Section 90
Power To Issue Order
If there arises any difficulty in the course of implementing this Act, the Ministry of Finance may, for the removal of such difficulty, publish a notice in the Nepal Gazette in a manner that such notice is not contrary to this Act.
Customs Act, 2064 (2007)
Chapter - 1
Section 51: Provisions Relating To License Of Customs AgentSection 52: Appointment Of Customs AgentSection 53: Customs Agent To Be Deemed Owner Of GoodsSection 54: Customs Agent To Be ResponsibleSection 55: License To Be Suspended And CanceledSection 56: ApplicationSection 57: PunishmentSection 58: Punishment To Those Who Cause ObstructionSection 59: Punishment To Customs AgentSection 60: Punishment To Be Imposable Pursuant To Prevailing Laws
Chapter - 4
Section 9: Diplomatic Facility, Duty Facility And Customs Duty ExemptionSection 10: Power To Accord Bonded Warehouse FacilitySection 11: Power To Accord Facility To Make Import Under Bank Guarantee FacilitySection 12: Power Of Government Of Nepal To Accord Customs Duty Exemption And Other Facility To Goods To Be Exported And Imported By Industry Situated In Special Economic Zone
Chapter - 6
Section 17: Details To Be SubmittedSection 18: Declaration Form To Be Filled Up And SubmittedSection 19: Examination Of Declaration FormSection 20: Examination Of GoodsSection 21: Valuation To Be MadeSection 22: Determination Of DutySection 23: Clearance Of GoodsSection 24: Determination Of Duty Prior To Arrival Of Goods At Customs OfficeSection 25: Export Or Import To Be MadeSection 26: Power To Ask For Proof, Evidence Or ReceiptSection 27: Format Of Declaration Form
Chapter - 7
Chapter - 8
Section 34: Power To Make Post Clearance AuditSection 35: Goods And Persons To Be Produced Before Customs OfficerSection 36: To Make Search On Suspicion Or GroundSection 37: Person To Be Searched May Request To Produce Before Customs OfficerSection 38: Import Smuggling Or Export Smuggling To Be DeemedSection 39: To Search House, Building, Godown Or PlaceSection 40: Power To ArrestSection 41: Power To Release On Bail Or DetainSection 42: Subsequent Arrest Of Absconding PersonSection 43: Power To Use Maximum Force
Chapter - 9
Section 44: Power To Seize Goods Liable To Be ForfeitedSection 45: Proof Of Seizure To Be ProvidedSection 46: Handing Over Of GoodsSection 47: Ownership Of Goods Seized And Not Cleared From Customs Belonging To Government Of NepalSection 48: Notice Of Forfeiture To Be GivenSection 49: Goods To Be ForfeitedSection 50: Power To Auction
Chapter - 14
Section 68: Application For Withholding Goods Intended To Be Exported Or Imported In Violation Of Intellectual Property RightsSection 69: Compensation For Goods Withheld In Customs Office Or GodownSection 70: Power To ReviewSection 71: Reward To Person Who Arrests Export Or Import Smuggling Or Gives CluesSection 72: DemurrageSection 73: Goods Not To Be Lifted Until Payment Of FineSection 74: Payment Of Omitted Amount Or FineSection 75: Refund Of Customs Duty Or FineSection 76: Owner Of Goods Or Agent To Be ResponsibleSection 77: Owner Of Goods To Bear ExpensesSection 78: Duplicate Copies To Be ProvidedSection 79: Issuance Of Certificate Of Goods ImportedSection 80: Information To Be SoughtSection 81: Issuance Of Summons And Action And SettlementSection 82: Mode Of Issuance Of NoticeSection 83: Delegation Of PowersSection 84: Power Of Ministry Of Finance To Designate Any Official And Confer Powers To Such OfficialSection 85: Powers Of Ministry Of Finance To Designate Any OfficialSection 86: To Exercise Same Powers As Court HasSection 87: Duty To Render Assistance And HelpSection 88: Other Body Not To InterveneSection 89: Power To Prescribe Headings Or Sub-headings Of GoodsSection 90: Power To Issue OrderSection 91: Power To Take ActionSection 92: Power To Frame RulesSection 93: Power To Make DirectivesSection 94: Repeal And Saving