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The Customs Act
`1962
An Act to consolidate and amend the law relating to Customs.
List of Chapters & Sections
PRELIMINARY
OFFICERS OF CUSTOMS
APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.
PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS
DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF
PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS
POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB
LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
ADVANCE RULINGS
PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS
CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS
Clearance of imported goods
Clearance of export goods
PAYMENTS THROUGH ELECTRONIC CASH LEDGER
GOODS IN TRANSIT
WAREHOUSING
DRAWBACK
Baggage
Goods imported or exported by post
Stores
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS
AUDIT
SEARCHES, SEIZURE AND ARREST
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
SETTLEMENT OF CASES
APPEALS
OFFENCES AND PROSECUTIONS
MISCELLANEOUS
PRELIMINARY
1
Short title, extent and commencement
2
Definitions
OFFICERS OF CUSTOMS
3
Classes of officers of customs
4
Appointment of officers of customs
5
Powers of officers of customs
6
Entrustment of functions of Board and customs officers on certain other officers
APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.
7
Appointment of customs ports, airports, etc
8
Power to approve landing places and specify limits of customs area
9
[Omitted.]
10
Appointment of boarding stations
PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS
11
Power to prohibit importation or exportation of goods
DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF
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
PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS
11H
Definitions
11I
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
POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB
11N
Power to exempt
LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
12
Dutiable goods
13
Duty on pilfered goods
14
Valuation of goods
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
25A
Inward processing of goods
25B
Outward processing of goods
26
Refund of export duty in certain cases
26A
Refund of import duty in certain cases
27
Claim for refund of duty
27A
Interest on delayed refunds
28
Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
28A
Power not to recover duties not levied or short-levied as a result of general practice
28AA
Interest on delayed payment of duty
28AAA
Recovery of duties in certain cases
28B
Duties collected from the buyer to be deposited with the Central Government
28BA
Provisional attachment to protect revenue in certain cases
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
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
ADVANCE RULINGS
28E
Definitions
28EA
Customs Authority for Advance Rulings
28F
Authority for advance rulings
28G
[Omitted.]
28H
Application for advance ruling
28I
Procedure on receipt of application
28J
Applicability of advance ruling
28K
Advance ruling to be void in certain circumstances
28KA
Appeal
28L
Powers of Authority or Appellate Authority
28M
Procedure for Authority and Appellate Authority
PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS
29
Arrival of vessels and aircrafts in India
30
Delivery of arrival manifest or import manifest or import report
30A
Passenger and crew arrival manifest and passenger name record information
31
Imported goods not to be unloaded from vessel until entry inwards granted
32
Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest 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-outwards granted
40
Export goods not to be loaded unless duly passed by proper officer
41
Delivery of departure manifest or export manifest or export report
41A
Passenger and crew departure manifest and passenger name record information
42
No conveyance to leave without written order
43
Exemption of certain classes of conveyances from certain provisions of this Chapter
CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS
44
Chapter not to apply to baggage and postal articles
Clearance of imported goods
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 transhipped within thirty days after unloading
49
Storage of imported goods in warehouse pending clearance
Clearance of export goods
50
Entry of goods for exportation
51
Clearance of goods for exportation
PAYMENTS THROUGH ELECTRONIC CASH LEDGER
51A
Payment of duty, interest, penalty, etc
GOODS IN TRANSIT
52
Chapter not to apply to baggage, postal articles and stores
53
Transit of certain goods without payment of duty
54
Transhipment of certain goods without payment of duty
55
Liability of duty on goods transited under section 53 or transhipped under section 54
56
Transport of certain classes of goods subject to prescribed conditions
WAREHOUSING
57
Licensing of public warehouses
58
Licensing of private warehouses
58A
Licensing of special warehouses
58B
Cancellation of licence
59
Warehousing bond
59A
[Omitted.]
60
Permission for removal of goods for deposit in warehouse
61
Period for which goods may remain warehoused
62
[Omitted.]
63
[Omitted.]
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 export
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
73A
Custody and removal of warehoused goods
DRAWBACK
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
Omitted.
76B
Omitted.
76C
Omitted.
76D
Omitted.
76E
Omitted.
76F
Omitted.
76G
Omitted.
76H
Omitted.
76I
Omitted.
76J
Omitted.
76K
Omitted.
76L
Omitted.
76M
Omitted.
76N
Omitted.
Baggage
77
Declaration by owner of baggage
78
Determination of rate of duty and tariff valuation in respect of beggage
79
Bona fide baggage exempted from duty
80
Temporary detention of baggage
81
Regulations in respect of baggage
Goods imported or exported by post
82
Omitted.
83
Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
84
Regulations regarding goods imported or to be exported by post or courier
Stores
85
Stores may be allowed to be warehoused without assessment to dut
86
Transit and transhipment 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 dut
90
Concessions in respect of imported stores for the Nav
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS
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
AUDIT
99A
Audit
SEARCHES, SEIZURE AND ARREST
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
108A
Obligation to furnish informatio
108B
Penalty for failure to furnish information return
109
Power to require production of order permitting clearance of goods imported by land
109A
Power to undertake controlled delivery
110
Seizure of goods, documents and things
110A
Provisional release of goods, documents and things seized pending adjudication
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
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 good
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
SETTLEMENT OF CASES
127A
Definitions
127B
Application for settlement of cases
127C
Procedure on receipt of an application under section 127
127D
Power of Settlement Commission to order provisional attachment to protect revenu
127E
Omitted.
127F
Power and procedure of Settlement Commission
127G
Inspection, etc., of reports
127H
Power of Settlement Commission to grant immunity from prosecution and penalt
127I
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
Omitted.
127N
Applications of certain provisions of Central Excise Act
APPEALS
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 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
129DA
Powers of revision of Board or Collector of Customs in certain cases
129DD
Revision by Central Government
129E
Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
129EE
Interest on delayed refund of amount deposited under section 129E
130
Appeal 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
131BA
Appeal not to be filed in certain cases
131C
Definitions
OFFENCES AND PROSECUTIONS
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 summaril
138A
Presumption of culpable mental stat
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
MISCELLANEOUS
141
Conveyances and goods in a customs area subject to control of officers of customs
142
Recovery of sums due to Government
142A
Liability under Act to be first charge
143
Power to allow import or export on execution of bonds in certain cases
143A
Omitted.
143AA
Power to simplify or provide different procedure, etc., to facilitate trade
144
Power to take samples
145
Owner, etc., to perform operations incidental to compliance with customs law
146
Licence for Customs brokers
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
151B
Reciprocal arrangement for exchange of information facilitating trade
152
Delegation of powers
153
Modes for service of notice, order, etc
154
Correction of clerical errors, etc
154A
Rounding off of duty, etc
154B
Publication of information respecting persons in certain cases
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