Section 7: Overtime and other charges

7. Overtime and other charges Where work is permitted by the Director-General to be performed outside the prescribed working days and hours – (a) the services of the officer involved shall be charged for at such rate as may be prescribed; and (b) a meal shall be provided or an allowance in lieu of a meal, at such rate as may be prescribed, shall be paid to the officer where his continued presence is required up to prescribed hours or beyond. (b) in section 7A – (i) in the heading, by deleting the words “3 years” and replacing them by the words “2 years”; (ii) in subsection (1), by deleting the words “3 years” and replacing them by the words “2 years”; (c) in section 9B, in subsection (2), in paragraph (a), by deleting the words “one million rupees” and replacing them by the words “500,000 rupees”; (d) in section 9C, in subsection (3), by deleting the words “14 days from the date of validation” and replacing them by the words “7 days from the date of submission of the outward manifest”; 252 Acts 2025 (e) in section 15 – (i) in subsection (1B) – (A) in paragraph (a), by deleting the words “3 years” and replacing them by the words “2 years”; (B) by repealing paragraph (b) and replacing it by the following paragraph – (b) Notwithstanding paragraph (a), the Director-General may issue a notice of assessment in respect of goods already cleared by Customs not later than 3 years from the date of the validated bill of entry where the owner of the goods was in possession of information relevant to the value of the goods and which was not disclosed to the Director-General. (C) by adding the following new paragraph – (c) The amount claimed under paragraph (a) or (b) shall, subject to subsection (2)(a), be paid to the Director-General not later than 28 days from the date of the notice of assessment. (ii) in subsection (2) – (A) in paragraph (b), by inserting, after the words “in the form”, the words “, in respect of each of the items in the notice of assessment,”; (B) by inserting, after paragraph (b), the following new paragraph – (ba) Where the Director-General considers that the person has not complied with paragraph (b), the objection shall be deemed to have lapsed and the Director-General shall give written notice thereof. Acts 2025 253 (iii) in subsection (2B), by deleting the words “subsection (2)(ca)” and replacing them by the words “subsection (2)(ba) or (ca)”; (f) in section 23 – (i) in subsection (5) – (A) in paragraph (b), by inserting, after the words “in the form,”, the words “in respect of each of the items in the written notice,”; (B) by inserting, after paragraph (b), the following new paragraph – (ba) Where the Director-General considers that the person has not complied with paragraph (b), the objection shall be deemed to have lapsed and the Director-General shall give written notice thereof. (ii) in subsection (7), by deleting the words “subsection (5)(ca)” and replacing them by the words “subsection (5)(ba) or (ca)”; (g) in section 24 – (i) in subsection (4) – (A) in paragraph (b), by inserting, after the words “in the form”, the words “, in respect of each of the items in the demand,”; (B) by inserting, after paragraph (b), the following new paragraph – (ba) Where the Director-General considers that the person has not complied with paragraph (b), the objection shall be deemed to have lapsed and the Director-General shall give written notice thereof. 254 Acts 2025 (ii) in subsection (6), by deleting the words “subsection (4)(ca)” in subsection (4) – (A) in paragraph (b), by inserting, after the words “in the form”, the words “, in respect of each of the items in the demand,”; (B) by inserting, after paragraph (b), the following new paragraph – (ba) Where the Director-General considers that the person has not complied with paragraph (b), the objection shall be deemed to have lapsed and the Director-General shall give written notice thereof. 254 Acts 2025 (ii) in subsection (6), by deleting the words “subsection (4)(ca)” and replacing them by the words “subsection (4)(ba) or (ca)”; (h) in section 24A – (i) in subsection (2), by deleting the words “3 years” and replacing them by the words “2 years”; (ii) by inserting, after subsection (2), the following new subsection – (2A) Notwithstanding subsection (2), the Director-General may issue a written notice under subsection (1) where the non-payment or underpayment of duty, excise duty and taxes relates to a validated bill of entry passed before a period of 3 years where the owner of the goods was in possession of information relevant to the value of the goods and same was not disclosed to the Director-General. (iii) in subsection (3), by repealing paragraph (b) and replacing it by the following paragraph – (b) Where a person makes an objection under paragraph (a), he shall – (i) specify in the form, in respect of each of the items in the written notice, the detailed grounds of the objection; and (ii) pay 5 per cent of the amount of duty, excise duty and taxes specified in the written notice or 5 million rupees, whichever is lower. Acts 2025 255 (iv) by inserting, after paragraph (b), the following new paragraphs – (ba) Paragraph (b)(ii) shall apply to this section and to sections 9A, 15, 19, 20, 24, 49, 67, 127A and 156A, section 5 of the Customs Tariff Act, sections 5, 22 and 52 of the Excise Act and regulations 20A, 22, 29, 45 and 45A of the Customs Regulations 1989 with such modifications, adaptations and exceptions as may be necessary. (bb) Where the Director-General considers that the person has not complied with paragraph (b), the objection shall be deemed to have lapsed and the Director-General shall give written notice thereof. (v) in subsection (5), by deleting the words “subsection (3)(ca)” and replacing them by the words “subsection (3)(bb) or (ca)”; (i) in section 35, by adding the following new subsection – (3) Any person making an entry shall pay a processing fee at the rate specified in the Fifth Schedule. (j) in section 66DA, in subsection (2) – (i) in paragraph (b), by deleting the words “economic operator” and replacing them by the words “economic operator to the satisfaction of the Director-General”; (ii) by adding the following new paragraph – (c) (i) Where the economic operator under paragraph (b) cannot provide a justification to the satisfaction of the Director-General, the Director-General may request the owner or authorised user of the patent, the industrial design, the collective mark, the mark, the copyright, the utility model, the 256 Acts 2025 layout-design, the breeder’s right, the trade name or the geographical indication, as the case may be, to provide justification to ascertain the authenticity and genuineness of the goods. (ii) Where the owner or authorised user does not provide the justification within 5 working days from the date of the request under subparagraph (i), the Director-General shall clear the goods. (k) in section 143, by repealing subsection (1) and replacing it by the opyright, the utility model, the 256 Acts 2025 layout-design, the breeder’s right, the trade name or the geographical indication, as the case may be, to provide justification to ascertain the authenticity and genuineness of the goods. (ii) Where the owner or authorised user does not provide the justification within 5 working days from the date of the request under subparagraph (i), the Director-General shall clear the goods. (k) in section 143, by repealing subsection (1) and replacing it by the following subsection – (1) Where any goods have been seized under this Act, the Director-General shall, within 21 days of the date of seizure, serve on the person or his agent from whom the goods have been seized, a written notice of seizure, stating the reasons for the seizure. (l) by inserting, after section 158A, the following new section –