Customs Act, 1962

Bare Act · 1962

Act number: 52 of 1962
Enacted: 13 December 1962
Contents: 287 sections · 27 chapters

The first 5 sections are free to read. Sign in free to read the rest.

Contents

Chapter I — Preliminary

Chapter II — Officers Of Customs

Chapter III

Section 7 – Appointment of customs ports, airports, etc (preview)
Section 8 – Power to approve landing places and specify limits of customs area (preview)
Section 9 – [Omitted.] (preview)
Section 10 – Appointment of boarding stations (preview)

Chapter IV — Prohibitions On Importation And Exportation Of Goods

Section 11 – Power to prohibit importation or exportation of goods (preview)

Chapter IVA — Detection Of Illegally Imported Goods And Prevention Of The Disposal Thereof

Chapter IVB — Prevention Or Detection Of Illegal Export Of Goods

Sections

Section 11I – Power of Central Government to specify goods (preview)
Section 28BB – 28BB. Time limit for completion of certain actions (preview)
Section 28I – Procedure on receipt of application (preview)
Section 76E – Omitted (preview)
Section 76I – Omitted (preview)
Section 114AC – Penalty for fraudulent utilisation of input tax credit for claiming refund (preview)
Section 127I – Power of Settlement Commission to send a case back to the proper officer (preview)
Section 131A – Exclusion of time taken for copy (preview)
Section 154C – Common Customs Electronic Portal (preview)

Chapter IVC — Power To Exempt From The Provisions Of Chapters Iva And Ivb

Section 11N – Power to exempt (preview)

Chapter V — Levy Of, And Exemption From, Customs Duties

Section 12 – Dutiable goods (preview)
Section 13 – Duty on pilfered goods (preview)
Section 14 – Valuation of goods (preview)
Section 15 – Date for determination of rate of duty and tariff valuation of imported goods (preview)
Section 16 – Date for determination of rate of duty and tariff valuation of export goods (preview)
Section 17 – Assessment of duty (preview)
Section 18 – Provisional assessment of duty (preview)
Section 19 – Determination of duty where goods consist of articles liable to different rates of duty (preview)
Section 20 – Re-importation of goods (preview)
Section 21 – Goods derelict, wreck, etc (preview)
Section 22 – Abatement of duty on damaged or deteriorated goods (preview)
Section 23 – Remission of duty on lost, destroyed or abandoned goods (preview)
Section 24 – Power to make rules for denaturing or mutilation of goods (preview)
Section 25 – Power to grant exemption from duty (preview)
Section 25A – Inward processing of goods (preview)
Section 25B – Outward processing of goods (preview)
Section 26 – Refund of export duty in certain cases (preview)
Section 26A – Refund of import duty in certain cases (preview)
Section 27 – Claim for refund of duty (preview)
Section 27A – Interest on delayed refunds (preview)
Section 28 – Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded (preview)
Section 28A – Power not to recover duties not levied or short-levied as a result of general practice (preview)
Section 28AA – Interest on delayed payment of duty (preview)
Section 28AAA – Recovery of duties in certain cases (preview)
Section 28B – Duties collected from the buyer to be deposited with the Central Government (preview)
Section 28BA – Provisional attachment to protect revenue in certain cases (preview)

Chapter VA

Chapter VB — Advance Rulings

Section 28E – Definitions (preview)
Section 28EA – Customs Authority for Advance Rulings (preview)
Section 28F – Authority for advance rulings (preview)
Section 28G – [Omitted.] (preview)
Section 28H – Application for advance ruling (preview)
Section 28J – Applicability of advance ruling (preview)
Section 28K – Advance ruling to be void in certain circumstances (preview)
Section 28KA – Appeal (preview)
Section 28L – Powers of Authority (preview)
Section 28M – Procedure for Authority (preview)

Chapter VI — Provisions Relating To Conveyances Carrying Imported Or Exported Goods

Chapter VII — Clearance Of Imported Goods And Export Goods

Chapter VIIA

Section 51A – Payment of duty, interest, penalty, etc (preview)
Section 51B – Ledger for duty credit (preview)

Chapter VIII — Goods In Transit

Chapter IX — Warehousing

Section 57 – Licensing of public warehouses (preview)
Section 58 – Licensing of private warehouses (preview)
Section 58A – Licensing of special warehouses (preview)
Section 58B – Cancellation of licence (preview)
Section 59 – Warehousing bond (preview)
Section 59A – [Omitted.] (preview)
Section 60 – Permission for removal of goods for deposit in warehouse (preview)
Section 61 – Period for which goods may remain warehoused (preview)
Section 62 – [Omitted.] (preview)
Section 63 – [Omitted.] (preview)
Section 64 – Owner’s right to deal with warehoused goods (preview)
Section 65 – Manufacture and other operations in relation to goods in a warehouse (preview)
Section 66 – Power to exempt imported materials used in the manufacture of goods in warehouse (preview)
Section 67 – Removal of goods from one warehouse to another (preview)
Section 68 – Clearance of warehoused goods for home consumption (preview)
Section 69 – Clearance of warehoused goods for export (preview)
Section 70 – Allowance in case of volatile goods (preview)
Section 71 – Goods not to be taken out of warehouse except as provided by this Act (preview)
Section 72 – Goods improperly removed from warehouse, etc (preview)
Section 73 – Cancellation and return of warehousing bond (preview)
Section 73A – Custody and removal of warehoused goods (preview)

Chapter X — Drawback

Section 74 – Drawback allowable on re-export of duty-paid goods (preview)
Section 75 – Drawback on imported materials used in the manufacture of goods which are exported (preview)
Section 75A – Interest on drawback (preview)
Section 76 – Prohibition and regulation of drawback in certain cases (preview)
Section 76A – Omitted (preview)
Section 76B – Omitted (preview)
Section 76C – Omitted (preview)
Section 76D – Omitted (preview)
Section 76F – Omitted (preview)
Section 76G – Omitted (preview)
Section 76H – Omitted (preview)
Section 76J – Omitted (preview)
Section 76K – Omitted (preview)
Section 76L – Omitted (preview)
Section 76M – Omitted (preview)
Section 76N – Omitted (preview)

Chapter XI — Special Provisions Regarding Baggage, Goods Imported Or Exported By Post, Courier And Stores

Chapter XII — Provisions Relating To Coastal Goods And Vessels Carrying Coastal Goods

Chapter XIIA — Audit

Section 99A – Audit (preview)

Chapter XIIB — Verification Of Identity And Compliance

Section 99B – Verification of identity and compliance thereof (preview)

Chapter XIII — Searches, Seizure And Arrest

Chapter XIV — Confiscation Of Goods And Conveyances And Imposition Of Penalties

Chapter XIVA — Settlement Of Cases

Section 127A – Definitions (preview)
Section 127B – Application for settlement of cases (preview)
Section 127C – Procedure on receipt of an application under section 127B (preview)
Section 127D – Power of Settlement Commission to order provisional attachment to protect revenue (preview)
Section 127E – Omitted (preview)
Section 127F – Power and procedure of Settlement Commission (preview)
Section 127G – Inspection, etc., of reports (preview)
Section 127H – Power of Settlement Commission to grant immunity from prosecution and penalty (preview)
Section 127J – Order of Settlement to be conclusive (preview)
Section 127K – Recovery of sums due under order of settlement (preview)
Section 127L – Bar on subsequent application for settlement in certain cases (preview)
Section 127M – Proceedings before Settlement Commission to be judicial proceedings (preview)
Section 127MA – Omitted (preview)
Section 127N – Applications of certain provisions of Central Excise Act (preview)

Chapter XV — Appeals

Chapter XVI — Offences And Prosecutions

Section 132 – False declaration, false documents, etc (preview)
Section 133 – Obstruction of officer of customs (preview)
Section 134 – Refusal to be X-rayed (preview)
Section 135 – Evasion of duty or prohibitions (preview)
Section 135A – Preparation (preview)
Section 135AA – Protection of data (preview)
Section 135B – Power of court to publish name, place of business, etc., of persons convicted under the Act (preview)
Section 136 – Offences by officers of customs (preview)
Section 137 – Cognizance of offences (preview)
Section 138 – Offences to be tried summarily (preview)
Section 138A – Presumption of culpable mental state (preview)
Section 138B – Relevancy of statements under certain circumstances (preview)
Section 138C – Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence (preview)
Section 139 – Presumption as to documents in certain cases (preview)
Section 140 – Offences by companies (preview)
Section 140A – Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 (preview)

Chapter XVII — Miscellaneous

Section 141 – Conveyances and goods in a customs area subject to control of officers of customs (preview)
Section 142 – Recovery of sums due to Government (preview)
Section 142A – Liability under Act to be first charge (preview)
Section 143 – Power to allow import or export on execution of bonds in certain cases (preview)
Section 143A – Omitted (preview)
Section 143AA – Power to simplify or provide different procedure, etc., to facilitate trade (preview)
Section 144 – Power to take samples (preview)
Section 145 – Owner, etc., to perform operations incidental to compliance with customs law (preview)
Section 146 – Licence for Customs brokers (preview)
Section 146A – Appearance by authorised representative (preview)
Section 147 – Liability of principal and agent (preview)
Section 148 – Liability of agent appointed by the person in charge of a conveyance (preview)
Section 149 – Amendment of documents (preview)
Section 150 – Procedure for sale of goods and application of sale proceeds (preview)
Section 151 – Certain officers required to assist officers of customs (preview)
Section 151A – Instructions to officers of customs (preview)
Section 151B – Reciprocal arrangement for exchange of information facilitating trade (preview)
Section 152 – Delegation of powers (preview)
Section 153 – Modes for service of notice, order, etc (preview)
Section 154 – Correction of clerical errors, etc (preview)
Section 154A – Rounding off of duty, etc (preview)
Section 154B – Publication of information respecting persons in certain cases (preview)
Section 155 – Protection of action taken under the Act (preview)
Section 156 – General power to make rules (preview)
Section 157 – General power to make regulations (preview)
Section 158 – Provisions with respect to rules and regulations (preview)
Section 159 – Rules, certain notifications and orders to be laid before Parliament (preview)
Section 159A – Effect of amendments, etc., of rules, regulations, notifications or orders (preview)
Section 160 – Repeal and savings (preview)
Section 161 – Removal of difficulties (preview)