The Customs Act,1962
Central · 1962
- S. 1Short title, extent and commencement.
- S. 2Definitions.
- S. 3Classes of officers of customs.
- S. 4Appointment of officers of customs.
- S. 5Powers of officers of customs.
- S. 6Entrustment of functions of Board and customs officers on certain other officers.
- S. 7Appointment of customs ports, airports, etc.
- S. 8Power to approve landing places and specify limits of customs area.
- S. 9[Omitted.].
- S. 10Appointment of boarding stations.
- S. 11Power to prohibit importation or exportation of goods.
- 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.
- S. 11HDefinitions.
- S. 11IPower of Central Government to specify goods.
- S. 11JPersons possessing specified goods to intimate the place of storage, etc.
- S. 11KTransport of specified goods to be covered by vouchers.
- S. 11LPersons possessing specified goods to maintain accounts.
- S. 11MSteps to be taken by persons selling or transferring any specified goods.
- S. 11NPower to exempt.
- S. 12Dutiable goods.
- S. 13Duty on pilfered goods.
- S. 14Valuation 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. 17Assessment 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.
- 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. 28BB28BB. Time limit for completion of certain actions.
- S. 28CPrice of goods to indicate the amount of duty paid thereon.
- S. 28DPresumption that incidence of duty has been passed on to the buyer.
- S. 28EDefinitions.
- S. 28EACustoms Authority for Advance Rulings.
- S. 28FAuthority for advance rulings.
- S. 28G[Omitted.].
- S. 28HApplication for advance ruling.
- S. 28IProcedure on receipt of application.
- S. 28JApplicability of advance ruling.
- S. 28KAdvance ruling to be void in certain circumstances.
- S. 28KAAppeal.
- S. 28LPowers of Authority.
- S. 28MProcedure for Authority.
- 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.
- S. 37Power to board conveyances.
- 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.
- 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.
- S. 50Entry of goods for exportation.
- S. 51Clearance of goods for exportation.
- S. 51APayment of duty, interest, penalty, etc.
- 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.
- S. 57Licensing of public warehouses.
- S. 58Licensing of private warehouses.
- S. 58ALicensing of special warehouses.
- S. 58BCancellation of licence.
- S. 59Warehousing bond.
- S. 59A[Omitted.].
- S. 60Permission for removal of goods for deposit in warehouse.
- S. 61Period for which goods may remain warehoused.
- S. 62[Omitted.].
- S. 63[Omitted.].
- 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.
- S. 74Drawback allowable on re-export of duty-paid goods.
- S. 75Drawback on imported materials used in the manufacture of goods which are exported.
- S. 75AInterest on drawback.
- S. 76Prohibition and regulation of drawback in certain cases.
- S. 76AOmitted..
- S. 76BOmitted..
- S. 76COmitted..
- S. 76DOmitted..
- S. 76EOmitted..
- S. 76FOmitted..
- S. 76GOmitted..
- S. 76HOmitted..
- S. 76IOmitted..
- S. 76JOmitted..
- S. 76KOmitted..
- S. 76LOmitted..
- S. 76MOmitted..
- S. 76NOmitted..
- S. 77Declaration by owner of baggage.
- S. 78Determination of rate of duty and tariff valuation in respect of beggage.
- S. 79Bona fide baggage exempted from duty.
- S. 80Temporary detention of baggage.
- S. 81Regulations in respect of baggage.
- S. 82Omitted..
- 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
- 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.
- S. 99AAudit.
- S. 99BVerification of identity and compliance thereof
- 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. 109APower to undertake controlled delivery.
- S. 110Seizure of goods, documents and things.
- S. 110AProvisional release of goods, documents and things seized pending adjudication.
- S. 110AAAction subsequent to inquiry, investigation or audit or any other specified purpose
- 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.
- 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. 127EOmitted..
- 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. 127IPower of Settlement Commission to send a case back to the proper officer.
- 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. 127MAOmitted..
- S. 127NApplications of certain provisions of Central Excise Act.
- 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 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.
- 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. 135AAProtection of data
- 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.
- 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. 143AOmitted..
- 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 authorised 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 of 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.