These rules may be called the Foreign Travel Tax (Amendment) Rules, 1994. 

In rule 4 of the Foreign Travel Tax Rules, 1979 ( hereinafter referred to as the said rules), the proviso shall be omitted.

in sub-rule (1), for the words “ amount specified in the notice”, the words “ amount of tax specified in the notice and the interest if any, payable thereon” shall be substituted;

in sub-rule (2), for the words, “ the amount so determined”, the words “ the amount of tax so determined and the interest, if any, payable thereon” shall be substituted.

In rule 9 of the said rules, the proviso shall be omitted.

In rule 10 of the said rules, after the words “ or other document was prepared”, the following words shall be inserted, namely:-

“ and such challans, voucher return or other document shall be produced before an officer of customs as and when required to do so”.

Any carrier who fails to file a return showing the amount of the tax collected, amount refunded and the amount paid in the treasury in the manner as specified under rule 9 shall be liable to a penalty which shall not be less than rupees two thousand but which may extend to rupees twenty thousands and to a further penalty not exceeding rupees five hundred for each day after the date when the return was due to be filed in accordance with the provisions of the said rule. 

Any carrier who fails to file a copy of the passenger’s manifest in the manner required under rule 8 shall be liable to a penalty which shall not be less than rupees two thousand but which may extend to rupees twenty thousand and to a further penalty not exceeding rupees five hundred for each day after the date when manifest was due to be filed in accordance with the provisions of the said rule.”

After rule 13 of the said rules, the following rule shall be inserted, namely:-

“   13A.  Deposit, pending appeal of tax and interest demanded or penalty levied.- Where any appeal under rule 13 relates to any tax and the interest, if any, payable thereon, or any penalty levied under the Act or these rules the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the Assistant collector of customs, the tax demanded and the interest, if any, payable thereon, or the penalty levied:

Provided that where in any case the appellate authority is of the opinion that the deposit of tax demanded and the interest, if any, payable thereon, or the penalty levied would cause an undue hardship to such person, the appellate authority may dispense with such deposit subject to such conditions as he may deem fit to impose so as to safeguard the interests of revenue.”.

For rule 16 of the said rules, the following rule shall  be substituted, namely:-    “16.     Recovery of sums due to Government .-

Where any tax interest or penalty is not paid by a carrier, the Assistant Collector of Customs may, after the tax, interest or penalty has been determined under the rules, proceed to recover the amount of said tax, interest or penalty by one or more of the modes specified in sub rule 2 or sub rule 3.

The Assistant Collector of Customs may require any person, from whom any amount is due to the carrier, to deduct the tax, interest or penalties so determined from the said amount and such person shall comply with the requisition by the Assistant Collector of customs and shall pay the amount so deductive to the credit of the Central Government: provided that nothing in this sub rule shall apply to any part of the amount exempt from attachment in execution of a decree of a civil court under section 60 of code of civil procedure, 1908 (5 of 1908).

The Assistant Collector of Customs may prepare a certificate signed by him specifying the amount due and send ed to the Collector of the District in which the carrier owns property or resides or carries on business and the said Collector, on receipt of such certificate, shall proceed to recover from the said carrier or other person, the amount is specified hereunder as if it were an arrear of land revenue