LawgistAll Acts
Customs Act
An Act to consolidate and amend the law relating to Customs.
| Act Id | 196252 |
| Act Number | 52 |
| Enactment Date | 1962-12-13 |
| Act Year | 1962 |
| Ministry | Ministry of Finance |
| Enforcement Date | 01-02-1963 |
- 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
- 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
- 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
- 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
- Clearance of imported goods
- Clearance of export goods
- PAYMENTS THROUGH ELECTRONIC CASH LEDGER
- 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
- Goods imported or exported by post
- 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
- 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
