Indian Customs Act, 1962

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Contents

Chapter - I: Preliminary

  • 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   Appointment of Customs Ports, Airports, Warehousing Stations etc.

  • Section 7 Appointment of customs ports, airports etc.
  • Section 8 Power to approve landing places and specify limits of customs area
  • Section 9 Power to declare places to be warehousing stations
  • 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 11-I 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 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 28B Duties collected from the buyer to be deposited with the Central Government
  • Section 28BA Provisional attachment to protect revenue in certain cases

==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 VB    Advance Rulings

  • Section 28E  Definition
  • Section 28F Authority for advance rulings
  • Section 28G Vacancies, etc., not to invalidate proceedings
  • Section 28H Application for advance ruling.
  • Section 28-I Procedure on receipt of application
  • Section 28J Applicability of advance ruling
  • Section 28K Advance ruling to be void in certain circumstances
  • Section 28L Powers of Authority
  • Section 28M Procedure of 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 import manifest or import report
  • 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 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 export manifest or export report
  • 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

Clearance of imported goods

  • 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 transshipped within thirty days after unloading
  • Section 49 Storage of imported goods in warehouse pending clearance

Clearance of export goods

  • Section 50 Entry of goods for exportation
  • Section 51 Clearance of goods for exportation

==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 Warehousing

  • Section 57 Appointing of public warehouses
  • Section 58 Licensing of private warehouses
  • Section 59 Warehousing bond
  • Section 59A Omitted
  • Section 60 Permission for deposit of goods in a warehouse
  • Section 61 Period for which goods may remain warehoused
  • Section 62 Control over warehoused goods
  • Section 63 Payment of rent and warehouse charges
  • Section 64 Owner's right to deal with warehoused goods
  • Section 65 Manufacture and other operations in relation to goods in a warehouse
  • 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 exportation
  • 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

Chapter X  Drawback

  • 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 to Omitted

76N ==Chapter XI Special provisions regarding baggage, goods imported or exported by post, 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 Bonafide baggage exempted from duty
  • Section 80 Temporary detention of baggage
  • Section 81 Regulations in respect of baggage

Goods imported or exported by post

  • Section 82 Label or declaration accompanying goods to be treated as entry
  • Section 83 Rate of duty and tariff valuation in respect of goods imported or exported by post
  • Section 84 Regulations regarding goods imported or to be exported by post

Stores

  • 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 XIII Searches, seizure and arrest

  • Section 100 Power to search suspected persons entering or leaving India, etc.
  • 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 109 Power to require production of order permitting clearance of goods imported by land
  • Section 110 Seizure of goods, documents and things
  • Section 110A Provisional release of goods, documents and things seized pending adjudication

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 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 Power of Settlement Commission to reopen completed proceedings
  • 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 127-I 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 128M Proceedings 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 Chief Commissioner of Customs or Commissioner of Customs to pass certain orders
  • Section 129DA Omitted
  • Section 129DD Revision by Central Government
  • Section 129E Deposit, pending appeal, of duty and interest demanded or penalty levied
  • Section 129EE Interest on delayed refund of amount deposited under the proviso to *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 131 BA Appeal not to be filed in certain cases
  • Section 131C Definitions

Chapter XVI: Offences and Prosecutions

  • Section 132 False declaration, false documents, etc.
  • Section 133 Obstruction of officer of customs
  • Section 134 Refusal to be X-rayed
  • Section 135 of Indian Customs Act, 1962: Evasion of duty or prohibitions
  • Section 135A Preparation
  • 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 printouts 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   Miscellaneous

  • 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 Duty deferment
  • Section 144 Power to take samples
  • Section 145 Owner, etc., to perform operations incidental to compliance with customs law
  • Section 146 Custom House agents to be licensed
  • Section 146A Appearance by authorized 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 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 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 amendment, etc., of rules, regulations, notifications or orders
  • Section 160 Repeal and savings
  • Section 161 Removal of difficulties

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