• 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