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Home Acts & Rules Customs Acts Customs Act, 1962 Chapters List This

Customs Act, 1962

Chapter: I
Section 1 : Short title, extent and commencement
Section 2 : Definitions.
Chapter: II
Officers of Customs
Section 3 : Classes of officers of customs
Section 4 : Appointment of officers of customs.
Section 5 : Powers of officers of customs
Section 6 : Entrustment of functions of Board and customs officers on certain other officers
Chapter: III
Section 7 : Appointment of customs ports, airports, etc
Section 8 : Power to approve landing places and specify limits of customs area
Section 9 : Omitted
Section 10 : Appointment of boarding stations
Chapter: IV
Prohibitions on importation and exportation of goods
Section 11 : Power to prohibit importation or exportation of goods
Chapter: IVA
Detection of illegally imported goods and prevention of the disposal thereof
Section 11A : Definitions
Section 11B : Power of Central Government to notify goods
Section 11C : Persons possessing notified goods to intimate the place of storage, etc
Section 11D : Precautions to be taken by persons acquiring notified goods
Section 11E : Persons possessing notified goods to maintain accounts
Section 11F : Sale, etc., of notified goods to be evidenced by vouchers
Section 11G : Sections 11C, 11E and 11F not to apply to goods in personal use
Chapter: IVB
Prevention or Detection of Illegal Export of Goods
Section 11H : Definitions
Section 11I : Power of Central Government to specify goods
Section 11J : Persons possessing specified goods to intimate the place of storage, etc
Section 11K : Transport of specified goods to be covered by vouchers
Section 11L : Persons possessing specified goods to maintain accounts
Section 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
Section 11N : Power to exempt.
Chapter: V
Levy of, and Exemption from, Customs Duties
Section 12 : Dutiable goods
Section 13 : Duty on pilfered goods
Section 14 : Valuation of goods.
Section 15 : Date for determination of rate of duty and tariff valuation of imported goods
Section 16 : Date for determination of rate of duty and tariff valuation of export goods
Section 17 : Assessment of duty
Section 18 : Provisional assessment of duty
Section 19 : Determination of duty where goods consist of articles liable to different rates of duty
Section 20 : Re-importation of goods
Section 21 : Goods derelict, wreck, etc
Section 22 : Abatement of duty on damaged or deteriorated goods
Section 23 : Remission of duty on lost, destroyed or abandoned goods
Section 24 : Power to make rules for denaturing or mutilation of goods
Section 25 : Power to grant exemption from duty
Section 25A : Inward processing of goods
Section 25B : Outward processing of goods
Section 26 : Refund of export duty in certain cases
Section 26A : Refund of import duty in certain cases.
Section 27 : Claim for refund of duty.
Section 27A : Interest on delayed refunds
Section 28 : Recovery of duties not levied or short-levied or erroneously refunded
Section 28A : Power not to recover duties not levied or short-levied as a result of general practice.
Section 28AA : Interest on delayed payment of duty
Section 28AAA : Recovery of duties in certain cases
Section 28AB : Interest on delayed payment of duty in special cases [Omitted]
Section 28B : Duties collected from the buyer to be deposited with the Central Government
Section 28BA : Provisional attachment to protect revenue in certain cases
Section 28BB : Time limit for completion of certain actions
Chapter: VA
Indicating amount of duty in the price of goods, etc., for purpose of refund
Section 28C : Price of goods to indicate the amount of duty paid thereon
Section 28D : Presumption that incidence of duty has been passed on to the buyer
Chapter: VAA
Section 28DA : Procedure regarding claim of preferential rate of duty
Chapter: VB
Advance Rulings
Section 28E : Definitions
Section 28EA : Customs Authority for Advance Rulings
Section 28F : Authority for advance rulings
Section 28G : Omitted
Section 28H : Application for advance ruling
Section 28I : Procedure on receipt of application
Section 28J : Applicability of advance ruling
Section 28K : Advance ruling to be void in certain circumstances
Section 28KA : Appeal
Section 28L : Powers of Authority
Section 28M : Procedure for Authority
Chapter: VI
Provisions relating to conveyances carrying imported or exported goods
Section 29 : Arrival of vessels and aircrafts in India
Section 30 : Delivery of arrival manifest or import manifest or import report
Section 30A : Passenger and crew arrival manifest and passenger name record information.
Section 31 : Imported goods not to be unloaded from vessel until entry inwards granted
Section 32 : Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
Section 33 : Unloading and loading of goods at approved places only
Section 34 : Goods not to be unloaded or loaded except under supervision of customs officer
Section 35 : Restrictions on goods being water-borne
Section 36 : Restrictions on unloading and loading of goods on holidays, etc
Section 37 : Power to board conveyances
Section 38 : Power to require production of documents and ask questions
Section 39 : Export goods not to be loaded on vessel until entry-outwards granted
Section 40 : Export goods not to be loaded unless duly passed by proper officer
Section 41 : Delivery of departure manifest or export manifest or export report
Section 41A : Passenger and crew departure manifest and passenger name record information.
Section 42 : No conveyance to leave without written order
Section 43 : Exemption of certain classes of conveyances from certain provisions of this Chapter
Chapter: VII
Clearance of imported goods and export goods
Section 44 : Chapter not to apply to baggage and postal articles
Section 45 : Restrictions on custody and removal of imported goods
Section 46 : Entry of goods on importation
Section 47 : Clearance of goods for home consumption
Section 48 : Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
Section 49 : Storage of imported goods in warehouse pending clearance or removal.
Section 50 : Entry of goods for exportation
Section 51 : Clearance of goods for exportation
Chapter: VIIA
Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger
Section 51A : Payment of duty, interest, penalty, etc
Section 51B : Ledger for duty credit
Chapter: VIII
Goods in Transit
Section 52 : Chapter not to apply to baggage, postal articles and stores
Section 53 : Transit of certain goods without payment of duty.
Section 54 : Transhipment of certain goods without payment of duty
Section 55 : Liability of duty on goods transited under section 53 or transhipped under section 54
Section 56 : Transport of certain classes of goods subject to prescribed conditions
Chapter: IX
Section 57 : Licensing of public warehouses.
Section 58 : Licensing of private warehouses.
Section 58A : Licensing of special warehouses
Section 58B : Cancellation of Licence.
Section 59 : Warehousing bond
Section 60 : Permission for removal of goods for deposit in warehouse.
Section 61 : Period for which goods may remain warehoused
Section 62 : Omitted
Section 63 : Omitted
Section 64 : Owner’s right to deal with warehoused goods
Section 65 : Manufacture and other operations in relation to goods in a warehouse
Section 65A : Goods brought for operations in warehouse to have ordinarily paid certain taxes
Section 66 : Power to exempt imported materials used in the manufacture of goods in warehouse
Section 67 : Removal of goods from one warehouse to another
Section 68 : Clearance of warehoused goods for home consumption
Section 69 : Clearance of warehoused goods for export
Section 70 : Allowance in case of volatile goods
Section 71 : Goods not to be taken out of warehouse except as provided by this Act
Section 72 : Goods improperly removed from warehouse, etc
Section 73 : Cancellation and return of warehousing bond
Section 73A : Custody and removal of warehoused goods.
Chapter: X
Section 74 : Drawback allowable on re-export of duty-paid goods
Section 75 : Drawback on imported materials used in the manufacture of goods which are exported
Section 75A : Interest on drawback
Section 76 : Prohibition and regulation of drawback in certain cases
Chapter: X A
Special Provisions relating to Special Economic Zone
Section 76A : Notification of special economic zone [Omitted]
Section 76B : Application of provisions [Omitted]
Section 76C : Establishment and control [Omitted]
Section 76D : Admission of goods [Omitted]
Section 76E : Exemption from duties of customs [Omitted]
Section 76F : Levy of duties of customs [Omitted]
Section 76G : Authorised operations [Omitted]
Section 76H : Goods utilised within a special economic zone [Omitted]
Section 76I : Drawback on goods admitted to a special economic zone [Omitted]
Section 76J : Duration of stay [Omitted]
Section 76K : Security [Omitted]
Section 76L : Transfer of ownership [Omitted]
Section 76M : Removal of goods [Omitted]
Section 76N : Closure of a Special Economic Zone [Omitted]
Chapter: XI
Special provisions regarding baggage, goods imported or exported by post, courier and stores
Section 77 : Declaration by owner of baggage
Section 78 : Determination of rate of duty and tariff valuation in respect of baggage
Section 79 : Bona fide baggage exempted from duty
Section 80 : Temporary detention of baggage
Section 81 : Regulations in respect of baggage
Section 82 : Omitted
Section 83 : Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
Section 84 : Regulations regarding goods imported or to be exported by post or courier
Section 85 : Stores may be allowed to be warehoused without assessment to duty
Section 86 : Transit and transhipment of stores
Section 87 : Imported stores may be consumed on board a foreign-going vessel or aircraft
Section 88 : Application of section 69 and Chapter X to stores
Section 89 : Stores to be free of export duty
Section 90 : Concessions in respect of imported stores for the Navy
Chapter: XII
Provisions relating to coastal goods and vessels carrying coastal goods
Section 91 : Chapter not to apply to baggage and stores
Section 92 : Entry of coastal goods
Section 93 : Coastal goods not to be loaded until bill relating thereto is passed, etc
Section 94 : Clearance of coastal goods at destination
Section 95 : Master of a coasting vessel to carry an advice book
Section 96 : Loading and unloading of coastal goods at customs port or coastal port only
Section 97 : No coasting vessel to leave without written order
Section 98 : Application of certain provisions of this Act to coastal goods, etc
Section 98A : Power to relax
Section 99 : Power to make rules in respect of coastal goods and coasting vessels
Chapter: XIIA
Section 99A : Audit
Chapter: XIIB
Verification of Identity and Compliance
Section 99B : Verification of identity and compliance thereof
Chapter: XIII
Searches, seizure and arrest
Section 100 : Power to search suspected persons entering or leaving India, etc1001
Section 101 : Power to search suspected persons in certain other cases
Section 102 : Persons to be searched may require to be taken before gazetted officer of customs or magistrate
Section 103 : Power to screen or X-ray bodies of suspected persons for detecting secreted goods
Section 104 : Power to arrest
Section 105 : Power to search premises
Section 106 : Power to stop and search conveyances
Section 106A : Power to inspect
Section 107 : Power to examine persons
Section 108 : Power to summon persons to give evidence and produce documents
Section 108A : Obligation to furnish information.
Section 108B : Penalty for failure to furnish information return.
Section 109 : Power to require production of order permitting clearance of goods imported by land
Section 109A : Power to undertake controlled delivery
Section 110 : Seizure of goods, documents and things
Section 110A : Provisional release of goods, documents and things seized 2[or bank account provisionally attached] pending adjudication
Section 110AA : Action subsequent to inquiry, investigation or audit or any other specified purpose
Chapter: XIV
Confiscation of goods and conveyances and imposition of penalties
Section 111 : Confiscation of improperly imported goods, etc
Section 112 : Penalty for improper importation of goods, etc
Section 113 : Confiscation of goods attempted to be improperly exported, etc
Section 114 : Penalty for attempt to export goods improperly, etc
Section 114A : Penalty for short-levy or non-levy of duty in certain cases
Section 114AA : Penalty for use of false and incorrect material
Section 114AB : Penalty for obtaining instrument by fraud, etc.
Section 114AC : Penalty for fraudulent utilisation of input tax credit for claiming refund
Section 115 : Confiscation of conveyances
Section 116 : Penalty for not accounting for goods
Section 117 : Penalties for contravention, etc., not expressly mentioned
Section 118 : Confiscation of packages and their contents
Section 119 : Confiscation of goods used for concealing smuggled goods
Section 120 : Confiscation of smuggled goods notwithstanding any change in form, etc
Section 121 : Confiscation of sale-proceeds of smuggled goods
Section 122 : Adjudication of confiscations and penalties
Section 122A : Adjudication Procedure
Section 123 : Burden of proof in certain cases
Section 124 : Issue of show cause notice before confiscation of goods, etc
Section 125 : Option to pay fine in lieu of confiscation
Section 126 : On confiscation, property to vest in Central Government
Section 127 : Award of confiscation or penalty by customs officers not to interfere with other punishments
Chapter: XIVA
Settlement of cases
Section 127A : Definitions
Section 127B : Application for settlement of cases
Section 127C : Procedure on receipt of application under section 127B
Section 127D : Power of Settlement Commission to order provisional attachment to protect revenue
Section 127E : Omitted
Section 127F : Power and procedure of Settlement Commission
Section 127G : Inspection, etc., of reports
Section 127H : Power of Settlement Commission to grant immunity from prosecution and penalty
Section 127I : Power of Settlement Commission to send a case back to the proper officer
Section 127J : Order of settlement to be conclusive
Section 127K : Recovery of sums due under order of settlement
Section 127L : Bar on subsequent application for settlement in certain cases
Section 127M : Porceedings before Settlement Commission to be judicial proceedings
Section 127MA : Omitted
Section 127N : Applications of certain provisions of Central Excise Act
Chapter: XV
Appeals and Revision
Section 128 : Appeals to Commissioner (Appeals)
Section 128A : Procedure in appeal
Section 129 : Appellate Tribunal
Section 129A : Appeals to the Appellate Tribunal
Section 129B : Orders of Appellate Tribunal
Section 129C : Procedure of Appellate Tribunal
Section 129D : Powers of Committee of [Principal Commissioner of Customs or] Chief Commissioners of Customs or [Principal Commissioner of Customs or] Commissioner of Customs to pass certain orders
Section 129DA : Powers of revision of Board or Commissioner of Customs in certain cases
Section 129DD : Revision by Central Government
Section 129E : Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Section 129EE : Interest on delayed refund of amount deposited under section 129E
Section 130 : Appeal to High Court
Section 130A : Application to High Court
Section 130B : Power of High Court or Supreme Court to require statement to be amended
Section 130C : Case before High Court to be heard by not less than two judges
Section 130D : Decision of High Court or Supreme Court on the case stated
Section 130E : Appeal to Supreme Court
Section 130F : Hearing before Supreme Court
Section 131 : Sums due to be paid notwithstanding reference, etc
Section 131A : Exclusion of time taken for copy
Section 131B : Transfer of certain pending proceedings and transitional provisions
Section 131BA : Appeal not to be filed in certain cases.
Section 131C : Definitions
Chapter: XVI
Offences and Prosecutions
Section 132 : False declaration, false documents
Section 133 : Obstruction of officer of customs
Section 134 : Refusal to be X-rayed
Section 135 : Evasion of duty or prohibitions
Section 135A : Preparation
Section 135AA : Protection of data
Section 135B : Power of court to publish name, place of business, etc., of persons convicted under the Act
Section 136 : Offences by officers of customs
Section 137 : Cognizance of offences
Section 138 : Offences to be tried summarily
Section 138A : Presumption of culpable mental state
Section 138B : Relevancy of statements under certain circumstances
Section 138C : Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Section 139 : Presumption as to documents in certain cases
Section 140 : Offences by companies
Section 140A : Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Chapter: XVII
Section 141 : Conveyances and goods in a customs area subject to control of officers of customs
Section 142 : Recovery of sums due to Government
Section 142A : Liability under Act to be first charge
Section 143 : Power to allow import or export on execution of bonds in certain cases
Section 143A : Omitted
Section 143AA : Power to simplify or provide different procedure, etc., to facilitate trade
Section 144 : Power to take samples
Section 145 : Owner, etc., to perform operations incidental to compliance with customs law
Section 146 : Licence for customs brokers.
Section 146A : Appearance by authorised  representative
Section 147 : Liability of principal and agent
Section 148 : Liability of agent appointed by the person in charge of a conveyance
Section 149 : Amendment of documents
Section 150 : Procedure for sale of goods and application of sale proceeds
Section 151 : Certain officers required to assist officers of customs
Section 151A : Instructions to officers of customs
Section 151B : Reciprocal arrangement for exchange of information facilitating trade.
Section 152 : Delegation of powers
Section 153 : Service of order, decision, etc
Section 154 : Correction of clerical errors, etc
Section 154A : Rounding off of duty, etc
Section 154B : Publication of information respecting persons in certain cases
Section 154C : Common Customs Electronic Portal
Section 155 : Protection of action taken under the Act
Section 156 : General power to make rules
Section 157 : General power to make regulations
Section 158 : Provisions with respect to rules and regulations
Section 159 : Rules, certain notifications and orders to be laid before Parliament
Section 159A : Effect of amendments, etc., of rules, regulations, notifications or orders
Section 160 : Repeal and savings
Section 161 : Removal of difficulties
The Schedule
Section Sch : THE SCHEDULE