The CUSTOMS ACT, 1962*
chandigarh · 1962
Chapter CHAPTER I
Chapter CHAPTER II
Chapter CHAPTER III
Chapter CHAPTER IV
Chapter CHAPTER IVB
Chapter CHAPTER IVA
- S. 11ADefinitions
- S. 11BPower of Central Government to notify goods
- S. 11CPersons possessing notified goods to intimate the place of storage, etc.
- S. 11DPrecautions to be taken by persons acquiring notified goods
- S. 11EPersons possessing notified goods to maintain accounts
- S. 11FSale, etc., of notified goods to be evidenced by vouchers
- S. 11GSections 11C, 11E and 11F not to apply to goods in personal use
Chapter CHAPTER IVB
Chapter CHAPTER IVC
Chapter CHAPTER V
- S. 12Dutiable goods
- S. 13Duty on pilfered goods
- S. 14[Valuation of goods
- S. 15Date for determination of rate of duty and tariff valuation of imported goods
- S. 16Date for determination of rate of duty and tariff valuation of export goods
- S. 17[Assessment of duty
- S. 18Provisional assessment of duty
- S. 19Determination of duty where goods consist of articles liable to different rates of duty
- S. 20Re-importation of goods
- S. 21Goods derelict, wreck, etc.
- S. 22Abatement of duty on damaged or deteriorated goods
- S. 23Remission of duty on lost, destroyed or abandoned goods.--
- S. 24Power to make rules for denaturing or mutilation of goods
- S. 25Power to grant exemption from duty
- S. 25AInward processing of goods.--
- S. 25BOutward processing of goods.--
- S. 26Refund of export duty in certain cases
- S. 26ARefund of import duty in certain cases.--
- S. 27Claim for refund of duty
- S. 27AInterest on delayed refunds
- S. 28Recovery of [duties not levied or not paid or short-levied or short-paid] or erroneously refunded.--
Chapter 1[CHAPTER VB
Chapter CHAPTER V
- S. 28APower not to recover duties not levied or short-levied as a result of general practice
- S. 28AAInterest on delayed payment of duty.--
- S. 28AAARecovery of duties in certain cases.--
- S. 28BDuties collected from the buyer to be deposited with the Central Government
- S. 28BAProvisional attachment to protect revenue in certain cases.--
- S. 28BBTime limit for completion of certain actions.--
Chapter CHAPTER VA
Chapter 1[CHAPTER VAA
Chapter 1[CHAPTER VB
- S. 28EDefinitions
- S. 28EACustoms Authority for Advance Rulings.--
- S. 28FAuthority for advance rulings.--
- S. 28G—
- S. 28HApplication for advance ruling
- S. 28JApplicability of advance ruling
- S. 28KAdvance ruling to be void in certain circumstances
- S. 28KAAppeal.--
- S. 28LPowers of [Authority or Appellate Authority].--
- S. 28M[Procedure for Authority [x x x x].--
Chapter CHAPTER VI
- S. 29Arrival of vessels and aircrafts in India
- S. 30Delivery of [arrival manifest or import manifest] or import report.--
- S. 30APassenger and crew arrival manifest and passenger name record information.--
- S. 31Imported goods not to be unloaded from vessel until entry inwards granted
- S. 32Imported goods not to be unloaded unless mentioned in [arrival manifest or import manifest] or import report
- S. 33Unloading and loading of goods at approved places only
- S. 34Goods not to be unloaded or loaded except under supervision of customs officer
- S. 35Restrictions on goods being water-borne
- S. 36Restrictions on unloading and loading of goods on holidays, etc.
Chapter CHAPTER VI
- S. 38Power to require production of documents and ask questions
- S. 39Export goods not to be loaded on vessel until entry-outwards granted
- S. 40Export goods not to be loaded unless duly passed by proper officer
- S. 41Delivery of [departure manifest or export manifest] or export report.--
- S. 41APassenger and crew departure manifest and passenger name record information.--
- S. 42No conveyance to leave without written order
- S. 43Exemption of certain classes of conveyances from certain provisions of this Chapter
Chapter CHAPTER VII
- S. 44Chapter not to apply to baggage and postal articles
- S. 45Restrictions on custody and removal of imported goods.--
- S. 46Entry of goods on importation
- S. 47Clearance of goods for home consumption
- S. 48Procedure in case of goods not cleared, warehoused or transhipped within [thirty days] after unloading
- S. 49Storage of imported goods in warehouse pending clearance or removal.--
- S. 50Entry of goods for exportation.--
- S. 51Clearance of goods for exportation
Chapter 1[CHAPTER VIIA
Chapter CHAPTER VIII
- S. 52Chapter not to apply to baggage, postal articles and stores
- S. 53Transit of certain goods without payment of duty.--
- S. 54Transhipment of certain goods without payment of duty.
- S. 55Liability of duty on goods transited under section 53 or transhipped under section 54
- S. 56Transport of certain classes of goods subject to prescribed conditions
Chapter CHAPTER IX
- S. 57Licensing of public warehouses.--
- S. 58Licensing of private warehouses.--
- S. 58ALicensing of special warehouses.--
- S. 58BCancellation of Licence.--
- S. 59Warehousing bond
- S. 59AConditions for warehousing of certain goods
- S. 60Permission for removal of goods for deposit in warehouse.--
- S. 61Period for which goods may remain warehoused.--
- S. 62Control over warehoused goods
- S. 63Payment of rent and warehouse charges
- S. 64Owner's right to deal with warehoused goods.--
- S. 65Manufacture and other operations in relation to goods in a warehouse
- S. 66Power to exempt imported materials used in the manufacture of goods in warehouse
- S. 67Removal of goods from one warehouse to another
- S. 68Clearance of warehoused goods for home consumption
- S. 69Clearance of warehoused goods for [export]
- S. 70Allowance in case of volatile goods
- S. 71Goods not to be taken out of warehouse except as provided by this Act
- S. 72Goods improperly removed from warehouse, etc.
- S. 73Cancellation and return of warehousing bond
- S. 73ACustody and removal of warehoused goods.--
Chapter CHAPTER X
Chapter 1[CHAPTER XA
- S. 76-IDrawback on goods admitted to a special economic zone
- S. 76ANotification of special economic zone
- S. 76BApplication of provisions
- S. 76CEstablishment and control
- S. 76DAdmission of goods
- S. 76EExemption from duties of customs
- S. 76FLevy of duties of customs
- S. 76GAuthorised operations
- S. 76HGoods utilised within a special economic zone
- S. 76JDuration of stay
- S. 76KSecurity
- S. 76LTransfer of ownership
- S. 76MRemoval of goods
- S. 76NClosure of a special economic zone
Chapter CHAPTER XI
- S. 77Declaration by owner of baggage
- S. 78Determination of rate of duty and tariff valuation in respect of baggage
- S. 79Bona fide baggage exempted from duty
- S. 80Temporary detention of baggage
- S. 81Regulations in respect of baggage
- S. 82—
- S. 83Rate of duty and tariff valuation in respect of goods imported or exported by [post or courier]
- S. 84Regulations regarding goods imported or to be exported by [post or courier]
- S. 85Stores may be allowed to be warehoused without assessment to duty
- S. 86Transit and transhipment of stores
- S. 87Imported stores may be consumed on board a foreign-going vessel or aircraft
- S. 88Application of section 69 and Chapter X to stores
- S. 89Stores to be free of export duty
- S. 90Concessions in respect of imported stores for the Navy
Chapter CHAPTER XII
- S. 91Chapter not to apply to baggage and stores
- S. 92Entry of coastal goods
- S. 93Coastal goods not to be loaded until bill relating thereto is passed, etc.
- S. 94Clearance of coastal goods at destination
- S. 95Master of a coasting vessel to carry an advice book
- S. 96Loading and unloading of coastal goods at customs port or coastal port only
- S. 97No coasting vessel to leave without written order
- S. 98Application of certain provisions of this Act to coastal goods, etc.
- S. 98APower to relax
- S. 99Power to make rules in respect of coastal goods and coasting vessels
Chapter 1[CHAPTER XIIA
Chapter 1[CHAPTER XIIB
Chapter CHAPTER XIII
- S. 100Power to search suspected persons entering or leaving India, etc.
- S. 101Power to search suspected persons in certain other cases
- S. 102Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- S. 103Power to screen or X-ray bodies of suspected persons for detecting secreted goods.--
- S. 104Power to arrest
- S. 105Power to search premises
- S. 106Power to stop and search conveyances
- S. 106APower to inspect
- S. 107Power to examine persons
- S. 108Power to summon persons to give evidence and produce documents
- S. 108AObligation to furnish information.--
- S. 108BPenalty for failure to furnish information return.--
- S. 109Power to require production of order permitting clearance of goods imported by land
- S. 110Seizure of goods, documents and things
- S. 110AProvisional release of goods, documents and things seized [or bank account provisionally attached] pending adjudication.--
Chapter CHAPTER XIV
- S. 111Confiscation of improperly imported goods, etc.
- S. 112Penalty for improper importation of goods, etc.
- S. 113Confiscation of goods attempted to be improperly exported, etc.--
- S. 114Penalty for attempt to export goods improperly, etc.
- S. 114APenalty for short-levy or non-levy of duty in certain cases
- S. 114AAPenalty for use of false and incorrect material
- S. 114ABPenalty for obtaining instrument by fraud, etc.--
- S. 114ACPenalty for fraudulent utilisation of input tax credit for claiming refund.--
- S. 115Confiscation of conveyances
- S. 116Penalty for not accounting for goods
- S. 117Penalties for contravention, etc., not expressly mentioned
- S. 118Confiscation of packages and their contents
- S. 119Confiscation of goods used for concealing smuggled goods.--
- S. 120Confiscation of smuggled goods notwithstanding any change in form, etc.--
- S. 121Confiscation of sale-proceeds of smuggled goods.--
- S. 122Adjudication of confiscations and penalties.--
- S. 122AAdjudication procedure.--
- S. 123Burden of proof in certain cases.--
- S. 124Issue of show cause notice before confiscation of goods, etc.--
- S. 125Option to pay fine in lieu of confiscation.--
- S. 126On confiscation, property to vest in Central Government
- S. 127Award of confiscation or penalty by customs officers not to interfere with other punishments
Chapter CHAPTER XIVA
- S. 127-IPower of Settlement Commission to send a case back to the proper officer.--
- S. 127ADefinitions.--
- S. 127BApplication for settlement of cases.--
- S. 127CProcedure on receipt of an application under section 127B.--
- S. 127DPower of Settlement Commission to order provisional attachment to protect revenue.--
- S. 127EPower of Settlement Commission to reopen completed proceedings.--
- S. 127FPower and procedure of Settlement Commission.--
- S. 127GInspection, etc., of reports.--
- S. 127HPower of Settlement Commission to grant immunity from prosecution and penalty.--
- S. 127JOrder of settlement to be conclusive.--
- S. 127KRecovery of sums due under order of settlement.--
- S. 127LBar on subsequent application for settlement in certain cases.--
- S. 127MProceedings before Settlement Commission to be judicial proceedings.--
- S. 127MACertain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.--
- S. 127NApplications of certain provisions of Central Excise Act.--
Chapter CHAPTER XV
- S. 128Appeals to [Commissioner (Appeals)].--
- S. 128AProcedure in appeal
- S. 129Appellate Tribunal
- S. 129AAppeals to the Appellate Tribunal
- S. 129BOrders of Appellate Tribunal
- S. 129CProcedure of Appellate Tribunal.--
- S. 129DPowers of [Committee of [Principal Chief Commissioner of Customs or Chief Commissioner of Customs]] or [Principal Commissioner of Customs or Commissioner of Customs] Customs] to pass certain orders.--
- S. 129DAPowers of revision of Board or Collector of Customs in certain cases.--
- S. 129DDRevision by Central Government.--
- S. 129EDeposit of certain percentage of duty demanded or penalty imposed before filing appeal.--
- S. 129EEInterest on delayed refund of amount deposited under section 129E.--
- S. 130Appeal to High Court.--
- S. 130AApplication to High Court.--
- S. 130BPower of High Court or Supreme Court to require statement to be amended.--
- S. 130CCase before High Court to be heard by not less than two judges.--
- S. 130DDecision of High Court or Supreme Court on the case stated.--
- S. 130EAppeal to Supreme Court.--
- S. 130FHearing before Supreme Court.--
- S. 131Sums due to be paid notwithstanding reference, etc.--
- S. 131AExclusion of time taken for copy.--
- S. 131BTransfer of certain pending proceedings and transitional provisions.--
- S. 131BAAppeal not to be filed in certain cases.--
- S. 131CDefinitions.--
Chapter CHAPTER XVI
- S. 132False declaration, false documents, etc.--
- S. 133Obstruction of officer of customs.--
- S. 134Refusal to be X-rayed.--
- S. 135Evasion of duty or prohibitions
- S. 135APreparation.--
- S. 135BPower of court to publish name, place of business, etc., of persons convicted under the Act.--
- S. 136Offences by officers of customs.--
- S. 137Cognizance of offences.--
- S. 138Offences to be tried summarily.--
- S. 138APresumption of culpable mental state.--
- S. 138BRelevancy of statements under certain circumstances.--
- S. 138CAdmissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.--
- S. 139Presumption as to documents in certain cases.--
- S. 140Offences by companies
- S. 140AApplication of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Chapter CHAPTER XVII
- S. 141Conveyances and goods in a customs area subject to control of officers of customs.--
- S. 142Recovery of sums due to Government
- S. 142ALiability under Act to be first charge.--
- S. 143Power to allow import or export on execution of bonds in certain cases.--
- S. 143ADuty deferment.--
- S. 143AAPower to simplify or provide different procedure, etc., to facilitate trade.--
- S. 144Power to take samples
- S. 145Owner, etc., to perform operations incidental to compliance with customs law
- S. 146Licence for customs brokers.--
- S. 146AAppearance by authorized representative
- S. 147Liability of principal and agent
- S. 148Liability of agent appointed by the person in charge of a conveyance.--
- S. 149Amendment of documents.--
- S. 150Procedure for sale of goods and application of sale proceeds.--
- S. 151Certain officers required to assist officers of customs.--
- S. 151AInstructions to officers of customs
- S. 151BReciprocal arrangement for exchange of information facilitating trade.--
- S. 152Delegation of powers
- S. 153Modes for service of notice order, etc.--
- S. 154Correction, clerical errors, etc.
- S. 154ARounding off of duty, etc.
- S. 154BPublication of information respecting persons in certain cases
- S. 154CCommon Customs Electronic Portal.--
- S. 155Protection of action taken under the Act
- S. 156General power to make rules
- S. 157General power to make regulations
- S. 158Provisions with respect to rules and regulations
- S. 159Rules, certain notifications and orders to be laid before Parliament.--
- S. 159AEffect of amendments, etc., of rules, regulations, notifications or orders
- S. 160Repeal and savings
- S. 161Removal of difficulties