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The Customs Act, 1962

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No. Title
Short title, extent and commencement
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
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
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
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 of certain percentage of duty demanded or penalty imposed before filing appeal
Interest on delayed refund of amount deposited under 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
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
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
what is new what is new

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