Customs Act, 1962 Customs Act, 1962 Customs Act, 1962
 
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Customs Act, 1962

 

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Customs Act, 1962

   
  CHAPTER I: PRELIMINARY
1.

Short title, extent and commencement

2.

Definitions

   
  CHAPTER II: 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

   
  CHAPTER III: Appointment of Customs Ports, Airports, Warehousing Stations etc.
7.

Appointment of customs ports, airports etc.

8.

Power to approve landing places and specify limits of customs area

9.

Power to declare places to be warehousing stations

10.

Appointment of boarding station

   
  CHAPTER IV: Prohibitions on importation and exportation of goods
11.

Power to prohibit importation or exportation of goods

   
  CHAPTER IVA: 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. s 11C, 11E and 11F not to apply to goods in personal use
   
  CHAPTER IVB: 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
   
  CHAPTER IVC: Power to exempt from the provisions of Chapters IVA and IV
11N. Power to exempt
   
  CHAPTER V: Levy of, and Exemption from, Customs Duties
12.

Dutiable goods

13.

Duty on pilfered goods

14.

Valuation of goods for purposes of assessment

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 goods

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

26.

Refund of export duty

27.

Claim for refund of duty

27A. Interest on delayed refunds
28.

Notice for payment of duties, interest etc.

28A. Power not to recover duties not levied or short-levied as a result of general practice
28AA. Interest on delayed payment of duty
28AB. Interest on delayed payment of duty in special cases
28B. Duties collected from the buyer to be deposited with the Central Government
28BA. Provisional attachment to protect revenue in certain cases
   
  CHAPTER VA: 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
   
  CHAPTER VB: Advance Ruling
28E.  In this Chapter, unless the context otherwise requires
28F. Authority for advance rulings
28G. Vacancies, etc., not to invalidate proceedings
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
28L. Powers of Authority
28M. Procedure of Authority
   
  CHAPTER VI: Provisions relating to conveyances carrying imported or exported goods
29.

Arrival of vessels and aircrafts in India

30.

Delivery of import manifest or import report

31.

Imported goods not to be unloaded from vessel until entry inwards granted 

32.

Imported goods not to be unloaded unless mentioned in 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 export manifest or export report

42.

No conveyance to leave without written order

43.

Exemption of certain classes of conveyances from certain provisions of this chapter

   
  CHAPTER VII: 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 for home consumption

47.

Clearance of goods for home consumption

48.

Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading

49.

Storage of imported goods in warehouse pending clearance

50.

Entry of goods for exportation

51.

Clearance of goods for exportation

   
  CHAPTER VIII: 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  53 or transhipped under  54

56.

Transportation of certain classes of goods subject to prescribed conditions

   
  CHAPTER IX: Warehousing
57.

Appointing of public warehouses

58.

Licensing of private warehouses

59.

Warehousing bond

59A. Omitted
60.

Permission for deposit of goods in a warehouse

61.

Period for which goods may remain warehoused

62.

Control over warehoused goods

63.

Payment of rent and warehouse charges

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 exportation

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

   
  CHAPTER X: 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

   
  CHAPTER XA: Special Provisions relating to Special Economic Zone
76A-76N. Omitted
   
  CHAPTER XI: Special provisions regarding baggage, goods imported or exported by post, and stores
77.

Declaration by owner of baggage

78.

Determination of rate of duty and tariff valuation in respect of baggage

79.

Bonafide baggage exempted from duty

80.

Temporary detention of baggage

81.

Regulations in respect of baggage

  Goods imported or exported by post
82.

Label or declaration accompanying goods to be treated as entry

83.

Rate of duty and tariff valuation in respect of goods imported or exported by post

84.

Regulations regarding goods imported imported or exported by post

  Stores
85.

Stores may be allowed to be warehoused without assessment to duty

86.

Transit and transhipment of stores

87.

Imported stores may be consumed on board a foreign-going vessel or aircraft

88.

Application of  69 and Chapter X to stores

89.

Stores to be free of export duty

90.

Concessions in respect of imported stores for the Navy

   
  CHAPTER XII:  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

   
  CHAPTER XIII:  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

109.

Power to require production of order permitting clearance of goods imported by land

110.

Seizure of goods, documents and things

110A. Provisional release of goods, documents and things seized pending adjudication
   
  CHAPTER XIV: 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 goods

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

   
  CHAPTER XIVA: Settlement of cases
127A. Definitions
127B. Application for settlement of cases
127C. Procedure on receipt of application under  127B
127D. Power of Settlement Commission to order provisional attachment to protect revenue
127E. Power of Settlement Commission to reopen completed proceedings
127F. Power and procedure of Settlement Commission
127G. Inspection, etc., of reports
127H. Power of Settlement Commission to grant immunity from prosecution and penalty
127-I. 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. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
127N. Applications of certain provisions of Central Excise Act
   
  CHAPTER XV: Appeals and Revision
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 Board or Commissioner of Customs to pass certain orders
129DA. Powers of revision of Board or Commissioner of Customs in certain cases
129DD. Revision by Central Government
129E. Deposit, pending appeal, of duty and interest demanded or penalty levied
130.

Statement of case 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
131C. Definitions
   
  CHAPTER XVI: 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 summarily

138A. Presumption of culpable mental state
138B. Relevancy of statements under certain circumstances
138C. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence computer printouts as documents and as evidence
139.

Presumption as to documents in certain cases

140.

Offences by companies

140A. Application of  562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
   
  CHAPTER XVII: Miscellaneous
141.

Conveyances and goods in a customs area subject to control of officers of customs

142.

Recovery of sums due to Government

143.

Power to allow import or export on execution of bonds in certain cases

143A. Duty deferment
144.

Power to take samples

145.

Owner, etc., to perform operations incidental to compliance with customs law

146.

Custom House agents to be licensed

146A. Appearance by authorized 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
152.

Delegation of powers

153.

Service of order, decision, 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
   
 

The Schedule

 

Customs Act, 1962

 

 

 

 

 

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