| Contents |
| Sections |
Particulars |
| |
Preamble |
| 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 |
