The Customs Act, 1962

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 for purposes of assessment

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

Claim for refund of duty.

Interest on delayed refunds

Notice for payment of duties, interest etc

Power not to recover duties not levied or short-levied as a result of general practice.

Interest on delayed payment of duty

Interest on delayed payment of duty in special cases

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

Owner’s 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

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

Power to allow import or export on execution of bonds in certain cases

Duty deferment

Power to take samples

Owner, etc., to perform operations incidental to compliance with customs law

Custom House agents to be licensed

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