Rajasthan Excise Act 1950 Section 7
Section 7: Saving of enactment relating to customs.-
Nothing contained in this Act shall affect the provisions of any law relating to customs for the time being in force or any rule or order to be thereunder.
Explanation of Rajasthan Excise Act 1950 Section 7
Section 7 serves as a saving clause in the Rajasthan Excise Act, 1950. It clarifies that the provisions of the Excise Act do not override or interfere with any existing customs law. This means that all laws, rules, and orders related to customs duties and procedures continue to operate fully, even if they pertain to goods and processes also subject to state excise laws. In case of any conflict between the Excise Act and customs legislation, the customs law prevails for matters related to import, export, and customs duties.
Key Points of Section 7 Rajasthan Excise Act
- Section 7 preserves the authority and applicability of customs laws alongside the Excise Act.
- Excise law cannot supersede any provision of customs law in force.
- Ensures clarity where goods are subject to both excise and customs regulation.
- Customs authorities maintain power over import/export regulation, procedures, and duties.
Illustration
If a business imports alcoholic beverages, the customs duties, clearances, and regulations are governed by the Customs Act, not the Excise Act. The Excise Act regulates aspects such as manufacture, sale, or possession once inside the state, but import/export matters rest solely with customs law. Section 7 ensures no overlap or conflict in such dual regulation.
Related Sections
- Section 3: Definition of excisable articles
- Section 11: Import of excisable articles (subject to customs law)
MCQs on Section 7 of the Excise Act
- What does Section 7 of the Rajasthan Excise Act, 1950 state regarding customs law?
A) It defines excisable goods
B) It gives customs law priority over the Excise Act
C) It exempts excisable goods from customs duties
D) It repeals customs laws
Answer: B) It gives customs law priority over the Excise Act - If a provision of the Excise Act conflicts with an existing customs law, which law prevails due to Section 7?
A) Excise Act
B) State law
C) Customs law
D) Sales tax law
Answer: C) Customs law - Section 7 of the Excise Act is an example of which type of legislative provision?
A) Penal section
B) Saving clause
C) Charging section
D) Procedural section
Answer: B) Saving clause - Customs authorities retain power over which of the following, even when the Excise Act applies?
A) Import and export of goods
B) Manufacturing license
C) Sale of goods within the state
D) Local excise fee collection
Answer: A) Import and export of goods