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Legal Library
THE CUSTOMS ACT, 1962
All Acts
THE CUSTOMS ACT, 1962
ACT NO. 52 OF 1962 · Enacted [13th December, 1962] · 280 sections
PRELIMINARY
Section 1.
Short title, extent and commencement.
Section 2.
Definitions.
OFFICERS OF CUSTOMS
Section 3.
Classes of officers of customs.
Section 4.
Appointment of officers of customs.
Section 5.
Powers of officers of customs.
Section 6.
Entrustment of functions of Board and customs officers on certain other officers.
APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.
Section 7.
Appointment of customs ports, airports, etc.
Section 8.
Power to approve landing places and specify limits of customs area.
Section 9.
[Omitted.].
Section 10.
Appointment of boarding stations.
PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS
Section 11-I.
Power of Central Government to specify goods.
Section 11H.
Definitions.
Section 11J.
Persons possessing specified goods to intimate the place of storage, etc.
Section 11K.
Transport of specified goods to be covered by vouchers.
Section 11L.
Persons possessing specified goods to maintain accounts.
Section 11M.
Steps to be taken by persons selling or transferring any specified goods.
PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS
Section 11.
Power to prohibit importation or exportation of goods.
DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF
Section 11A.
Definitions.
Section 11B.
Power of Central Government to notify goods.
Section 11C.
Persons possessing notified goods to intimate the place of storage, etc.
Section 11D.
Precautions to be taken by persons acquiring notified goods.
Section 11E.
Persons possessing notified goods to maintain accounts.
Section 11F.
Sale, etc., of notified goods to be evidenced by vouchers.
Section 11G.
Sections 11C, 11E and 11F not to apply to goods in personal use.
POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB
Section 11N.
Power to exempt.
LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
Section 12.
Dutiable goods.
Section 13.
Duty on pilfered goods.
Section 14.
Valuation of goods.
Section 15.
Date for determination of rate of duty and tariff valuation of imported goods.
Section 16.
Date for determination of rate of duty and tariff valuation of export goods.
Section 17.
Assessment of duty.
Section 18.
Provisional assessment of duty.
Section 19.
Determination of duty where goods consist of articles liable to different rates of duty.
Section 20.
Re-importation of goods.
Section 21.
Goods derelict, wreck, etc.
Section 22.
Abatement of duty on damaged or deteriorated goods.
Section 23.
Remission of duty on lost, destroyed or abandoned goods.
Section 24.
Power to make rules for denaturing or mutilation of goods.
Section 25.
Power to grant exemption from duty.
Section 25A.
Inward processing of goods.
Section 25B.
Outward processing of goods.
Section 26.
Refund of export duty in certain cases.
Section 26A.
Refund of import duty in certain cases.
Section 27.
Claim for refund of duty.
Section 27A.
Interest on delayed refunds.
Section 28.
Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
Section 28A.
Power not to recover duties not levied or short-levied as a result of general practice.
Section 28AA.
Interest on delayed payment of duty.
Section 28AAA.
Recovery of duties in certain cases.
Section 28B.
Duties collected from the buyer to be deposited with the Central Government.
Section 28BA.
Provisional attachment to protect revenue in certain cases.
ADVANCE RULINGS
Section 28-I.
Procedure on receipt of application.
Section 28E.
Definitions.
Section 28EA.
Customs Authority for Advance Rulings.
Section 28F.
Authority for advance rulings.
Section 28G.
[Omitted.].
Section 28H.
Application for advance ruling.
Section 28J.
Applicability of advance ruling.
Section 28K.
Advance ruling to be void in certain circumstances.
Section 28KA.
Appeal.
Section 28L.
Powers of Authority or Appellate Authority.
Section 28M.
Procedure for Authority and Appellate Authority.
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
Section 28C.
Price of goods to indicate the amount of duty paid thereon.
Section 28D.
Presumption that incidence of duty has been passed on to the buyer.
PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS
Section 29.
Arrival of vessels and aircrafts in India.
Section 30.
Delivery of arrival manifest or import manifest or import report.
Section 30A.
Passenger and crew arrival manifest and passenger name record information.
Section 31.
Imported goods not to be unloaded from vessel until entry inwards granted.
Section 32.
Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.
Section 33.
Unloading and loading of goods at approved places only.
Section 34.
Goods not to be unloaded or loaded except under supervision of customs officer.
Section 35.
Restrictions on goods being water-borne.
Section 36.
Restrictions on unloading and loading of goods on holidays, etc.
Section 37.
Power to board conveyances.
Section 38.
Power to require production of documents and ask questions.
Section 39.
Export goods not to be loaded on vessel until entry-outwards granted.
Section 40.
Export goods not to be loaded unless duly passed by proper officer.
Section 41.
Delivery of departure manifest or export manifest or export report.
Section 41A.
Passenger and crew departure manifest and passenger name record information.
Section 42.
No conveyance to leave without written order.
Section 43.
Exemption of certain classes of conveyances from certain provisions of this Chapter.
CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS
Section 44.
Chapter not to apply to baggage and postal articles.
CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS — Clearance of imported goods
Section 45.
Restrictions on custody and removal of imported goods.
Section 46.
Entry of goods on importation.
Section 47.
Clearance of goods for home consumption.
Section 48.
Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
Section 49.
Storage of imported goods in warehouse pending clearance.
CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS — Clearance of export goods
Section 50.
Entry of goods for exportation.
Section 51.
Clearance of goods for exportation.
PAYMENTS THROUGH ELECTRONIC CASH LEDGER
Section 51A.
Payment of duty, interest, penalty, etc.
GOODS IN TRANSIT
Section 52.
Chapter not to apply to baggage, postal articles and stores.
Section 53.
Transit of certain goods without payment of duty.
Section 54.
Transhipment of certain goods without payment of duty.
Section 55.
Liability of duty on goods transited under section 53 or transhipped under section 54.
Section 56.
Transport of certain classes of goods subject to prescribed conditions.
WAREHOUSING
Section 57.
Licensing of public warehouses.
Section 58.
Licensing of private warehouses.
Section 58A.
Licensing of special warehouses.
Section 58B.
Cancellation of licence.
Section 59.
Warehousing bond.
Section 59A.
[Omitted.].
Section 60.
Permission for removal of goods for deposit in warehouse.
Section 61.
Period for which goods may remain warehoused.
Section 62.
[Omitted.].
Section 63.
[Omitted.].
Section 64.
Owner’s right to deal with warehoused goods.
Section 65.
Manufacture and other operations in relation to goods in a warehouse.
Section 66.
Power to exempt imported materials used in the manufacture of goods in warehouse.
Section 67.
Removal of goods from one warehouse to another.
Section 68.
Clearance of warehoused goods for home consumption.
Section 69.
Clearance of warehoused goods for export.
Section 70.
Allowance in case of volatile goods.
Section 71.
Goods not to be taken out of warehouse except as provided by this Act.
Section 72.
Goods improperly removed from warehouse, etc.
Section 73.
Cancellation and return of warehousing bond.
Section 73A.
Custody and removal of warehoused goods.
DRAWBACK
Section 74.
Drawback allowable on re-export of duty-paid goods.
Section 75.
Drawback on imported materials used in the manufacture of goods which are exported.
Section 75A.
Interest on drawback.
Section 76.
Prohibition and regulation of drawback in certain cases.
Section 76-I.
[Omitted.].
Section 76A.
[Omitted.].
Section 76B.
[Omitted.].
Section 76C.
[Omitted.].
Section 76D.
[Omitted.].
Section 76E.
[Omitted.].
Section 76F.
[Omitted.].
Section 76G.
[Omitted.].
Section 76H.
[Omitted.].
Section 76J.
[Omitted.].
Section 76K.
[Omitted.].
Section 76L.
[Omitted.].
Section 76M.
[Omitted.].
Section 76N.
[Omitted.].
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES — Baggage
Section 77.
Declaration by owner of baggage.
Section 78.
Determination of rate of duty and tariff valuation in respect of beggage.
Section 79.
Bona fide baggage exempted from duty.
Section 80.
Temporary detention of baggage.
Section 81.
Regulations in respect of baggage.
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES — Goods imported or exported by post
Section 82.
[Omitted.].
Section 83.
Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
Section 84.
Regulations regarding goods imported or to be exported by post or courier.
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES — Stores
Section 85.
Stores may be allowed to be warehoused without assessment to duty.
Section 86.
Transit and transhipment of stores.
Section 87.
Imported stores may be consumed on board a foreign-going vessel or aircraft.
Section 88.
Application of section 69 and Chapter X to stores.
Section 89.
Stores to be free of export duty.
Section 90.
Concessions in respect of imported stores for the Navy.
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS
Section 91.
Chapter not to apply to baggage and stores.
Section 92.
Entry of coastal goods.
Section 93.
Coastal goods not to be loaded until bill relating thereto is passed, etc.
Section 94.
Clearance of coastal goods at destination.
Section 95.
Master of a coasting vessel to carry an advice book.
Section 96.
Loading and unloading of coastal goods at customs port or coastal port only.
Section 97.
No coasting vessel to leave without written order.
Section 98.
Application of certain provisions of this Act to coastal goods, etc.
Section 98A.
Power to relax.
Section 99.
Power to make rules in respect of coastal goods and coasting vessels.
AUDIT
Section 99A.
Audit.
VERIFICATION OF IDENTITY AND COMPLIANCE
Section 99B.
Verification of identity and compliance thereof.
SEARCHES, SEIZURE AND ARREST
Section 100.
Power to search suspected persons entering or leaving India, etc.
Section 101.
Power to search suspected persons in certain other cases.
Section 102.
Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
Section 103.
Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
Section 104.
Power to arrest.
Section 105.
Power to search premises.
Section 106.
Power to stop and search conveyances.
Section 106A.
Power to inspect.
Section 107.
Power to examine persons.
Section 108.
Power to summon persons to give evidence and produce documents.
Section 108A.
Obligation to furnish information.
Section 108B.
Penalty for failure to furnish information return.
Section 109.
Power to require production of order permitting clearance of goods imported by land.
Section 109A.
Power to undertake controlled delivery.
Section 110.
Seizure of goods, documents and things.
Section 110A.
Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication.
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
Section 111.
Confiscation of improperly imported goods, etc.
Section 112.
Penalty for improper importation of goods, etc.
Section 113.
Confiscation of goods attempted to be improperly exported, etc.
Section 114.
Penalty for attempt to export goods improperly, etc.
Section 114A.
Penalty for short-levy or non-levy of duty in certain cases.
Section 114AA.
Penalty for use of false and incorrect material.
Section 114AB.
Penalty for obtaining instrument by fraud, etc.
Section 115.
Confiscation of conveyances.
Section 116.
Penalty for not accounting for goods.
Section 117.
Penalties for contravention, etc., not expressly mentioned.
Section 118.
Confiscation of packages and their contents.
Section 119.
Confiscation of goods used for concealing smuggled goods.
Section 120.
Confiscation of smuggled goods notwithstanding any change in form, etc.
Section 121.
Confiscation of sale-proceeds of smuggled goods.
Section 122.
Adjudication of confiscations and penalties.
Section 122A.
Adjudication Procedure.
Section 123.
Burden of proof in certain cases.
Section 124.
Issue of show cause notice before confiscation of goods, etc.
Section 125.
Option to pay fine in lieu of confiscation.
Section 126.
On confiscation, property to vest in Central Government.
Section 127.
Award of confiscation or penalty by customs officers not to interfere with other punishments.
SETTLEMENT OF CASES
Section 127-I.
Power of Settlement Commission to send a case back to the proper officer.
Section 127A.
Definitions.
Section 127B.
Application for settlement of cases.
Section 127C.
Procedure on receipt of an application under section 127B.
Section 127D.
Power of Settlement Commission to order provisional attachment to protect revenue.
Section 127E.
[Omitted.].
Section 127F.
Power and procedure of Settlement Commission.
Section 127G.
Inspection, etc., of reports.
Section 127H.
Power of Settlement Commission to grant immunity from prosecution and penalty.
Section 127J.
Order of Settlement to be conclusive.
Section 127K.
Recovery of sums due under order of settlement.
Section 127L.
Bar on subsequent application for settlement in certain cases.
Section 127M.
Proceedings before Settlement Commission to be judicial proceedings.
Section 127MA.
[Omitted.].
Section 127N.
Applications of certain provisions of Central Excise Act.
APPEALS
Section 128.
Appeals to Commissioner (Appeals).
Section 128A.
Procedure in appeal.
Section 129.
Appellate Tribunal.
Section 129A.
Appeals to the Appellate Tribunal.
Section 129B.
Orders of Appellate Tribunal.
Section 129C.
Procedure of Appellate Tribunal.
Section 129D.
Powers 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.
Section 129DA.
Powers of revision of Board or Collector of Customs in certain cases.
Section 129DD.
Revision by Central Government.
Section 129E.
Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
Section 129EE.
Interest on delayed refund of amount deposited under section 129E.
Section 130.
Appeal to High Court.
Section 130A.
Application to High Court.
Section 130B.
Power of High Court or Supreme Court to require statement to be amended.
Section 130C.
Case before High Court to be heard by not less than two judges.
Section 130D.
Decision of High Court or Supreme Court on the case stated.
Section 130E.
Appeal to Supreme Court.
Section 130F.
Hearing before Supreme Court.
Section 131.
Sums due to be paid notwithstanding reference, etc.
Section 131A.
Exclusion of time taken for copy.
Section 131B.
Transfer of certain pending proceedings and transitional provisions.
Section 131BA.
Appeal not to be filed in certain cases.
Section 131C.
Definitions.
OFFENCES AND PROSECUTIONS
Section 132.
False declaration, false documents, etc.
Section 133.
Obstruction of officer of customs.
Section 134.
Refusal to be X-rayed.
Section 135.
Evasion of duty or prohibitions.
Section 135A.
Preparation.
Section 135B.
Power of court to publish name, place of business, etc., of persons convicted under the Act.
Section 136.
Offences by officers of customs.
Section 137.
Cognizance of offences.
Section 138.
Offences to be tried summarily.
Section 138A.
Presumption of culpable mental state.
Section 138B.
Relevancy of statements under certain circumstances.
Section 138C.
Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
Section 139.
Presumption as to documents in certain cases.
Section 140.
Offences by companies.
Section 140A.
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
MISCELLANEOUS
Section 141.
Conveyances and goods in a customs area subject to control of officers of customs.
Section 142.
Recovery of sums due to Government.
Section 142A.
Liability under Act to be first charge.
Section 143.
Power to allow import or export on execution of bonds in certain cases.
Section 143A.
[Omitted.].
Section 143AA.
Power to simplify or provide different procedure, etc., to facilitate trade.
Section 144.
Power to take samples.
Section 145.
Owner, etc., to perform operations incidental to compliance with customs law.
Section 146.
Licence for Customs brokers.
Section 146A.
Appearance by authorised representative.
Section 147.
Liability of principal and agent.
Section 148.
Liability of agent appointed by the person in charge of a conveyance.
Section 149.
Amendment of documents.
Section 150.
Procedure for sale of goods and application of sale proceeds.
Section 151.
Certain officers required to assist officers of customs.
Section 151A.
Instructions to officers of customs.
Section 151B.
Reciprocal arrangement for exchange of information facilitating trade.
Section 152.
Delegation of powers.
Section 153.
Modes for service of notice, order, etc.
Section 154.
Correction of clerical errors, etc.
Section 154A.
Rounding off of duty, etc.
Section 154B.
Publication of information respecting persons in certain cases.
Section 155.
Protection of action taken under the Act.
Section 156.
General power to make rules.
Section 157.
General power to make regulations.
Section 158.
Provisions with respect to rules and regulations.
Section 159.
Rules, certain notifications and orders to be laid before Parliament.
Section 159A.
Effect of amendments, etc., of rules, regulations, notifications or orders.
Section 160.
Repeal and savings.
Section 161.
Removal of difficulties.