officer of inland revenue

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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)

Section 25

Searches and arrests how to be made

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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)

Section 26

Power to seize

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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)

Section 27

Confiscation of cigarettes or beverages

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CHAPTER 4 (SEARCHES, ARRESTS AND SEIZURES)

Section 28

Power to release seized conveyance

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 29

Appointment of federal excise officers and delegation of powers

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 30

Use of powers of subordinate officer

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 32

Option to pay fine in lieu of confiscation of conveyance

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 33

Appeals to commissioner (Appeals)

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 34

Appeals to the appellate tribunal34(A) Reference to high court

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 35

Powers of Board or commissioner to pass certain

orders

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 36

Power to rectify mistakes in orders

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 37

Deposit, pending appeal, of duty demanded or penalty levied

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 38

Alternative dispute resolution

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CHAPTER 5 (POWERS, ADJUDICATION AND APPEALS)

Section 39

Exclusion of time taken for copy

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 40

Power of Board to make rules

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 41

Bar of suit limitation of suit and other legal proceedings

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 42Observance of Board’s orders, directions

and instructions42(A) References to authorities42(B) Selection for audit by the Board42(C) Reward to Inland Revenue officers and officials

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 43Removal of difficulties and

condonation of time limit etc43(A) Issuance of duplicate of Federal Excise documents

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 44

Refund of duty44(A) Delayed refund

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 45Access to records and posting of

excise staff, etc45(A) Monitoring or tracking by electronic or other means

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 46

Departmental Audit

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 47

Service of notices and other documents

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CHAPTER 6 (SUPPLIMENTAL PROVISIONS)

Section 48

Repeal

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