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BUDGET CHANGES REGARDING DTA CLEARANCES valuation job work Cenvat Credit Applicability of State VAT or CST CT -1 procedure current local tax rate (vat rate) for s.s patta/ coil / strip Rules of register Change in section 15A Central Excise Act 1944 exemption limit Reg. Short amount deposit against excise duty
Customs

The Customs Act, 1962

Show Chapter Wise
No. Title
Short title, extent and commencement
 
Definitions.
 
Classes of officers of customs.
 
Appointment of officers of customs.
 
Powers of officers of customs
 
Entrustment of functions of Board and customs officers on certain other officers
 
Appointment of customs ports, airports, etc
 
Power to approve landing places and specify limits of customs area
 
Power to declare places to be warehousing stations
 
Appointment of boarding stations
 
Power to prohibit importation or exportation of goods
 
SECTION 11A. Definitions
 
Power of Central Government to notify goods
 
Persons possessing notified goods to intimate the place of storage, etc
 
Precautions to be taken by persons acquiring notified goods
 
Persons possessing notified goods to maintain accounts
 
Sale, etc., of notified goods to be evidenced by vouchers
 
Sections 11C, 11E and 11F not to apply to goods in personal use
 
SECTION 11H. Definitions
 
Power of Central Government to specify goods
 
Persons possessing specified goods to intimate the place of storage, etc
 
Transport of specified goods to be covered by vouchers
 
Persons possessing specified goods to maintain accounts
 
Steps to be taken by persons selling or transferring any specified goods
 
Power to exempt.
 
Dutiable goods
 
Duty on pilfered goods
 
Valuation of goods.
 
Date for determination of rate of duty and tariff valuation of imported goods
 
Date for determination of rate of duty and tariff valuation of export goods
 
Assessment of duty
 
Provisional assessment of duty
 
Determination of duty where goods consist of articles liable to different rates of duty
 
Re-importation of goods
 
Goods derelict, wreck, etc
 
Abatement of duty on damaged or deteriorated goods
 
Remission of duty on lost, destroyed or abandoned goods
 
Power to make rules for denaturing or mutilation of goods
 
Power to grant exemption from duty
 
Refund of export duty in certain cases
 
Refund of import duty in certain cases.
 
Claim for refund of duty.
 
Interest on delayed refunds
 
Recovery of duties not levied or short-levied or erroneously refunded
 
Power not to recover duties not levied or short-levied as a result of general practice.
 
Interest on delayed payment of duty
 
Recovery of duties in certain cases
 
Interest on delayed payment of duty in special cases - Omitted
 
Duties collected from the buyer to be deposited with the Central Government
 
Provisional attachment to protect revenue in certain cases
 
Price of goods to indicate the amount of duty paid thereon
 
Presumption that incidence of duty has been passed on to the buyer
 
SECTION 28E. Definitions
 
Authority for advance rulings
 
Vacancies, etc., not to invalidate proceedings
 
Application for advance ruling
 
Procedure on receipt of application
 
Applicability of advance ruling
 
Advance ruling to be void in certain circumstances
 
Powers of Authority
 
Procedure of Authority
 
Arrival of vessels and aircrafts in India
 
Delivery of import manifest or import report
 
Imported goods not to be unloaded from vessel until entry inwards granted
 
Imported goods not to be unloaded unless mentioned in import manifest or import report
 
Unloading and loading of goods at approved places only
 
Goods not to be unloaded or loaded except under supervision of customs officer
 
Restrictions on goods being water-borne
 
Restrictions on unloading and loading of goods on holidays, etc
 
Power to board conveyances
 
Power to require production of documents and ask questions
 
Export goods not to be loaded on vessel until entry-outwards granted
 
Export goods not to be loaded unless duly passed by proper officer
 
Delivery of export manifest or export report
 
No conveyance to leave without written order
 
Exemption of certain classes of conveyances from certain provisions of this Chapter
 
Chapter not to apply to baggage and postal articles
 
Restrictions on custody and removal of imported goods
 
Entry of goods on importation
 
Clearance of goods for home consumption
 
Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
 
Storage of imported goods in warehouse pending clearance
 
Entry of goods for exportation
 
Clearance of goods for exportation
 
Chapter not to apply to baggage, postal articles and stores
 
Transit of certain goods without payment of duty
 
Transhipment of certain goods without payment of duty
 
Liability of duty on goods transited under section 53 or transhipped under section 54
 
Transport of certain classes of goods subject to prescribed conditions
 
Appointing of public warehouses
 
Licensing of private warehouses
 
Warehousing bond
 
Permission for deposit of goods in a warehouse
 
Period for which goods may remain warehoused
 
Control over warehoused goods
 
Payment of rent and warehouse charges
 
Ownerís right to deal with warehoused goods
 
Manufacture and other operations in relation to goods in a warehouse
 
Power to exempt imported materials used in the manufacture of goods in warehouse
 
Removal of goods from one warehouse to another
 
Clearance of warehoused goods for home consumption
 
Clearance of warehoused goods for exportation
 
Allowance in case of volatile goods
 
Goods not to be taken out of warehouse except as provided by this Act
 
Goods improperly removed from warehouse, etc
 
Cancellation and return of warehousing bond
 
Drawback allowable on re-export of duty-paid goods
 
Drawback on imported materials used in the manufacture of goods which are exported
 
Interest on drawback
 
Prohibition and regulation of drawback in certain cases
 
omitted
 
Application of provisions
 
Establishment and control
 
Admission of goods
 
Exemption from duties of customs
 
Levy of duties of customs
 
Authorised operations
 
Goods utilised within a special economic zone
 
Drawback on goods admitted to a special economic zone
 
Duration of stay
 
Security
 
Transfer of ownership
 
Removal of goods
 
Closure of a Special Economic Zone
 
Declaration by owner of baggage
 
Determination of rate of duty and tariff valuation in respect of baggage
 
Bona fide baggage exempted from duty
 
Temporary detention of baggage
 
Regulations in respect of baggage
 
Label or declaration accompanying goods to be treated as entry
 
Rate of duty and tariff valuation in respect of goods imported or exported by post
 
Regulations regarding goods imported or to be exported by post
 
Stores may be allowed to be warehoused without assessment to duty
 
Transit and transhipment of stores
 
Imported stores may be consumed on board a foreign-going vessel or aircraft
 
Application of section 69 and Chapter X to stores
 
Stores to be free of export duty
 
Concessions in respect of imported stores for the Navy
 
Chapter not to apply to baggage and stores
 
Entry of coastal goods
 
Coastal goods not to be loaded until bill relating thereto is passed, etc
 
Clearance of coastal goods at destination
 
Master of a coasting vessel to carry an advice book
 
Loading and unloading of coastal goods at customs port or coastal port only
 
No coasting vessel to leave without written order
 
Application of certain provisions of this Act to coastal goods, etc
 
Power to relax
 
Power to make rules in respect of coastal goods and coasting vessels
 
Power to search suspected persons entering or leaving India, etc1001
 
Power to search suspected persons in certain other cases
 
Persons to be searched may require to be taken before gazetted officer of customs or magistrate
 
Power to screen or X-ray bodies of suspected persons for detecting secreted goods
 
Power to arrest
 
Power to search premises
 
Power to stop and search conveyances
 
Power to inspect
 
Power to examine persons
 
Power to summon persons to give evidence and produce documents
 
Power to require production of order permitting clearance of goods imported by land
 
Seizure of goods, documents and things
 
Provisional release of goods, documents and things seized pending adjudication
 
Confiscation of improperly imported goods, etc
 
Penalty for improper importation of goods, etc
 
Confiscation of goods attempted to be improperly exported, etc
 
Penalty for attempt to export goods improperly, etc
 
Penalty for short-levy or non-levy of duty in certain cases
 
Penalty for use of false and incorrect material
 
Confiscation of conveyances
 
Penalty for not accounting for goods
 
Penalties for contravention, etc., not expressly mentioned
 
Confiscation of packages and their contents
 
Confiscation of goods used for concealing smuggled goods
 
Confiscation of smuggled goods notwithstanding any change in form, etc
 
Confiscation of sale-proceeds of smuggled goods
 
Adjudication of confiscations and penalties
 
Adjudication Procedure
 
Burden of proof in certain cases
 
Issue of show cause notice before confiscation of goods, etc
 
Option to pay fine in lieu of confiscation
 
On confiscation, property to vest in Central Government
 
Award of confiscation or penalty by customs officers not to interfere with other punishments
 
SECTION 127A. Definitions
 
Application for settlement of cases
 
Procedure on receipt of application under section 127B
 
Power of Settlement Commission to order provisional attachment to protect revenue
 
Power of Settlement Commission to reopen completed proceedings
 
Power and procedure of Settlement Commission
 
Inspection, etc., of reports
 
Power of Settlement Commission to grant immunity from prosecution and penalty
 
Power of Settlement Commission to send a case back to the proper officer
 
Order of settlement to be conclusive
 
Recovery of sums due under order of settlement
 
Bar on subsequent application for settlement in certain cases
 
Porceedings before Settlement Commission to be judicial proceedings
 
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
 
Applications of certain provisions of Central Excise Act
 
Appeals to Commissioner (Appeals)
 
Procedure in appeal
 
Appellate Tribunal
 
Appeals to the Appellate Tribunal
 
Orders of Appellate Tribunal
 
Procedure of Appellate Tribunal
 
Powers of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders
 
Powers of revision of Board or Commissioner of Customs in certain cases
 
Revision by Central Government
 
Deposit, pending appeal, of duty and interest demanded or penalty levied
 
Interest on delayed refund of amount deposited under the proviso to section 129E
 
Appeal to High Court
 
Application to High Court
 
Power of High Court or Supreme Court to require statement to be amended
 
Case before High Court to be heard by not less than two judges
 
Decision of High Court or Supreme Court on the case stated
 
Appeal to Supreme Court
 
Hearing before Supreme Court
 
Sums due to be paid notwithstanding reference, etc
 
Exclusion of time taken for copy
 
Transfer of certain pending proceedings and transitional provisions
 
Appeal not to be filed in certain cases.
 
SECTION 131C. Definitions
 
False declaration, false documents
 
Obstruction of officer of customs
 
Refusal to be X-rayed
 
Evasion of duty or prohibitions
 
Preparation
 
Power of court to publish name, place of business, etc., of persons convicted under the Act
 
Offences by officers of customs
 
Cognizance of offences
 
Offences to be tried summarily
 
Presumption of culpable mental state
 
Relevancy of statements under certain circumstances
 
Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
 
Presumption as to documents in certain cases
 
Offences by companies
 
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
 
Conveyances and goods in a customs area subject to control of officers of customs
 
Recovery of sums due to Government
 
Liability under Act to be first charge
 
Power to allow import or export on execution of bonds in certain cases
 
Omitted
 
Power to take samples
 
Owner, etc., to perform operations incidental to compliance with customs law
 
Licence for customs brokers.
 
Appearance by authorised  representative
 
Liability of principal and agent
 
Liability of agent appointed by the person in charge of a conveyance
 
Amendment of documents
 
Procedure for sale of goods and application of sale proceeds
 
Certain officers required to assist officers of customs
 
Instructions to officers of customs
 
Delegation of powers
 
Service of order, decision, etc
 
Correction of clerical errors, etc
 
Rounding off of duty, etc
 
Publication of information respecting persons in certain cases
 
Protection of action taken under the Act
 
General power to make rules
 
General power to make regulations
 
Provisions with respect to rules and regulations
 
Rules, certain notifications and orders to be laid before Parliament
 
Effect of amendments, etc., of rules, regulations, notifications or orders
 
Repeal and savings
 
Removal of difficulties
 
THE SCHEDULE
 
 
 
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