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
- 11ADefinitions
- 11BPower of Central Government to notify goods
- 11CPersons possessing notified goods to intimate the place of storage, etc
- 11DPrecautions to be taken by persons acquiring notified goods
- 11EPersons possessing notified goods to maintain accounts
- 11FSale, etc., of notified goods to be evidenced by vouchers
- 11GSections 11C, 11E and 11F not to apply to goods in personal use
PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS
- 11HDefinitions
- 11IPower of Central Government to specify goods
- 11JPersons possessing specified goods to intimate the place of storage, etc
- 11KTransport of specified goods to be covered by vouchers
- 11LPersons possessing specified goods to maintain accounts
- 11MSteps 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
- 12Dutiable goods
- 13Duty on pilfered goods
- 14Valuation of goods
- 15Date for determination of rate of duty and tariff valuation of imported goods
- 16Date for determination of rate of duty and tariff valuation of export goods
- 17Assessment of duty
- 18Provisional assessment of duty
- 19Determination of duty where goods consist of articles liable to different rates of duty
- 20Re-importation of goods
- 21Goods derelict, wreck, etc
- 22Abatement of duty on damaged or deteriorated goods
- 23Remission of duty on lost, destroyed or abandoned goods
- 24Power to make rules for denaturing or mutilation of goods
- 25Power to grant exemption from duty
- 25AInward processing of goods
- 25BOutward processing of goods
- 26Refund of export duty in certain cases
- 26ARefund of import duty in certain cases
- 27Claim for refund of duty
- 27AInterest on delayed refunds
- 28Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
- 28APower not to recover duties not levied or short-levied as a result of general practice
- 28AAInterest on delayed payment of duty
- 28AAARecovery of duties in certain cases
- 28BDuties collected from the buyer to be deposited with the Central Government
- 28BAProvisional attachment to protect revenue in certain cases
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
ADVANCE RULINGS
- 28EDefinitions
- 28EACustoms Authority for Advance Rulings
- 28FAuthority for advance rulings
- 28G[Omitted.]
- 28HApplication for advance ruling
- 28IProcedure on receipt of application
- 28JApplicability of advance ruling
- 28KAdvance ruling to be void in certain circumstances
- 28KAAppeal
- 28LPowers of Authority or Appellate Authority
- 28MProcedure for Authority and Appellate Authority
PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS
- 29Arrival of vessels and aircrafts in India
- 30Delivery of arrival manifest or import manifest or import report
- 30APassenger and crew arrival manifest and passenger name record information
- 31Imported goods not to be unloaded from vessel until entry inwards granted
- 32Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
- 33Unloading and loading of goods at approved places only
- 34Goods not to be unloaded or loaded except under supervision of customs officer
- 35Restrictions on goods being water-borne
- 36Restrictions on unloading and loading of goods on holidays, etc
- 37Power to board conveyances
- 38Power to require production of documents and ask questions
- 39Export goods not to be loaded on vessel until entry-outwards granted
- 40Export goods not to be loaded unless duly passed by proper officer
- 41Delivery of departure manifest or export manifest or export report
- 41APassenger and crew departure manifest and passenger name record information
- 42No conveyance to leave without written order
- 43Exemption 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
- 52Chapter not to apply to baggage, postal articles and stores
- 53Transit of certain goods without payment of duty
- 54Transhipment of certain goods without payment of duty
- 55Liability of duty on goods transited under section 53 or transhipped under section 54
- 56Transport of certain classes of goods subject to prescribed conditions
WAREHOUSING
- 57Licensing of public warehouses
- 58Licensing of private warehouses
- 58ALicensing of special warehouses
- 58BCancellation of licence
- 59Warehousing bond
- 59A[Omitted.]
- 60Permission for removal of goods for deposit in warehouse
- 61Period for which goods may remain warehoused
- 62[Omitted.]
- 63[Omitted.]
- 64Owner’s right to deal with warehoused goods
- 65Manufacture and other operations in relation to goods in a warehouse
- 66Power to exempt imported materials used in the manufacture of goods in warehouse
- 67Removal of goods from one warehouse to another
- 68Clearance of warehoused goods for home consumption
- 69Clearance of warehoused goods for export
- 70Allowance in case of volatile goods
- 71Goods not to be taken out of warehouse except as provided by this Act
- 72Goods improperly removed from warehouse, etc
- 73Cancellation and return of warehousing bond
- 73ACustody and removal of warehoused goods
DRAWBACK
- 74Drawback allowable on re-export of duty-paid goods
- 75Drawback on imported materials used in the manufacture of goods which are exported
- 75AInterest on drawback
- 76Prohibition and regulation of drawback in certain cases
- 76AOmitted.
- 76BOmitted.
- 76COmitted.
- 76DOmitted.
- 76EOmitted.
- 76FOmitted.
- 76GOmitted.
- 76HOmitted.
- 76IOmitted.
- 76JOmitted.
- 76KOmitted.
- 76LOmitted.
- 76MOmitted.
- 76NOmitted.
Baggage
Goods imported or exported by post
Stores
- 85Stores may be allowed to be warehoused without assessment to dut
- 86Transit and transhipment of stores
- 87Imported stores may be consumed on board a foreign-going vessel or aircraft
- 88Application of section 69 and Chapter X to stores
- 89Stores to be free of export dut
- 90Concessions in respect of imported stores for the Nav
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS
- 91Chapter not to apply to baggage and stores
- 92Entry of coastal goods
- 93Coastal goods not to be loaded until bill relating thereto is passed, etc
- 94Clearance of coastal goods at destination
- 95Master of a coasting vessel to carry an advice book
- 96Loading and unloading of coastal goods at customs port or coastal port only
- 97No coasting vessel to leave without written order
- 98Application of certain provisions of this Act to coastal goods, etc
- 98APower to relax
- 99Power to make rules in respect of coastal goods and coasting vessels
AUDIT
SEARCHES, SEIZURE AND ARREST
- 100Power to search suspected persons entering or leaving India, etc
- 101Power to search suspected persons in certain other cases
- 102Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- 103Power to screen or X-ray bodies of suspected persons for detecting secreted goods
- 104Power to arrest
- 105Power to search premises
- 106Power to stop and search conveyances
- 106APower to inspect
- 107Power to examine persons
- 108Power to summon persons to give evidence and produce documents
- 108AObligation to furnish informatio
- 108BPenalty for failure to furnish information return
- 109Power to require production of order permitting clearance of goods imported by land
- 109APower to undertake controlled delivery
- 110Seizure of goods, documents and things
- 110AProvisional release of goods, documents and things seized pending adjudication
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
- 111Confiscation of improperly imported goods, etc
- 112Penalty for improper importation of goods, etc
- 113Confiscation of goods attempted to be improperly exported, etc
- 114Penalty for attempt to export goods improperly, etc
- 114APenalty for short-levy or non-levy of duty in certain cases
- 114AAPenalty for use of false and incorrect material
- 115Confiscation of conveyances
- 116Penalty for not accounting for goods
- 117Penalties for contravention, etc., not expressly mentioned
- 118Confiscation of packages and their contents
- 119Confiscation of goods used for concealing smuggled good
- 120Confiscation of smuggled goods notwithstanding any change in form, etc
- 121Confiscation of sale-proceeds of smuggled goods
- 122Adjudication of confiscations and penalties
- 122AAdjudication Procedure
- 123Burden of proof in certain cases
- 124Issue of show cause notice before confiscation of goods, etc
- 125Option to pay fine in lieu of confiscation
- 126On confiscation, property to vest in Central Government
- 127Award of confiscation or penalty by customs officers not to interfere with other punishments
SETTLEMENT OF CASES
- 127ADefinitions
- 127BApplication for settlement of cases
- 127CProcedure on receipt of an application under section 127
- 127DPower of Settlement Commission to order provisional attachment to protect revenu
- 127EOmitted.
- 127FPower and procedure of Settlement Commission
- 127GInspection, etc., of reports
- 127HPower of Settlement Commission to grant immunity from prosecution and penalt
- 127IPower of Settlement Commission to send a case back to the proper officer
- 127JOrder of Settlement to be conclusive
- 127KRecovery of sums due under order of settlement
- 127LBar on subsequent application for settlement in certain cases
- 127MProceedings before Settlement Commission to be judicial proceedings
- 127MAOmitted.
- 127NApplications of certain provisions of Central Excise Act
APPEALS
- 128Appeals to Commissioner (Appeals)
- 128AProcedure in appeal
- 129Appellate Tribunal
- 129AAppeals to the Appellate Tribunal
- 129BOrders of Appellate Tribunal
- 129CProcedure of Appellate Tribunal
- 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
- 129DAPowers of revision of Board or Collector of Customs in certain cases
- 129DDRevision by Central Government
- 129EDeposit of certain percentage of duty demanded or penalty imposed before filing appeal
- 129EEInterest on delayed refund of amount deposited under section 129E
- 130Appeal to High Court
- 130AApplication to High Court
- 130BPower of High Court or Supreme Court to require statement to be amended
- 130CCase before High Court to be heard by not less than two judges
- 130DDecision of High Court or Supreme Court on the case stated
- 130EAppeal to Supreme Court
- 130FHearing before Supreme Court
- 131Sums due to be paid notwithstanding reference, etc
- 131AExclusion of time taken for copy
- 131BTransfer of certain pending proceedings and transitional provisions
- 131BAAppeal not to be filed in certain cases
- 131CDefinitions
OFFENCES AND PROSECUTIONS
- 132False declaration, false documents, etc
- 133Obstruction of officer of customs
- 134Refusal to be X-rayed
- 135Evasion of duty or prohibitions
- 135APreparation
- 135BPower of court to publish name, place of business, etc., of persons convicted under the Act
- 136Offences by officers of customs
- 137Cognizance of offences
- 138Offences to be tried summaril
- 138APresumption of culpable mental stat
- 138BRelevancy of statements under certain circumstances
- 138CAdmissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
- 139Presumption as to documents in certain cases
- 140Offences by companies
- 140AApplication of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
MISCELLANEOUS
- 141Conveyances and goods in a customs area subject to control of officers of customs
- 142Recovery of sums due to Government
- 142ALiability under Act to be first charge
- 143Power to allow import or export on execution of bonds in certain cases
- 143AOmitted.
- 143AAPower to simplify or provide different procedure, etc., to facilitate trade
- 144Power to take samples
- 145Owner, etc., to perform operations incidental to compliance with customs law
- 146Licence for Customs brokers
- 146AAppearance by authorised representative
- 147Liability of principal and agent
- 148Liability of agent appointed by the person in charge of a conveyance
- 149Amendment of documents
- 150Procedure for sale of goods and application of sale proceeds
- 151Certain officers required to assist officers of customs
- 151AInstructions to officers of customs
- 151BReciprocal arrangement for exchange of information facilitating trade
- 152Delegation of powers
- 153Modes for service of notice, order, etc
- 154Correction of clerical errors, etc
- 154ARounding off of duty, etc
- 154BPublication of information respecting persons in certain cases
- 155Protection of action taken under the Act
- 156General power to make rules
- 157General power to make regulations
- 158Provisions with respect to rules and regulations
- 159Rules, certain notifications and orders to be laid before Parliament
- 159AEffect of amendments, etc., of rules, regulations, notifications or orders
- 160Repeal and savings
- 161Removal of difficulties