THE CUSTOMS ACT, 1962 (52 of 1962)
CHAPTER
VII
Clearance
of imported goods and export goods
SECTION 44. Chapter not to apply to baggage and postal
articles. –
The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported
or to be exported by post.
Clearance of imported
goods
SECTION 45. Restrictions on custody and
removal of imported goods. –
(1) Save as otherwise provided in any law for the time being in force, all
imported goods unloaded in a customs area shall remain in the custody of such
person as may be approved by the Commissioner of Customs until they are cleared
for home consumption or are warehoused or are transhipped in accordance with
the provisions of Chapter VIII.
(2) The person having custody of any imported goods in a customs
area, whether under the provisions of sub-section (1) or under any law for the
time being in force, –
(a) shall keep
a record of such goods and send a copy thereof to the proper officer;
(b) shall not
permit such goods to be removed from the customs area or otherwise dealt with,
except under and in accordance with the permission in writing of the proper
officer.
(3) Notwithstanding anything contained in any
law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the
custody of a person referred to in sub-section (1), that person shall be liable
to pay duty on such goods at the rate prevailing on the date of delivery of an
import manifest or, as the case may be, an import report to
the proper officer under section 30 for the arrival of the conveyance in which
the said goods were carried.
SECTION 46. Entry of goods on
importation. –
(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting electronically to the proper officer a bill of entry for
home consumption or warehousing in the prescribed form :
Provided that the Commissioner of Customs may, in cases where it is
not feasible to make entry by presenting
electronically , allow an entry to be presented in any other manner:
Provided further that if the importer makes and subscribes to a
declaration before the proper officer, to the effect that he is unable for want
of full information to furnish all the particulars of the goods required under
this sub-section, the proper officer may, pending the production of such
information, permit him, previous to the entry thereof (a) to examine the goods
in the presence of an officer of customs, or (b) to deposit the goods in a
public warehouse appointed under section 57 without warehousing the same.
(2) Save as
otherwise permitted by the proper officer, a bill of entry shall include all
the goods mentioned in the bill of lading or other receipt given by the carrier
to the consignor.
(3) A bill of entry under sub-section (1) may be
presented at any time after the delivery of the import manifest or import
report as the case maybe
:
Provided that
the Commissioner of Customs may in any special circumstances permit a bill of
entry to be presented before the delivery of such report :
Provided further that a bill of entry may
be presented even before the delivery of such manifest if the vessel or the
aircraft by which the goods have been shipped for importation into India is
expected to arrive within thirty days from the date of such presentation.
(4) The importer while presenting a bill of entry shall at the foot
thereof make and subscribe to a declaration as to the truth of the contents of
such bill of entry and shall, in support of such declaration, produce to the
proper officer the invoice, if any, relating to the imported goods.
(5) If the proper officer is satisfied that the
interests of revenue are not prejudicially affected and that there was no
fraudulent intention, he may permit substitution of a bill of entry for home
consumption for a bill of entry for warehousing or vice versa.
SECTION 47. Clearance of goods for home consumption. – (1) Where the proper officer
is satisfied that any goods entered for home consumption are not prohibited
goods and the importer has paid the import duty, if any, assessed thereon and
any charges payable under this Act in respect of the same, the proper officer
may make an order permitting clearance of the goods for home consumption.
(2) Where the importer fails to pay the import
duty under sub-section (1) within five days excluding holidays from the date on
which the bill of entry is returned to him for payment of duty, he shall pay
interest at such rate, not below ten percent and not exceeding thirty six
percent. perannum, as is for the time being fixed by the Central
Government, by notification in the Official Gazette, on such duty till the date
of payment of the said duty :
Provided that where the bill of entry is returned for payment of duty
before the commencement of the Customs (Amendment) Act, 1991 and the importer
has not paid such duty before such commencement, the date of return of such
bill of entry to him shall be deemed to be the date of such commencement for
the purpose of this section.
Provided further that if the Board is satisfied that it is necessary
in the public interest so to do, it may, by order for reasons to be recorded,
waive the whole or part of any interest payable under this section.
SECTION 48. Procedure in case of
goods not cleared, warehoused, or transhipped within thirty days after
unloading. – If any goods brought into India
from a place outside India are not cleared for home consumption or warehoused
or transhipped within thirty days from the date of the unloading thereof at a
customs station or within such further time as the proper officer may allow or
if the title to any imported goods is relinquished, such goods may, after
notice to the importer and with the permission of the proper officer be sold by
the person having the custodythereof
:
Provided that
-
(a) animals,
perishable goods and hazardous goods, may, with the permission of the proper
officer, be sold at any time;
(b) arms and ammunition may be sold at such time and place and in
such manner as the Central Government may direct.
Explanation. -
In this section, “arms” and “ammunition” have the meanings respectively
assigned to them in the Arms Act, 1959 (54 of 1959).
SECTION 49. Storage of imported goods in warehouse pending clearance. – Where in the case of any imported
goods, whether dutiable or not, entered for home consumption, the Assistant
Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the
application of the importer that the goods cannot be cleared within a
reasonable time, the goods may, pending clearance, be permitted to be stored in
a public warehouse, or in a private warehouse if facilities for deposit in a
public warehouse are not available; but such goods shall not be deemed to be
warehoused goods for the purposes of this Act, and accordingly the provisions
of Chapter IX shall not apply to such goods.
Clearance of export
goods
SECTION 50. Entry of goods for
exportation. – (1) The exporter of any goods shall make entry thereof by
presenting electronically to the proper
officer in the case of goods to be exported in a vessel or aircraft, a shipping
bill, and in the case of goods to be exported by land, a bill of export in the
prescribed form.
Provided that
the Commissioner of Customs may, in cases where it is not feasible to make
entry by presenting electronically, allow an entry to be presented in any other
manner.
(2) The exporter of any goods, while presenting a shipping
bill or bill of export, shall make and
subscribe to a declaration as to the truth of its contents.
SECTION 51. Clearance of goods for
exportation. –
Where the proper officer is satisfied that any goods entered for export are not
prohibited goods and the exporter has paid the duty, if any, assessed thereon
and any charges payable under this Act in respect of the same, the proper
officer may make an order permitting clearance and loading of the goods for
exportation.
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