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Bar News Acts League

The Customs Act, 1962

Act ID: 1962

The Customs Act, 1962

"An Act to consolidate and amend the law relating to customs."

Table of Contents

248 Sections

Ch. IP

reliminary

S.1Short title, extent and commencement S.2Definitions

Ch. IIO

fficers Of Customs

S.3[ Classes of officers of customs. [Substituted by Act 22 of 1995, Section 52, for Sections 3 and 4 (w.e.f. 26.5.1995). ]S.4Appointment of officers of customs S.5Powers of officers of customs S.6Entrustment of functions of Board and customs officers on certain other officers

Ch. IIIA

ppointment Of Customs Ports, Airports, Warehousing Stations, Etc.

S.7Appointment of customs ports, airports, etc S.8Power to approve landing places and specify limits of customs area S.9Power to declare places to be warehousing stations S.10Appointment of boarding stations

Ch. IVP

rohibitions On Importation And Exportation Of Goods

S.11Power to prohibit importation or exportation of goods S.11ADefinitions S.11BPower of Central Government to notify goods S.11CPersons possessing notified goods to intimate the place of storage, etc S.11DPrecautions to be taken by persons acquiring notified goods S.11EPersons possessing notified goods to maintain accounts S.11FSale, etc., of notified goods to be evidenced by vouchers S.11GSections 11-C, 11-E and 11-F not to apply to goods in personal use

Ch. IVB

Prevention Or Detection Of Illegal Export Of Goods

S.11HDefinitions S.11IPower of Central Government to specify goods S.11JPersons possessing specified goods to intimate the place of storage, etc S.11KTransport of specified goods to be covered by vouchers S.11LPersons possessing specified goods to maintain accounts S.11MSteps to be taken by persons selling or transferring any specified goods

Ch. VLe

vy Of, And Exemption From, Customs Duties

S.12Dutiable goods S.13Duty on pilfered goods S.14Valuation of goods S.15Date for determination of rate of duty and tariff valuation of imported goods S.16Date for determination of rate of duty and tariff valuation of export goods S.17Assessment of duty S.18Provisional assessment of duty S.19Determination of duty where goods consist of articles liable to different rates of duty S.20[ Re-importation of goods. [Substituted by Act 32 of 1994, Section 60, for Section 20 (w.e.f. 13.5.1994). ]S.21Goods derelict, wreck, etc S.22Abatement of duty on damaged or deteriorated goods S.23Remission of duty on lost, destroyed or abandoned goods S.24Power to make rules for denaturing or mutilation of goods S.25Power to grant exemption from duty S.25A[ Inward processing of goods. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]S.25BOutward processing of goods S.26Refund of export duty in certain cases S.26A[ Refund of import duty in certain cases. [Inserted by Act 33 of 2009, Section 85. ]S.27[ Claim for refund of duty. [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]S.27A[ Interest on delayed refunds. [Inserted by Act 22 of 1995, Section 55 (w.e.f. 26.5.1995).]S.28[ Notice for payment of duties, interest, etc. [Substituted by Act 22 of 1995, Section 56, for Section 28 (w.e.f. 26.5.1995). ]S.28A[ Power not to recover duties not levied or short-levied as a result of general practice. [Inserted by Act 25 of 1978, Section 7 (w.e.f. 1.7.1978).]S.28B[ Duties collected from the buyer to be deposited with the Central Government. [Inserted by Act 40 of 1991, Section 12 (w.e.f. 20.9.1991). ]S.28CPrice of goods to indicate the amount of duty paid thereon S.28DPresumption that incidence of duty has been passed on to the buyer S.28EDefinitions S.28F[ Authority for Advance Rulings. [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]S.28G[ [Omitted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]S.28HApplication for advance ruling S.28IProcedure on receipt of application S.28JApplicability of advance ruling S.28KAdvance ruling to be void in certain circumstances S.28LPowers of Authority S.28M[ Procedure for Authority and Appellate Authority. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

Ch. VIP

rovisions Relating To Conveyances Carrying Imported Or Exported Goods

S.29Arrival of vessels and aircrafts in India S.30Delivery of import manifest or import report S.30A[ Passenger and crew arrival manifest and passenger name record information. [Inserted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]S.31Imported goods not to be unloaded from vessel until entry inwards granted S.32Imported goods not to be unloaded unless mentioned in import manifest or import report S.33Unloading and loading of goods at approved places only S.34Goods not to be unloaded or loaded except under supervision of customs officer S.35Restrictions on goods being water-borne S.36Restrictions on unloading and loading of goods on holidays, etc S.37Power to board conveyances S.38Power to require production of documents and ask questions S.39Export goods not to be loaded on vessel until entry-outwards granted S.40Export goods not to be loaded unless duly passed by proper officer S.41Delivery of export manifest or export report S.41A[ Passenger and crew departure manifest and passenger name record information. [Inserted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]S.42No conveyance to leave without written order S.43Exemption of certain classes of conveyances from certain provisions of this Chapter

Ch. VIICle

arance Of Imported Goods And Export Goods

S.44Chapter not to apply to baggage and postal articles S.45Restrictions on custody and removal of imported goods S.46Entry of goods on importation S.47Clearance of goods for home consumption S.48Procedure in case of goods not cleared, warehoused, or transhipped within [thirty days] [ Substituted by Act 55 of 1991, Section 4, for " two months" (w.e.f. 23.12.1991).] after unloading S.49[ Storage of imported goods in warehouse pending clearance or removal. [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]S.50Entry of goods for exportation S.51Clearance of goods for exportation S.51APayment of duty, interest, penalty, etc

Ch. VIIIG

oods In Transit

S.52Chapter not to apply to baggage, postal articles and stores S.53[ Transit of certain goods without payment of duty. [Substituted by Act 21 of 1998, Section 101, for Sections 53 to 55 (w.e.f. 1.8.1998). ]S.54Transhipment of certain goods without payment of duty S.55Liability of duty on goods transited under section 53 or transhipped under section 54 S.56Transport of certain classes of goods subject to prescribed conditions

Ch. IXW

arehousing

S.57Appointing of public warehouses S.58Licensing of private warehouses S.59Warehousing bond S.59A[ Conditions for warehousing of certain goods. [Inserted by Act 55 of 1991, Section 7 (w.e.f. 23.12.1991). ]S.60Permission for deposit of goods in a warehouse S.61[ Period for which goods may remain warehoused. [Substituted by Act 32 of 1994, Section 60, for Section 61 (w.e.f. 13.5.1994). ]S.62Control over warehoused goods S.63Payment of rent and warehouse charges S.64Owner's right to deal with warehoused goods S.65Manufacture and other operations in relation to goods in a warehouse S.66Power to exempt imported materials used in the manufacture of goods in warehouse S.67Removal of goods from one warehouse to another S.68Clearance of warehoused goods for home consumption S.69Clearance of warehoused goods for exportation S.70Allowance in case of volatile goods S.71Goods not to be taken out of warehouse except as provided by this Act S.72Goods improperly removed from warehouse, etc S.73Cancellation and return of warehousing bond

Ch. XDr

awback

S.74Drawback allowable on re-export of duty-paid goods S.75Drawback on imported materials used in the manufacture of goods which are exported S.75A[ Interest on drawback. [Inserted by Act 22 of 1995, Section 62 (w.e.f. 26-5-1995). ]S.76Prohibition and regulation of drawback in certain cases

Ch. XIS

pecial Provisions Regarding Baggage, Goods Imported or Exported by [Post, Courier] [Substituted 'Post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and Stores Baggage

S.77Declaration by owner of baggage S.78Determination of rate of duty and tariff valuation in respect of baggage S.79Bona fide baggage exempted from duty S.80Temporary detention of baggage S.81Regulations in respect of baggage S.82[ [Omitted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]S.83Rate of duty and tariff valuation in respect of goods imported or exported by [post or courier] [Substituted 'post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]S.84Regulations regarding goods imported or to be exported by post S.85Stores may be allowed to be warehoused without assessment to duty S.86Transit and transhipment of stores S.87Imported stores may be consumed on board a foreign-going vessel or aircraft S.88Application of section 69 and Chapter X to stores S.89Stores to be free of export duty S.90Concessions in respect of imported stores for the Navy

Ch. XIIP

rovisions Relating To Coastal Goods And Vessels Carrying Coastal Goods

S.91Chapter not to apply to baggage and stores S.92Entry of coastal goods S.93Coastal goods not to be loaded until bill relating thereto is passed, etc S.94Clearance of coastal goods at destination S.95Master of a coasting vessel to carry an advice book S.96Loading and unloading of coastal goods at customs port or coastal port only S.97No coasting vessel to leave without written order S.98Application of certain provisions of this Act to coastal goods, etc S.98A[ Power to relax. [ Inserted by Act 22 of 1995, Section 64 (w.e.f. 26.5.1995).]S.99Power to make rules in respect of coastal goods and coasting vessels S.99AAudit

Ch. XIIIS

earches, Seizure And Arrest

S.100Power to search suspected persons entering or leaving India, etc S.101Power to search suspected persons in certain other cases S.102Persons to be searched may require to be taken before Gazetted Officer of customs or magistrate S.103Power to screen or X-ray bodies of suspected persons for detecting secreted goods S.104[ Power to arrest. [ Substituted by Act 29 of 2006, Section 24, for sub-Section (1) (w.e.f. 13.7.2006).]S.105Power to search premises S.106Power to stop and search conveyances S.106A[ Power to inspect. [Inserted by Act 12 of 1969, Section 3 (w.e.f. 3.1.1969). ]S.107Power to examine persons S.108Power to summon persons to give evidence and produce documents S.108A[ Obligation to furnish information. [Inserted by Notification No. 18 of 2017, dated 4.5.2017.]S.108BPenalty for failure to furnish information return S.109Power to require production of order permitting clearance of goods imported by land S.109A[ Power to undertake controlled delivery. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]S.110Seizure of goods, documents and things S.110A[ Provisional release of goods, documents and things seized pending adjudication. [ Inserted by Act 29 of 2006, Section 26 (w.e.f. 13.7.2006).]

Ch. XIVCo

nfiscation Of Goods And Conveyances And Imposition Of Penalties

S.111Confiscation of improperly imported goods, etc S.112Penalty for improper importation of goods, etc S.113Confiscation of goods attempted to be improperly exported, etc S.114Penalty for attempt to export goods improperly, etc S.114A[ Penalty for short-levy or non-levy of duty in certain cases. [ Inserted by Act 33 of 1996, Section 64 (w.e.f. 28.9.1996).]S.115Confiscation of conveyances S.116Penalty for not accounting for goods S.117Penalties for contravention, etc., not expressly mentioned S.118Confiscation of packages and their contents S.119Confiscation of goods used for concealing smuggled goods S.120Confiscation of smuggled goods notwithstanding any change in form, etc S.121Confiscation of sale-proceeds of smuggled goods S.122Adjudication of confiscations and penalties S.122A[ Adjudication procedure. [ Inserted by Act 23 of 2004, Section 67 (w.e.f. 10.9.2004).]S.123Burden of proof in certain cases S.124Issue of show cause notice before confiscation of goods, etc S.125Option to pay fine in lieu of confiscation S.126On confiscation, property to vest in Central Government S.127Award of confiscation or penalty by customs officers not to interfere with other punishments S.127ADefinitions S.127BApplication for settlement of cases S.127CProcedure on receipt of an application under section 127-B S.127DPower of Settlement Commission to order provisional attachment to protect revenue S.127EPower of Settlement Commission to reopen completed proceedings S.127FPower and procedure of Settlement Commission S.127GInspection, etc., of reports S.127HPower of Settlement Commission to grant immunity from prosecution and penalty S.127IPower of Settlement Commission to send a case back to the proper officer S.127JOrder of settlement to be conclusive S.127KRecovery of sums due under order of settlement S.127LBar on subsequent application for settlement in certain cases S.127MProceedings before Settlement Commission to be judicial proceedings S.127NApplications of certain provisions of Central Excise Act S.128Appeals to [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" and " Collector of Custom" , respectively (w.e.f. 26-5-1995).]S.128AProcedure in appeal S.129Appellate Tribunal S.129AAppeals to the Appellate Tribunal S.129BOrders of Appellate Tribunal S.129CProcedure of Appellate Tribunal S.129DPowers of [Committee of Chief Commissioners of Customs] [ Substituted by Act 18 of 2005, Section 71, for " Board" (w.e.f. 13.5.2005).] or Commissioner of Customs to pass certain orders S.129EDeposit, pending appeal, of [duty and interest] [ Substituted by Act 55 of 1991, Section 10, for " duty" (w.e.f. 23-12-1991).] demanded or penalty levied S.130Appeal to High Court S.130AApplication to High Court S.130BPower of High Court or Supreme Court to require statement to be amended S.130CCase before High Court to be heard by not less than two judges S.130DDecision of High Court or Supreme Court on the case stated S.130EAppeal to Supreme Court S.130FHearing before Supreme Court S.131Sums due to be paid notwithstanding reference, etc S.131AExclusion of time taken for copy S.131BTransfer of certain pending proceedings and transitional provisions S.131CDefinitions

Ch. XVIO

ffences And Prosecutions

S.132False declaration, false documents, etc S.133Obstruction of officer of customs S.134Refusal to be X-rayed S.135Evasion of duty or prohibitions S.135A[ Preparation. [ Inserted by Act 36 of 1973, Section 6 (w.e.f. 1.9.1973).]S.135BPower of Court to publish name, place of business, etc., of persons convicted under the Act S.136Offences by officers of customs S.137Cognizance of offences S.138Offences to be tried summarily S.138A[ Presumption of culpable mental state. [ Inserted by Act 36 of 1973, Section 9 (w.e.f. 1.9.1973).]S.138BRelevancy of statements under certain circumstances S.138C[ Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence. [ Inserted by Act 29 of 1988, Section 6 (w.e.f. 1.7.1988).]S.139[ Presumption as to documents in certain cases. [ Substituted by Act 36 of 1973, Section 10, for Section 139 (w.e.f. 1.9.1973).]S.140Offences by companies S.140A[ Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 [ Inserted by Act 36 of 1973, Section 11 (w.e.f. 1.9.1973).]

Ch. XVIIMis

cellaneous

S.141Conveyances and goods in a customs area subject to control of officers of customs S.142Recovery of sums due to Government S.142A[ Liability under Act to be first charge. [Inserted by Act 8 of 2011, sec. 51 (w.e.f. 8.4.2011).]S.143Power to allow import or export on execution of bonds in certain cases S.143A[ Duty deferment. [Inserted by Act 25 of 1978, Section 17 (w.e.f. 1.7.1978). ]S.144Power to take samples S.145Owner, etc., to perform operations incidental to compliance with customs law S.146Custom house agents to be licensed S.146A[ Appearance by authorised representative. [Inserted by Act 44 of 1980, Section 50 and Schedule V (w.e.f. 11.10.1982). ]S.147Liability of principal and agent S.148Liability of agent appointed by the person in charge of a conveyance S.149Amendment of documents S.150Procedure for sale of goods and application of sale proceeds S.151Certain officers required to assist officers of customs S.151A[ Instructions to officers of customs. [ Substituted by Act 80 of 1985, Section 12 (w.e.f. 27.12.1985).]S.151B[ Reciprocal arrangement for exchange of information facilitating trade. [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]S.152Delegation of powers S.153[ Modes for service of notice, order, etc. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]S.154Correction of clerical errors, etc S.154A[ Rounding off of duty, etc. [ Inserted by Act 12 of 1990, Section 62 (w.e.f. 31.5.1990).]S.154B[ Publication of information respecting persons in certain cases. [ Inserted by Act 29 of 2006, Section 33 (w.e.f. 13.7.2006).]S.155Protection of action taken under the Act S.156General power to make rules S.157General power to make regulations S.158Provisions with respect to rules and regulations S.159[ Rules, certain notifications and orders to be laid before Parliament. [ Substituted by Act 22 of 1995, Section 68 (w.e.f. 26.5.1995).]S.159A[ Effect of amendments, etc., of rules, regulations, notifications or orders. [ Inserted by Act 14 of 2001, Section 113 (w.e.f. 11.5.2001).]S.160Repeal and savings S.161Removal of difficulties