Section 159 of The Customs Act,1962
1[159. Rules, certain notifications and orders to be laid before Parliament.--Every rule or regulation made under this Act, every notification issued under sections 11, 11B, 11H, 11-I, 11K, 11N, 14, 25, 28A, 43, 66, 69, 70, 74, 75, 76, 98, 98A, 101 and 123 and every order made under sub-section (2) of section 25, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or notification or order, or both Houses agree that the rule or regulation should not be made or notification or order should not be issued or made, the rule or regulation or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification or order.]
Summary
- Requires nearly all rules, regulations, specified notifications, and public duty exemption orders under the customs law to be presented before both Houses of Parliament.
- Specifies that these legislative documents must be laid before Parliament for a total period of thirty days.
- Allows the thirty days of parliamentary review to be completed within a single session or across multiple consecutive sessions.
- Grants Parliament the power to modify or completely cancel the rules, regulations, notifications, or orders during the review period.
- Protects the legal validity of any actions or clearances already completed under a rule before Parliament decided to modify or cancel it.
Practical examples
FAQ
1. What is the procedure for laying rules before Parliament under Section 159 of the Customs Act, 1962?
Under Section 159 of the Customs Act, 1962, every rule, regulation, and specified notification or order must be presented before each House of Parliament as soon as possible after being issued, while Parliament is in session, for a total of thirty days.
2. Can Parliament modify or cancel a customs notification under Section 159 of the Customs Act, 1962?
Yes, under Section 159 of the Customs Act, 1962, if both Houses of Parliament agree to make a modification or agree that the notification should not be issued, it will thereafter only have effect in the modified form or have no effect at all.
3. Does a modification by Parliament under Section 159 of the Customs Act, 1962 apply to past transactions?
No, under Section 159 of the Customs Act, 1962, any modification or annulment, which means cancellation, made by Parliament is without prejudice to the validity of anything previously done under that rule or notification.
4. Which customs orders are exempt from being laid before Parliament under Section 159 of the Customs Act, 1962?
Under Section 159 of the Customs Act, 1962, orders that relate to goods of a strategic, secret, individual, or personal nature are exempt and do not need to be laid before Parliament.
Test yourself
Q1.Under Section 159 of the Customs Act, 1962, what is the mandatory time period for which a rule or regulation must be laid before both Houses of Parliament?
Q2.Under Section 159 of the Customs Act, 1962, which of the following is exempt from being laid before Parliament?
Q3.If Parliament decides to modify a customs rule under Section 159 of the Customs Act, 1962, what is the legal status of customs clearances completed under that rule before the modification?
Q4.Under Section 159 of the Customs Act, 1962, what is the immediate legal consequence if both Houses of Parliament agree that a newly issued customs notification should have no effect?