12Dutiable goods
(1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the 1[Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India.
2[(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]
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1. Subs. by Act 51 of 1975, s. 13, for "Indian Tariff Act, 1934 (32 of 1934)" (w.e.f. 2-8-1976).
2. Subs. by Act 30 of 1963, s. 2, for sub-section (2) (w.e.f. 1-10-1963).
- 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