|
Index of Customs Act, 1962 |
| Chapters/Sections | |
| 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 |
|
Section 50 |
Clearance of export goods
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 76N |
Omitted |
| 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
Section 122A |
Adjudication of confiscations and penalties
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 XIV A 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 | 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 |