| 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 |
