- 1 - Section 11N
Power to exempt.
- 2 - No. 52 of 1962
An Act relating to Customs
- 3 - Section 10
Appointment of Boarding stations.
- 4 - Section 11
Power to prohibit importation or exportation of goods.
- 5 - Section 11A
Definations.
- 6 - Section 11B
Power of Central Government to notify goods.
- 7 - Section 2
Definations.
- 8 - Section 3
Classes of officers of customs.
- 9 - Section 4
Appointment of officers of customs.
- 10 - Section 5
Powers of officers of customs.
- 11 - Section 6
Entrustment of functions of Board and customs officers on certain other officers.
- 12 - Section 7
Appointment of Customs Ports,Airports,etc.
- 13 - Section 8
Power to approve landing places and specify limits of customs area.
- 14 - Section 9
Power to declare places to be warehousing stations.
- 15 - Section 95
Master of a coasting vessel to carry an advice book.
- 16 - Section 127F
Power and procedure of Settlement Commission.
- 17 - Section 1
Short title, Extent and Commencement.
- 18 - Section 128A
Procedure in appeal.
- 19 - Section 129
Appellate Tribunal.
- 20 - Section 129B
Orders of Appellate Tribunal.
- 21 - Section 129C
Procedure of Appellate Tribunal.
- 22 - Section 129D
Powers of Board or 2 [Commissioner of Customs] to pass certain orders.
- 23 - Section 130A
Application to High Court.
- 24 - Section 129A
Appeals to the Appellate Tribunal.
- 25 - Section 130B
Power of High Court or Supreme Court to require statement to be amended.
- 26 - Section 130C
Case before High Court to be heard by not less than two judges.
- 27 - Section 134
Refusal to be X-rayed.
- 28 - Section 137
Cognizance of offences.
- 29 - Section 138
Offences to be tried summarily.
- 30 - Section 138A
Presumption of culpable mental state.
- 31 - Section 138B
Relevancy of statements under certain circumstances.
- 32 - Section 138C
Admissibility of mirco films, facsimile copies of documents and computer print outs as documents and as evidence.
- 33 - Section 11C
Persons possessing notified goods to intimate the place of storage.
- 34 - Section 11E
Persons possessing notified goods to maintain account.
- 35 - Section 11F
Sale,etc., of notified goods to be evidenced by vouchers.
- 36 - Section 11D
Precautions to be taken by persons acquiring notified goods.
- 37 - Section 11G
Sections 11C,11E and 11F not to apply to goods in personal use.
- 38 - Section 11H
Definitions.
- 39 - Section 11-I
Power of central Government to specify goods.
- 40 - Section 11-J
Persons possessing specified goods to intimate the place of storage, etc.
- 41 - Section 11-K
Transport of specified goods to be covered by vouchers.
- 42 - Section 11L
Persons possessing specified goods to maintain accounts.
- 43 - Section 11M
Steps to be taken by persons selling or transferring any specified goods.
- 44 - Section 12
Dutiable goods.
- 45 - Section 13
Duty on pilfered goods.
- 46 - Section 14
Valuation of goods for purposes of assessment.
- 47 - Section 15
Date for determination of rate of duty and tariff valuation of imported goods.
- 48 - Section 16
Date for determination of rate of duty and tariff valuation of export goods.
- 49 - Section 17
Assessment of duty.
- 50 - Section 18
Provisional assessment of duty.
- 51 - Section 19
Determination of duty where goods consist of articles liable to different rates of duty.
- 52 - Section 20
Re-importation of goods.
- 53 - Section 21
Goods derelict, wreck, etc.
- 54 - Section 22
Abatement of duty on damaged or deteriorated goods.
- 55 - Section 23
Remission of duty on lost , destroyed or abandoned goods.
- 56 - Section 24
Power to make rules for denaturing or mutilation of goods.
- 57 - Section 25
Power to grant exemption from duty.
- 58 - Section 26
Refund of export duty in certain cases.
- 59 - SECTION 26A
Refund of import duty in certain cases
- 60 - Section 27
Claim for refund of duty.
- 61 - Section 27A
Interest on delayed refunds.
- 62 - Section 28
Notice for payment of duties,interest.
- 63 - Section 28A
Power not to recover duties not levied or short-levied as a result of general practice.
- 64 - Section 28AA & 28AAA
Interest on delayed payment of duty.
- 65 - Section 28AB
Interest on delayed payment of duty in special cases.
- 66 - Section 28B & 28BA
Duties collected from the buyer to be deposited with the Central Government.
- 67 - Section 28C
Price of goods to indicate the amount of duty paid thereon.
- 68 - Section 28D
Presumption that incidence of duty has been passed on to the buyer.
- 69 - Section 28E
Advance rulings
- 70 - Section 28F
Authority for advance rulings.
- 71 - Section 28G
Vacancies, etc., not to invalidate proceedings.
- 72 - Section 28H
Application for advance ruling.
- 73 - Section 28I
Procedure on receipt of application.
- 74 - Section 28J
Applicability of Advance ruling.
- 75 - Section 28K
Advance ruling to be void in certain circumstances
- 76 - Section 28L
Powers of Authority.
- 77 - Section 28M
Procedure of Authority.
- 78 - Section 29
Arrival of vessels and aircrafts in India.
- 79 - Section 30
Delivery of import manifest or import report.
- 80 - Section 31
Imported goods not to be unloaded from vessel until entry inwards granted.
- 81 - Section 32
Imported goods not to be unloaded unless mentioned in import manifest or import report.
- 82 - Section 33
Unloading and loading of goods at approved places only.
- 83 - Section 34
Goods not to be unloaded or loaded execpt under supervision of customs officer.
- 84 - Section 35
Restrictions on goods being water-borne.
- 85 - Section 36
Restrictions on unloading and loading of goods on holidays, etc,.
- 86 - Section 37
Power to board conveyances.
- 87 - Section 38.
Power to require production of documents and ask questions.
- 88 - Section 39
Export goods not to be loaded on vessel until entry-out-wards granted.
- 89 - Section 40
Export goods not to be loaded unless duly passed by proper officer.
- 90 - Section 41
Delivery of export manifest or export report.
- 91 - Section 42
No conveyance to leave without written order.
- 92 - Section 43
Exemption of certain classes of conveyances from certain provisions of this chapter.
- 93 - Section 44
Chapter not to apply to baggage and postal articles.
- 94 - Section 45
Restrictions on custody and removal of imported goods.
- 95 - Section 46
Entry of goods on importation.
- 96 - Section 47
Clearance of goods for home consumption.
- 97 - Section 48
Procedure in case of goods not cleared,warehoused or transhipped within thirty days after unloading.
- 98 - Section 49
Storage of imported goods in warehouse pending clearance.
- 99 - Section 50
Entry of goods for exportation.
- 100 - Section 51
Clearance of goods for exportation.
- 101 - Section 52
Chapter not to apply to baggage, postal articles and stores.
- 102 - Section 53
Transit of certain goods without payment of the duty.
- 103 - Section 54
Transhipment of certain goods without payment of duty.
- 104 - Section 55
Liability of duty on goods transited under section 53 or transhipped under section 54.
- 105 - Section 56
Transport of certain classes of goods subject to prescribed conditions.
- 106 - Section 57
Appointing of public warehouses.
- 107 - Section 58
Licensing of private warehouses.
- 108 - Section 59
Warehousing bond.
- 109 - Section 59A
Omitted.
- 110 - Section 60
Permission for deposit of goods in a warehouse.
- 111 - Section 61
Period for which goods may remain warehoused.
- 112 - Section 62
Control over warehoused goods.
- 113 - Section 63
Payment of rent and warehouses charge.
- 114 - Section 64
Owner
- 115 - Section 65
Manufacture and other operations in relation to goods in a warehouse.
- 116 - Section 66
Power to exempt imported materials used in the manufacture of goods in warehouses.
- 117 - Section 67
Removal of goods from one warehouse to another.
- 118 - Section 68
Clearance of warehoused goods for home consumption.
- 119 - Section 69
Clearance of warehoused goods for exportation.
- 120 - Section 70
Allowance in case of volatile goods.
- 121 - Section 71
Goods not to be taken out of warehouse except as provided by this Act.
- 122 - Section 72
Goods improperly removed from warehouse ,etc.
- 123 - Section 73
Cancellation and return of warehousing bond.
- 124 - Section 74
Drawback allowable on re-export of duty-paid goods.
- 125 - Section 75
Drawback on imported materials used in the manufacture of goods which are exported.
- 126 - Section 75A
Interest on drawback.
- 127 - Section 76
Prohibition and regulation of drawback in certain cases.
- 128 - SECTION 76A. TO 76N (CHAPTER XA) - OMITTED
SPECIAL PROVISIONS RELATING TO SPECIAL ECONOMIC ZONE
- 129 - Section 77
Declaration by owner of baggage.
- 130 - Section 78
Determination of rate of duty and tariff valuation in respect of baggage.
- 131 - Section 79
Bona fide baggage exempted from duty.
- 132 - Section 80
Temporary detention of baggage.
- 133 - Section 81
Regulations in respect of baggage.
- 134 - Section 82
Label or declaration accompanying goods to be treated as entry.
- 135 - Section 83
Rate of duty and tariff valuation in respect of goods imported or exported by post.
- 136 - Section 84
Regulations regarding goods imported or to be exported by post.
- 137 - Section 85
Stores may be allowed to be warehouse without assessment to duty.
- 138 - Section 86
Transit and transhipment of stores.
- 139 - Section 87
Imported stores may be consumed on board a foreign.
- 140 - Section 88
Application of section 69 and Chapter X to stores.
- 141 - Section 89
Stores to be free of export duty.
- 142 - Section 90
Concessions in respect of imported stores for the Navy.
- 143 - Section 91
Chapter not to apply to baggage and stores.
- 144 - Section 92
Entry of coastal goods.
- 145 - Section 93
Coastal goods not to be loaded until bill relating thereto is passed, etc.
- 146 - Section 94
Clearance of coastal goods at destination.
- 147 - Section 96
Loading and unloading of coastal goods at customs port or coastal port only.
- 148 - Section 97
No coasting vessel to leave without written order.
- 149 - Section 98
Application of certain provisions of this Act to coastal goods, etc.
- 150 - Section 98A
Power to relax.
- 151 - Section 99
Power to make rules in respect of coastal goods and coasting vessels.
- 152 - Section 100
Power to search suspected persons entering or leaving India, etc.
- 153 - Section 101
Power to search suspected persons in certain other cases.
- 154 - Section 102
Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
- 155 - Section 103
Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
- 156 - Section 104 & 104A
Power to arrest.
- 157 - Section 105
Power to search premises.
- 158 - Section 106
Power to stop and search conveyances.
- 159 - Section 106A
Power to inspect.
- 160 - Section 107
Power to examine persons.
- 161 - Section 108
Power to summon persons to give evidence and produce documents.
- 162 - Section 109
Power to require production of order permitting clearance of goods imported by land.
- 163 - Section 110
Seizure of goods, documents and things.
- 164 - SECTION 110A
Provisional release of goods, documents and things seized pending adjudication
- 165 - Section 111
Confiscation of improperly imported goods, etc.
- 166 - Section 112
Penalty for improper importation of goods, etc.
- 167 - Section 113
Confiscation of goods attempted to be improperly exported, etc.
- 168 - Section 114
Penalty for attempt to export goods improperly, etc.
- 169 - Section 114A
Penalty for short-levy or non-levy of duty in certain cases.
- 170 - Section 115
Confiscation of conveyances.
- 171 - Section 116
Penalty for not accounting for goods.
- 172 - Section 117
Penalties for contravention, etc., not expressly mentioned .
- 173 - Section 118
Confiscation of packages and their contents.
- 174 - Section 119
Confiscation of goods used for concealing smuggled goods.
- 175 - Section 120
Confiscation of smuggled goods notwithstanding any change in form, etc.
- 176 - Section 121
Confiscation of sale-proceeds of smuggled good.
- 177 - Section 122
Adjudication of confiscations and penalties.
- 178 - Section 123
Burden Of Proof In Certain Cases.
- 179 - Section 124
Issue of show cause notice before confiscation of goods, etc.
- 180 - Section 125
Option to pay fine in lieu of confiscation.
- 181 - Section 126
On confiscation, property to vest in Central Government.
- 182 - Section 127
Award of confiscati9n or penalty by customs officers not to interfere with other punishments.
- 183 - Section 127A
Settlement of cases
- 184 - Section 127B
Application for settlement of cases.
- 185 - Section 127C
Procedure on receipt of application under section 127B.
- 186 - Section 127D
Power of Settlement Commission to order provisional attachment to protect revenue.
- 187 - Section 127E
Power of Settlement Commission to reopen completed proceedings.
- 188 - Section 127G
Inspection, etc., of reports.
- 189 - Section 127H
Power of Settlement Commission to grant immunity from prosecution and penalty.
- 190 - Section 127I
Power of Settlement Commission to send a case back to the proper officer.
- 191 - Section 127J
Order of settlement to be conclusive.
- 192 - Section 127K
Recovery of sums due under order of settlement.
- 193 - Section 127L
Bar on subsequent application for settlement in certain cases.
- 194 - Section 127MA - OMITTED
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
- 195 - Section 127M
Porceedings before Settlement Commission to be judicial proceedings.
- 196 - Section 127N
Applications of certain provisions of Central Excise Act.
- 197 - Section 128
Appeals to 2[Commissioner (Appeals)].
- 198 - Section 129DA
Powers of revision of Board or 6[Commissioner of Customs] in certain cases.
- 199 - Section 129DD
Revision by Central Government.
- 200 - Section 129E
Deposit, pending appeal, of 2[duty and interest demanded or penalty levied.
- 201 - SECTION 129EE
Interest on delayed refund of amount deposited under the proviso to section 129E
- 202 - Section 130
Statement of case to High Court.
- 203 - Section 130D
Decision of High Court or Supreme Court on the case stated.
- 204 - Section 130E
Appeal to Supreme Court.
- 205 - Section 130F
Hearing before Supreme Court.
- 206 - Section 131
Sums due to be paid notwithstanding reference, etc.
- 207 - Section 131A
Exclusion of time taken for copy.
- 208 - Section 131B & 131BA
Transfer of certain pending proceedings and transitional provisions.
- 209 - Section 131C
Definitions.
- 210 - Section 132
False declaration,false documents, etc,.
- 211 - Section 133
Obstructions of officer of customs.
- 212 - Section 135
Evasion of duty or prohibition.
- 213 - Section 135A
Preparation.
- 214 - Section 135B
Power of court to publish name, place of business, etc., of persons convicted under the Act.
- 215 - Section 136
Offences by officers of customs.
- 216 - Section 139
Presumption as to documents in certain cases.
- 217 - Section 140
Offences by companies.
- 218 - Section 140A
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
- 219 - Section 141
Conveyances and goods in a customs area subject to control of officers of customs.
- 220 - Section 142 & 142A
Recovery of sums due to Government.
- 221 - Section 143
Power to allow import or export on execution of bonds in certain cases.
- 222 - Section 143A
OMITTED - Duty deferment.
- 223 - Section 144
Power to take samples.
- 224 - Section 145
Owner etc., to perform operations incidental to compliance with customs law.
- 225 - Section 146
Custom House agents to be licensed.
- 226 - Section 146A
Appearance by authorised representative.
- 227 - Section 147
Liability of principal and agent.
- 228 - Section 148
Liability of agent appointed by the person in charge of a conveyance.
- 229 - Section 149
Amendment of documents.
- 230 - Section 150
Procedure for sale of goods and application of sale proceeds.
- 231 - Section 151
Certain officers required to assist officers of customs.
- 232 - Section 151A
Instructions to officers of customs.
- 233 - Section 152
Delegation of Powers.
- 234 - Section 153
Service of order, decision, etc.
- 235 - Section 154
Correction of clerical errors, etc.
- 236 - Section 154A
Rounding off of duty, etc.
- 237 - Section 155
Protection of action taken under the Act.
- 238 - Section 156
General power to make rules.
- 239 - Section 157
General power to make regulations.
- 240 - Section 158
Provisions with respect to rules and regulations.
- 241 - Section 159
Rules, certain notifications and orders to be laid before Parliament.
- 242 - Section 159A
Rules, certain notifications and orders to be laid before Parliament.
- 243 - Section 160
Repeal and savings.
- 244 - Section 161
Removal of difficulties .