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Customs Act, 1962

The Customs Act, 1962

 

CONTENTS

Sections

Particulars

 

s

1

Short title, Extent and Commencement

2

Definitions

3

Classes of Officers of Customs

4

Appointment of Officers of Customs

5

Powers of Officers of Customs Sub-Section

6

Entrustment of Functions of Board and Customs Officers on certain other Officers

7

Appointment of Customs Ports, Airports, Etc.

8

Power to Approve Landing Places and Specify Limits of Customs Area

9

Power to Declare Places to be Warehousing Stations

10

Appointment of Boarding Stations

11

Power to Prohibit Importation or Exportation of Goods

11A

Definitions

11B

Power of Central Government to Notify Goods

11C

Persons Possessing Notified Goods to Intimate the Place of Storage, Etc.

11D

Precautions to be taken by Persons Acquiring Notified Goods

11E

Persons Possessing Notified Goods to Maintain Accounts

11F

Sale, Etc., of Notified Goods to be Evidenced by Vouchers

11G

Sections 11C, 11E and 11F not to apply to goods in personal use

11H

Definitions

11-I

Power of Central Government to specify goods

11J

Persons Possessing specified goods to intimate the Place of Storage, Etc.

11K

Transport of specified goods to be covered by vouchers

11L

Persons Possessing specified goods to maintain accounts

11M

Steps to be taken by persons selling or transferring any specified goods

11N

Power to exempt

12

Dutiable Goods

13

Duty on Pilfered Goods

14

Valuation of Goods for Purposes of Assessment

15

Date for Determination of Rate of duty and tariff valuation of imported goods

16

Date for Determination of Rate of duty and tariff valuation of export goods

17

Assessment of Duty

18

Provisional Assessment of Duty

19

Determination of Duty where goods consist of Articles Liable to Different Rates of Duty

20

Re-Importation of Goods

21

Goods Derelict, Wreck, Etc.

22

Abatement of Duty on damaged or deteriorated goods

23

Remission of duty on lost, destroyed or abandoned goods

24

Power to make rules for denaturing or mutilation of goods

25

Power to Grant Exemption from Duty

26

Refund of Export Duty in certain cases

27

Claim for refund of duty

27A

Interest on Delayed refunds

28

Notice for Payment of Duties, Interest Etc.

28A

Power not to recover duties not levied or Short-Levied as a result of General Practice

28AA

Interest on Delayed Payment of duty

28AB

Interest on Delayed Payment of duty in special cases

28B

Duties Collected from the buyer to be deposited with the Central Government

28C

Price of Goods to indicate the amount of duty paid thereon

28D

Presumption that incidence of duty has been passed on to the buyer

28E

Definitions

28F

Authority for Advance Rulings

28G

Vacancies, Etc., not to invalidate proceedings

28H

Application for advance ruling

28-I

Procedure on receipt of application

28J

Applicability of Advance ruling

28K

Advance ruling to be void in certain circumstances

28L

Powers of Authority

28M

Procedure of Authority

29

Arrival of vessels and Aircrafts in India

30

Delivery of Import manifest or import report

31

Imported goods not to be unloaded from vessel until entry inwards granted

32

Imported goods not to be unloaded unless mentioned in import mainfest or import report

33

Unloading and Loading of goods at approved places only

34

Goods not to be Unloaded or Loaded except under supervision of customs officer

35

Restrictions on goods being Water-Borne

36

Restrictions on Unloading and Loading of goods on Holidays, Etc.

37

Power to Board conveyances

38

Power to require Production of documents and ask Questions

39

Export goods not to be Loaded on vessel until Entry-Out-Wards Granted

40

Export goods not to be Loaded unless duly passed by proper officer

41

Delivery of Export manifest or Export report

42

No Conveyance to leave without written order

43

Exemption of certain classes of conveyances from certain provisions of this Chapter

44

Chapter not to apply to Baggage and Postal Articles

45

Restrictions on Custody and Removal of Imported goods

46

Entry of goods on Importation

47

Clearance of goods for Home Consumption

48

Procedure in case of goods not Cleared, Warehoused, or Transshipped within Thirty Days after Unloading

49

Storage of Imported goods in Warehouse Pending clearance

50

Entry of goods for exportation

51

Clearance of goods for exportation

52

Chapter not to apply to Baggage, Postal articles and stores

53

Transit of certain goods without payment of duty

54

Transshipment of certain goods without Payment of Duty

55

Liability of Duty on goods transited under Section 53 or Transshipped under Section 54

56

Transport of certain classes of Goods Subject to prescribed Conditions

57

Appointing of Public Warehouses

58

Licensing of Private Warehouses

59

Warehousing Bond

59A

Omitted

60

Permission for deposit of goods in a Warehouse

61

Period for which goods may remain Warehouse

62

Control over Warehoused Goods

63

Payment of Rent and Warehouse charges

64

Owner’s right to deal with Warehoused goods

65

Manufacture and other Operations in Relation to Goods in a Warehouse

66

Power to Exempt Imported Materials used in the Manufacture of goods in Warehouse

67

Removal of goods from one Warehouse to Another

68

Clearance of Warehoused goods for home Consumption

69

Clearance of Warehoused goods for Exportation

70

Allowance in case of volatile goods

71

Goods not to be taken out of Warehouse except as Provided by This Act

72

Goods Improperly removed from Warehouse, Etc.

73

Cancellation and Return of Warehousing Bond

74

Drawback Allowable on Re-Export of Duty-Paid goods

75

Drawback on Imported Materials used in the Manufacture of goods which are exported

75A

Interest on Drawback

76

Prohibition and Regulation of Drawback in certain cases

76A

Repealed

76B

Repealed

76C

Repealed

76D

Repealed

76E

Repealed

76F

Repealed

76G

Repealed

76H

Repealed

76I

Repealed

76J

Repealed

76K

Repealed

76L

Repealed

76M

Repealed

76N

Repealed

77

Declaration by Owner of Baggage

78

Determination of Rate of duty and tariff valuation in respect of Baggage

79

Bona Fide Baggage Exempted from duty

80

Temporary Detention of Baggage

81

Regulations in respect of Baggage

82

Label or Declaration Accompanying goods to be treated as entry

83

Rate of duty and tariff valuation in respect of goods imported or exported by Post

84

Regulations regarding goods imported or to be exported by Post

85

Stores may be allowed to be Warehoused without assessment to duty

86

Transit and Transshipment of Stores

87

Imported Stores may be consumed on Board a Foreign-Going vessel or Aircraft

88

Application of Section 69 and Chapter X to Stores

89

Stores to be free of export duty

90

Concessions in respect of Imported stores for the Navy

91

Chapter not to apply to Baggage and Stores

92

Entry of Coastal Goods

93

Coastal goods not to be Loaded until Bill Relating thereto is Passed, Etc.

94

Clearance of Coastal Goods at Destination

95

Master of a Coasting vessel to carry an advice book

96

Loading and Unloading of Coastal goods at customs port or coastal port only

97

No Coasting vessel to leave without written order

98

Application of certain provisions of This Act to coastal goods, etc.

98A

Power to Relax

99

Power to make rules in respect of coastal goods and coasting vessels

100

Power to search suspected persons entering or leaving India, etc.

101

Power to search suspected persons in certain other cases

102

Persons to be searched may require to be taken before Gazetted officer of customs or magistrate

103

Power to screen or X-Ray Bodies of suspected persons for detecting secreted goods

104

Power to Arrest

105

Power to Search Premises

106

Power to Stop and Search conveyances

106A

Power to Inspect

107

Power to Examine Persons

108

Power to summon persons to give Evidence and Produce documents

109

Power to require Production of order permitting clearance of goods Imported by Land

110

Seizure of Goods, Documents and Things

110A

Provisional release of goods, documents and things seized pending adjudication.

111

Confiscation of Improperly Imported goods, etc.

112

Penalty for Improper Importation of goods, etc.

113

Confiscation of goods attempted to be improperly exported, etc.

114

Penalty for Attempt to export goods improperly, etc.

114A

Penalty for Short-Levy or Non-Levy of duty in certain cases

114AA

Penalty for use of false and incorrect material.

115

Confiscation of Conveyances

116

Penalty for not accounting for goods

117

Penalties for contravention, etc., not expressly mentioned

118

Confiscation of Packages and their contents

119

Confiscation of goods used for concealing smuggled goods

120

Confiscation of smuggled goods notwithstanding any change in form, etc.

121

Confiscation of Sale-Proceeds of smuggled goods

122

Adjudication of Confiscations and Penalties

122A

Adjudication procedure.

123

Burden of Proof in certain cases

124

Issue of show cause notice before confiscation of goods, etc.

125

Option to Pay fine in Lieu of Confiscation

126

On Confiscation, Property to vest in Central Government

127

Award of Confiscation or Penalty by Customs officers not to Interfere with other Punishments

127A

Definition

127B

Application for Settlement of cases

127C

Procedure receipt of Application under Section 127B

127D

Power of Settlement commission to order provisional Attachment to Protect revenue

127E

Power of Settlement Commission to reopen completed proceedings

127F

Power and Procedure of Settlement Commission

127G

Inspection, Etc., of Reports

127H

Power of Settlement Commission to Grant Immunity from prosecution and Penalty

127-I

Power of Settlement Commission to send a case back to the Proper Officer

127J

Order of Settlement to be Conclusive

127K

Recovery of Sums due under order of Settlement

127L

Bar on Subsequent Application for Settlement in certain cases

127M

Proceedings before settlement commission to be Judicial Proceedings

127MA

Repealed

127N

Applications of certain provisions of Central Excise Act

128

Appeals to Commissioner (Appeals)

128A

Procedure in Appeal

129

Appellate Tribunal

129A

Appeals to the Appellate Tribunal

129B

Orders of Appellate Tribunal

129C

Procedure of Appellate Tribunal

129D

Powers of Board or Commissioner of Customs to Pass certain orders

129DA

Powers of Revision of Board or Commissioner of Customs in certain cases

129DD

Revision by Central Government

129E

Deposit, Pending Appeal, of duty and Interest demanded or Penalty Levied

130

Statement of case to High Court

130A

Application to High Court

130B

Power of High Court or Supreme Court to require statement to be amended

130C

Case before High Court to be heard by not less than two judges

130D

Decision of High Court or Supreme Court on the case Stated

130E

Appeal to Supreme Court

130F

Hearing before Supreme Court

131

Sums due to be paid notwithstanding reference, etc.

131A

Exclusion of time taken for copy

131B

Transfer of certain pending proceedings and transitional provisions

131C

Definitions

132

False Declaration, False documents, etc.

133

Obstruction of Officer of Customs

134

Refusal to be X-Rayed

135

Evasion of duty or Prohibitions

135A

Preparation

135B

Power of Court to Publish Name, Place of Business, Etc., of Persons convicted under the Act

136

Offences by Officers of Customs

137

Cognizance of Offences

138

Offences to be tried summarily

138A

Presumption of Culpable Mental State

138B

Relevancy of Statements under certain circumstances

138C

Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as documents and as Evidence

139

Presumption as to Documents in certain cases

140

Offences by Companies

140A

Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

141

Conveyances and goods in a Customs area Subject to Control of offiers of Customs

142

Recovery of sums due to Government

143

Power to Allow Import or Export on execution of Bonds in certain cases

143A

Duty Deferment

144

Power to take samples

145

Owner, Etc., to perform Operations Incidental to compliance with Customs Law

146

Customs house agents to be licensed

146A

Appearance by authorised representative

147

Liability of principal and agent

148

Liability of agent appointed by the person in charge of a conveyance

149

Amendment of documents

150

Procedure for sale of goods and application of sale proceeds

151

Certain officers required to assist officers of customs

151A

Instructions to officers of customs

152

Delegation of powers

153

Service of order, decision, etc.

154

Correction, clerical errors, etc.

154A

Rounding off of duty, etc.

155

Protection of action taken under the Act

156

General power to make rules

157

General power to make regulations

158

Provisions with respect to rules and regulations

159

Rules, certain notifications and orders to be laid before Parliament

159A

Effect of amendments, etc., of rules, regulations, notifications or orders.

160

Repeal and savings

161

Removal of difficulties

s

s

Schedule

Repeals

 

Indian Laws – Bare Acts

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