Section 23, Union Duties of Excise (Distribution) Act, 1979 [S1R-12W]
As at 7 September 2026. In force from 7 March 1979.
23. Power to issue directions.—(1) The Board may, by order in writing, direct any importer to take such measures in relation to the import of goods as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.
Defined terms in this text (3)
Board: Section 2, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
import: Section 2, Union Duties of Excise (Distribution) Act, 1979 [S1R0D6] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India
import: 34 more definitions.
Made under this section, or naming it (0)
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