Sections | 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 |