The 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, ETC.
7. Appointment of customs ports, airports, etc.
8. Power to approve landing places and specify limits of customs area.
9. [Omitted.]
10. Appointment of boarding stations.
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. Sections 11C, 11E and 11F not to apply to goods in personal use.
* Subject to verification and confirmation by the administrative ministry.
CHAPTER IVB
PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS
11H. Definitions.
11-I. 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 IVB
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.
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.
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 RULINGS
28E. Definitions.
28EA. Customs Authority for Advance Rulings.
28F. Authority for advance rulings.
28G. [Omitted.]
28H. Application for advance ruling.
28-I. Procedure on receipt of application.
28J. Applicability of advance ruling.
28K. Advance ruling to be void in certain circumstances.
28KA. Appeal.
28L. Powers of Authority or Appellate Authority.
28M. Procedure for Authority and Appellate Authority.
CHAPTER VI
PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS
29. Arrival of vessels and aircrafts in India.
30. Delivery of arrival manifest or import manifest or import report.
30A.Passenger and crew arrival manifest and passenger name record information.
31. Imported goods not to be unloaded from vessel until entry inwards granted.
32. Imported goods not to be unloaded unless mentioned in arrival manifest or 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 departure manifest or export manifest or export report.
41A. Passenger and crew departure manifest and passenger name record information.
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 on importation.
47. Clearance of goods for home consumption.
48. Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
49. Storage of imported goods in warehouse pending clearance.
Clearance of export goods
50. Entry of goods for exportation.
51. Clearance of goods for exportation.
CHAPTER VIIA
PAYMENTS THROUGH ELECTRONIC CASH LEDGER
51A. Payment of duty, interest, penalty, etc.
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 section 53 or transhipped under section 54.
56. Transport of certain classes of goods subject to prescribed conditions.
CHAPTER IX
WAREHOUSING
57. Licensing of public warehouses.
58. Licensing of private warehouses.
58A. Licensing of special warehouses.
58B. Cancellation of licence.
59. Warehousing bond.
59A. [Omitted.]
60. Permission for removal of goods for deposit in warehouse.
61. Period for which goods may remain warehoused.
62. [Omitted.]
63. [Omitted.]
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 export.
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.
73A.Custody and removal of warehoused goods.
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.
76A to 76N [Omitted.]
CHAPTER XI
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES
Baggage
77. Declaration by owner of baggage.
78. Determination of rate of duty and tariff valuation in respect of beggage.
79. Bona fide baggage exempted from duty.
80. Temporary detention of baggage.
81. Regulations in respect of baggage.
Goods imported or exported by post
82. [Omitted.]
83. Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
84. Regulations regarding goods imported or to be exported by post or courier.
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 section 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 XIIA
AUDIT
99A. Audit.
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.
108A. Obligation to furnish information.
108B. Penalty for failure to furnish information return.
109. Power to require production of order permitting clearance of goods imported by land.
109A. Power to undertake controlled delivery.
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 an application under section 127B.
127D. Power of Settlement Commission to order provisional attachment to protect revenue.
127E. [Omitted.]
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. [Omitted.]
127N. Applications of certain provisions of Central Excise Act.
CHAPTER XV
APPEALS
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 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.
129DA. Powers of revision of Board or Collector of Customs in certain cases.
129DD. Revision by Central Government.
129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
129EE. Interest on delayed refund of amount deposited under section 129E.
130. Appeal 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.
131BA. Appeal not to be filed in certain cases.
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 print outs as
documents and as evidence.
139. Presumption as to documents in certain cases.
140. Offences by companies.
140A. Application of section 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.
142A. Liability under Act to be first charge.
143. Power to allow import or export on execution of bonds in certain cases.
143A. [Omitted.]
143AA. Power to simplify or provide different procedure, etc., to facilitate trade.
144. Power to take samples.
145. Owner, etc., to perform operations incidental to compliance with customs law.
146. Licence for Customs brokers.
146A. Appearance by authorised 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.
151B. Reciprocal arrangement for exchange of information facilitating trade.
152. Delegation of powers.
153. Modes for service of notice, order, 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.