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Custom Act, 1962

(Act No.52 1962)

Sections Particulars
1 Short title, Extent and Commencement
2 Definitions
3 Classes of Officers of Customs
4 Appointment of Officers of Customs
5 Powers of Officers of Customs Sub-Section
6 Entrustment of Functions of Board and Customs Officers on certain other Officers
7 Appointment of Customs Ports, Airports, Etc.
8 Power to Approve Landing Places and Specify Limits of Customs Area
9 Power to Declare Places to be Warehousing Stations
10 Appointment of Boarding Stations
11 Power to Prohibit Importation or Exportation of Goods
11A Definitions
11B Power of Central Government to Notify Goods
11C Persons Possessing Notified Goods to Intimate the Place of Storage, Etc.
11D Precautions to be taken by Persons Acquiring Notified Goods
11E Persons Possessing Notified Goods to Maintain Accounts
11F Sale, Etc., of Notified Goods to be evidenced by Vouchers
11G Sections 11C, 11E and 11F not to apply to goods in personal use
11H Definitions
11-I Power of Central Government to specify goods
11J Persons Possessing specified goods to intimate the Place of Storage, Etc.
11K Transport of specified goods to be covered by vouchers
11L Persons possessing specified goods to maintain accounts
11M Steps to be taken by persons selling or transferring any specified goods
11N Power to exempt
12 Dutiable Goods
13 Duty on Pilfered Goods
14 Valuation of Goods for Purposes of Assessment
15 Date for Determination of Rate of duty and tariff valuation of imported goods
16 Date for Determination of Rate of duty and tariff valuation of export goods
17 Assessment of Duty
18 Provisional Assessment of Duty
19 Determination of Duty where goods consist of Articles Liable to Different Rates of Duty
20 Re-Importation of Goods
21 Goods Derelict, Wreck, Etc.
22 Abatement of Duty on damaged or deteriorated goods
23 Remission of duty on lost, destroyed or abandoned goods
24 Power to make rules for denaturing or mutilation of goods
25 Power to Grant Exemption from Duty
26 Refund of Export Duty in certain cases
27 Claim for refund of duty
27A Interest on Delayed refunds
28 Notice for Payment of Duties, Interest Etc.
28A Power not to recover duties not levied or Short-Levied as a result of General Practice
28AA Interest on Delayed Payment of duty
28AB Interest on Delayed Payment of duty in special cases
28B Duties Collected from the buyer to be deposited with the Central Government
28C Price of Goods to indicate the amount of duty paid thereon
28D Presumption that incidence of duty has been passed on to the buyer
28E Definitions
28F Authority for Advance Rulings
28G Vacancies, Etc., not to invalidate proceedings
28H Application for advance ruling
28-I Procedure on receipt of application
28J Applicability of Advance ruling
28K Advance ruling to be void in certain circumstances
28L Powers of Authority
28M Procedure of Authority
29 Arrival of vessels and Aircrafts in India
30 Delivery of Import manifest or import report
31 Imported goods not to be unloaded from vessel until entry inwards granted
32 Imported goods not to be unloaded unless mentioned in import manifest or import report
33 Unloading and Loading of goods at approved places only
34 Goods not to be Unloaded or Loaded except under supervision of customs officer
35 Restrictions on goods being Water-Borne
36 Restrictions on Unloading and Loading of goods on Holidays, Etc.
37 Power to Board conveyances
38 Power to require Production of documents and ask Questions
39 Export goods not to be loaded on vessel until Entry-Out-Wards Granted
40 Export goods not to be loaded unless duly passed by proper officer
41 Delivery of Export manifest or Export report
42 No Conveyance to leave without written order
43 Exemption of certain classes of conveyances from certain provisions of this Chapter
44 Chapter not to apply to Baggage and Postal Articles
45 Restrictions on Custody and Removal of Imported goods
46 Entry of goods on Importation
47 Clearance of goods for Home Consumption
48 Procedure in case of goods not Cleared, Warehoused, or Transuhipped within Thirty Days after Unloading
49 Storage of Imported goods in Warehouse Pending clearance
50 Entry of goods for exportation
51 Clearance of goods for exportation
52 Chapter not to apply to Baggage, Postal articles and stores
53 Transit of certain goods without payment of duty
54 Transhipment of certain goods without Payment of Duty
55 Liability of Duty on goods transfited under Section 53 or Transhipped under Section 54
56 Transport of certain classes of Goods Subject to prescribed Conditions
57 Appointing of Public Warehouses
58 Licensing of Private Warehouses
59 Warehousing Bond
59A [ Omitted ]
60 Permission for deposit of goods in a Warehouse
61 Period for which goods may remain Warehouse
62 Control over Warehoused Goods
63 Payment of Rent and Warehouse charges
64 Owner's right to deal with Warehoused goods
65 Manufacture and other Operations in Relation to Goods in a Warehouse
66 Power to Exempt Imported Materials used in the Manufacture of goods in Warehouse
67 Removal of goods from one Warehouse to Another
68 Clearance of Warehoused goods for home Consumption
69 Clearance of Warehoused goods for Exportation
70 Allowance in case of volatile goods
71 Goods not to be taken out of Warehouse except as provided by This Act
72 Goods improperly removed from Warehouse, Etc.
73 Cancellation and Return of Warehousing Bond
74 Drawback Allowable on Re-Export of Duty-Paid goods
75 Drawback on Imported Materials used in the Manufacture of goods which are exported
75A Interest on Drawback
76 Prohibition and Regulation of Drawback in certain cases
77 Declaration by Owner of Baggage
78 Determination of Rate of duty and tariff valuation in respect of Baggage
79 Bona Fide Baggage Exempted from duty
80 Temporary Detention of Baggage
81 Regulations in respect of Baggage
82 Label or Declaration Accompanying goods to be treated as entry
83 Rate of duty and tariff valuation in respect of goods imported or exported by Post
84 Regulations regarding goods imported or to be exported by Post
85 Stores may be allowed to be warehoused without assessment to duty
86 Transit and Transhipment of Stores
87 Imported Stores may be consumed on Board a Foreign-Going vessel or Aircraft
88 Application of Section 69 and Chapter X to Stores
89 Stores to be free of export duty
90 Concessions in respect of imported stores for the Navy
91 Chapter not to apply to Baggage and Stores
92 Entry of Coastal Goods
93 Coastal goods not to be Loaded until Bill Relating thereto is Passed, Etc.
94 Clearance of Coastal Goods at Destination
95 Master of a Coasting vessel to carry an advice book
96 Loading and Unloading of Coastal goods at customs port or coastal port only
97 No Coasting vessel to leave without written order
98 Application of certain provisions of This Act to coastal goods, etc.
98A Power to Relax
99 Power to make rules in respect of coastal goods and coasting vessels
100 Power to search suspected persons entering or leaving India, etc.
101 Power to search suspected persons in certain other cases
102 Persons to be searched may require to be taken before Gazetted officer of customs or magistrate
103 Power to screen or X-Ray Bodies of suspected persons for detecting secreted goods
104 Power to Arrest
105 Power to Search Premises
106 Power to Stop and Search conveyances
106A Power to Inspect
107 Power to Examine Persons
108 Power to summon persons to give Evidence and Produce documents
109 Power to require Production of order permitting clearance of goods Imported by Land
110 Seizure of Goods, Documents and Things
111 Confiscation of Improperly Imported goods, etc.
112 Penalty for Improper Importation of goods, etc.
113 Confiscation of goods attempted to be improperly exported, etc.
114 Penalty for Attempt to export goods improperly, etc.
114A Penalty for Short-Levy or Non-Levy of duty in certain cases
115 Confiscation of Conveyances
116 Penalty for not accounting for goods
117 Penalties for contravention, etc., not expressly mentioned
118 Confiscation of Packages and their contents
119 Confiscation of goods used for concealing smuggled goods
120 Confiscation of smuggled goods notwithstanding any change in form, etc.
121 Confiscation of Sale-Proceeds of smuggled goods
122 Adjudication of Confiscations and Penalties
123 Burden of Proof in certain cases
124 Issue of show cause notice before confiscation of goods, etc.
125 Option to Pay fine in Lieu of Confiscation
126 On Confiscation, Property to vest in Central Government
127 Award of Confiscation or Penalty by Customs officers not to Interfere with other Punishments
127A Definition
127B Application for Settlement of cases
127C Procedure receipt of Application under Section 127B
127D Power of Settlement commission to order provisional Attachment to protect revenue
127E Power of Settlement Commission to reopen completed proceedings
127F Power and Procedure of Settlement Commission
127G Inspection, Etc., of Reports
127H Power of Settlement Commission to Grant Immunity from prosecution and Penalty
127-I Power of Settlement Commission to send a case back to the Proper Officer
127J Order of Settlement to be Conclusive
127K Recovery of Sums due under order of Settlement
127L Bar on Subsequent Application for Settlement in certain cases
127M Proceedings before settlement commission to be Judicial Proceedings
127N Applications of certain provisions of Central Excise Act
128 Appeals to Commissioner (Appeals)
128A Procedure in Appeal
129 Appellate Tribunal
129A Appeals to the Appellate Tribunal
129B Orders of Appellate Tribunal
129C Procedure of Appellate Tribunal
129D Powers of Board or Commissioner of Customs to pass certain orders
129DA Powers of Revision of Board or Commissioner of Customs in certain cases
129DD Revision by Central Government
129E Deposit, Pending Appeal, of duty and Interest demanded or Penalty Levied
130 Statement of case to High Court
130A Application to High Court
130B Power of High Court or Supreme Court to require statement to be amended
130C Case before High Court to be heard by not less than two judges
130D Decision of High Court or Supreme Court on the case Stated
130E Appeal to Supreme Court
130F Hearing before Supreme Court
131 Sums due to be paid notwithstanding reference, etc.
131A Exclusion of time taken for copy
131B Transfer of certain pending proceedings and transitional provisions
131C Definitions
132 False Declaration, False documents, etc.
133 Obstruction of Officer of Customs
134 Refusal to be X-Rayed
135 Evasion of duty or Prohibitions
135A Preparation
135B Power of Court to Publish Name, Place of Business, Etc., of Persons convicted under the Act
136 Offences by Officers of Customs
137 Cognizance of Offences
138 Offences to be tried summarily
138A Presumption of Culpable Mental State
138B Relevancy of Statements under certain circumstances
138C Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as documents and as Evidence
139 Presumption as to Documents in certain cases
140 Offences by Companies
140A Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
141 Conveyances and goods in a Customs area Subject to Control of officers of Customs
142 Recovery of sums due to Government
143 Power to Allow Import or Export on execution of Bonds in certain cases
143A   Duty Deferment
144     Power to take samples
145 Owner, Etc., to perform Operations Incidental to compliance with Customs Law
146 Customs house agents to be licensed
146A Appearance by authorised representative
147 Liability of principal and agent
148 Liability of agent appointed by the person in charge of a conveyance
149 Amendment of documents
150 Procedure for sale of goods and application of sale proceeds
151 Certain officers required to assist officers of customs
151A Instructions to officers of customs
152 Delegation of powers
153 Service of order, decision, etc.
154 Correction, clerical errors, etc.
154A Rounding off of duty, etc.
155 Protection of action taken under the Act
156 General power to make rules
157 General power to make regulations
158 Provisions with respect to rules and regulations
159 Rules, certain notifications and orders to be laid before Parliament
160 Repeal and savings
161 Removal of difficulties
Schedule Repeals

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