Index of Customs Act, 1962

 

Chapters/Sections

Chapter - I   Preliminary  

Section 1

Short title, extent and commencement

Section 2

Definitions

 

Chapter - II  Officers of Customs

Section 3

Classes of officers of customs

Section 4

Appointment of officers of customs

Section 5

Powers of officers of Customs

Section 6

Entrustment of functions of Board and customs officers on certain other officers

 

Chapter - III   Appointment of Customs Ports, Airports, Warehousing Stations etc.  

Section 7

Appointment of customs ports, airports etc.

Section 8

Power to approve landing places and specify limits of customs area

Section 9

Power to declare places to be warehousing stations

Section 10

Appointment of boarding stations

 

Chapter - IV   Prohibitions on importation and exportation of goods   

Section 11

Power to prohibit importation or exportation of goods

 

Chapter - IVA   Detection of illegally imported goods and prevention of the disposal thereof

Section 11A

Definitions 

Section 11B

Power of Central Government to notify goods

Section 11C

Persons possessing notified goods to intimate the place of storage, etc. 

Section 11D

Precautions to be taken by persons acquiring notified goods 

Section 11E

Persons possessing notified goods to maintain accounts 

Section 11F

Sale, etc., of notified goods to be evidenced by vouchers 

Section 11G

Sections 11C, 11E and 11F not to apply to goods in personal use

 

Chapter - IVB    Prevention or Detection of Illegal Export of Goods

Section 11H

Definitions

Section 11-I

Power of Central Government to specify goods

Section 11J

Persons possessing specified goods to intimate the place of storage, etc.

Section 11K

Transport of specified goods to be covered by vouchers

Section 11L

Persons possessing specified goods to maintain accounts

Section 11M

Steps to be taken by persons selling or transferring any specified goods

 

Chapter - IVC   Power to exempt from the provisions of Chapters IVA and IVB

Section 11N

Power to exempt

 

Chapter - V  Levy of, and Exemption from, Customs Duties

Section 12

Dutiable goods

Section 13

Duty on pilfered goods

Section 14

Valuation of goods

Section 15

Date for determination of rate of duty and tariff valuation of imported goods

Section 16

Date for determination of rate of duty and tariff valuation of export goods

Section 17

Assessment of duty

Section 18

Provisional assessment of duty

Section 19

Determination of  duty where goods consist of articles liable to different rates of duty

Section 20

Re-importation of goods

Section 21

Goods derelict, wreck, etc.

Section 22

Abatement of duty on damaged or deteriorated goods

Section 23

Remission of duty on lost, destroyed or abandoned goods

Section 24

Power to make rules for denaturing or mutilation of goods

Section 25

Power to grant exemption from duty

Section 26

Refund of export duty in certain cases

Section 26A

Refund of import duty in certain cases

Section 27

Claim for refund of duty

Section 27A

Interest on delayed refunds

Section 28

Recovery of duties not levied or short levied or erroneously refunded

Section 28A

Power not to recover duties not levied or short-levied as a result of general practice

Section 28AA

Interest on delayed payment of duty

Section 28B

Duties collected from the buyer to be deposited with the Central Government

Section 28BA

Provisional attachment to protect revenue in certain cases

 

Chapter - VA   Indicating amount of duty in the price of goods, etc., for purpose of refund

Section 28C

Price of goods to indicate the amount of duty paid thereon 

Section 28D

Presumption that incidence of duty has been passed on to the buyer

 

 Chapter VB      Advance Rulings

Section 28E

 Definition

Section 28F

Authority for advance rulings

Section 28G

Vacancies, etc., not to invalidate proceedings

Section 28H

Application for advance ruling.

Section 28-I

Procedure on receipt of application

Section 28J

Applicability of advance ruling

Section 28K

Advance ruling to be void in certain circumstances

Section 28L

Powers of Authority

Section 28M

Procedure of Authority

 

Chapter VI   Provisions relating to conveyances carrying imported or exported goods

Section 29

Arrival of vessels and aircrafts in India

Section 30

Delivery of import manifest or import report

Section 31

Imported goods not to be unloaded from vessel until entry inwards granted 

Section 32

Imported goods not to be unloaded unless mentioned in import manifest or import report

Section 33

Unloading and loading of goods at approved places only

Section 34

Goods not to be unloaded or loaded except under supervision of customs officer

Section 35

Restrictions  on goods being water-borne

Section 36

Restrictions on unloading and loading of goods on holidays, etc.

Section 37

Power to board conveyances

Section 38

Power to require production of documents and ask questions

Section 39

Export goods not to be loaded on vessel until entry-outwards granted

Section 40

Export goods not to be loaded unless duly passed by proper officer

Section 41

Delivery of export manifest or export report

Section 42

No conveyance to leave without written order

Section 43

Exemption of certain classes of conveyances from certain provisions of this chapter

 

Chapter VII  Clearance of imported goods and export goods

Section 44

Chapter not  to apply to baggage and postal articles

Clearance of imported goods

Section 45

Restrictions on custody and removal of imported goods

Section 46

Entry of goods on importation

Section 47

Clearance of goods for home consumption

Section 48

Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading

Section 49

Storage of imported goods in warehouse pending clearance

 

Section 50

Clearance of export goods

Entry of goods for exportation

Section 51

Clearance of goods for exportation

 

Chapter VIII   Goods in Transit

Section 52

Chapter not to apply to baggage, postal articles and stores

Section 53

Transit of certain goods without payment of duty

Section 54

Transhipment of certain goods without payment of duty

Section 55

Liability of duty on goods transited under section 53 or transhipped under section 54

Section 56

Transport of certain classes of goods subject to prescribed conditions

 

Chapter IX   Warehousing

Section 57

Appointing of public warehouses

Section 58

Licensing of private warehouses

Section 59

Warehousing bond

Section 59A

Omitted

Section 60

Permission for deposit of goods in a warehouse

Section 61

Period for which goods may remain warehoused

Section 62

Control over warehoused goods

Section 63

Payment of rent and warehouse charges

Section 64

Owner's right to deal with warehoused goods

Section 65

Manufacture and other operations in relation to goods in a warehouse

Section 66

Power to exempt imported materials used in the manufacture of goods in warehouse

Section 67

Removal of goods from one warehouse to another

Section 68

Clearance of warehoused goods for home consumption

Section 69

Clearance of warehoused goods for exportation

Section 70

Allowance in case of volatile goods

Section 71

Goods not to be taken out of warehouse except as provided by this act

Section 72

Goods improperly removed from warehouse, etc.

Section 73

Cancellation and return of warehousing bond

 

Chapter X    Drawback

Section 74

Drawback allowable on re-export of duty-paid goods

Section 75

Drawback on imported materials used in the manufacture of goods which are exported

Section 75A

Interest on drawback

Section 76

Prohibition and regulation of drawback in certain cases

 

Chapter X A  Special Provisions  relating to Special Economic  Zone

Section 76A to
76N

Omitted

 

Chapter XI   Special provisions regarding baggage, goods imported or exported by post, and stores

Section 77

Declaration by owner of baggage

Section 78

Determination of rate of duty and tariff valuation in respect of baggage

Section 79

Bonafide baggage exempted from duty

Section 80

Temporary detention of baggage

Section 81

Regulations in respect of baggage

Goods imported or exported by post

Section 82

Label or declaration accompanying goods to be treated as entry

Section 83

Rate of duty and tariff valuation in respect of goods imported or exported by post

Section 84

Regulations regarding goods imported or to be exported by post

Stores

Section 85

Stores may be allowed to be warehoused without assessment to duty

Section 86

Transit and transhipment of stores

Section 87

Imported stores may be consumed on board a foreign-going vessel or aircraft

Section 88

Application of section 69 and Chapter X to stores

Section 89

Stores to be free of export duty

Section 90

Concessions in respect of imported stores for the Navy

 

Chapter XII   Provisions relating to coastal goods and vessels carrying coastal goods

Section 91

Chapter not to apply to baggage and stores

Section 92

Entry of coastal goods

Section 93

Coastal goods not to be loaded until bill relating thereto is passed, etc.

Section 94

Clearance of coastal goods at destination

Section 95

Master of a coasting vessel to carry an advice book

Section 96

Loading and unloading of coastal goods at customs port or coastal port only

Section 97

No coasting vessel to leave without written order

Section 98

Application of certain provisions of this Act to coastal goods, etc.

Section 98A

Power to relax

Section 99

Power to make rules in respect of coastal goods and coasting vessels

 

Chapter XIII   Searches, seizure and arrest

Section 100

Power to search suspected persons entering or leaving India, etc.

Section 101

Power to search suspected persons in certain other cases

Section 102

Persons to be searched may require to be taken before gazetted officer of customs or magistrate

Section 103

Power to screen or X-ray bodies of suspected persons for detecting secreted goods

Section 104

Power to arrest

Section 105

Power to search premises

Section 106

Power to stop and search conveyances

Section 106A

Power to inspect

Section 107

Power to examine persons

Section 108

Power to summon persons to give evidence and produce documents

Section 109

Power to require production of order permitting clearance of goods imported by land

Section 110

Seizure of goods, documents and things

Section 110A

Provisional  release of goods, documents and things seized pending adjudication

 

Chapter  XIV     Confiscation of goods and conveyances and imposition of penalties

Section 111

Confiscation of improperly imported goods, etc.

Section 112

Penalty for improper importation of goods, etc.

Section 113

Confiscation of goods attempted to be improperly exported, etc.

Section 114

Penalty for attempt to export goods improperly, etc.

Section 114A

Penalty for short-levy or non-levy of duty in certain cases

Section 114AA

Penalty for use of false and incorrect material

Section 115

Confiscation of conveyances

Section 116

Penalty for not accounting for goods

Section 117

Penalties for contravention, etc., not expressly mentioned

Section 118

Confiscation of packages and their contents

Section 119

Confiscation of goods used for concealing smuggled goods

Section 120

Confiscation of smuggled goods notwithstanding any change in form, etc.

Section 121

Confiscation of sale-proceeds of smuggled goods

Section 122

Section 122A

Adjudication of confiscations and penalties

Adjudication procedure

Section 123

Burden of proof in certain cases

Section 124

Issue of show cause notice before confiscation of goods, etc.

Section 125

Option to pay fine in lieu of confiscation

Section 126

On confiscation, property to vest in Central Government

Section 127

Award of confiscation or penalty by customs officers not to interfere with other punishments

 

Chapter XIV A   Settlement of cases

Section 127A

Definitions

Section 127B

Application for settlement of cases

Section 127C

Procedure on receipt of application under section 127B

Section 127D

Power of Settlement Commission to order provisional attachment to protect revenue

Section 127E

Power of Settlement Commission to reopen completed proceedings

Section 127F

Power and procedure of Settlement Commission

Section 127G

Inspection, etc., of reports

Section 127H

Power of Settlement Commission to grant immunity from prosecution and penalty

Section 127-I

Power of Settlement Commission to send a case back to the proper officer

Section 127J

Order of settlement to be conclusive

Section 127K

Recovery of sums due under order of settlement

Section 127L

Bar on subsequent application for settlement in certain cases

Section 128M

Proceedings before Settlement Commission to be judicial proceedings

Section 127MA

Omitted

Section 127N

Applications of certain provisions of Central Excise Act

 

Chapter XV        Appeals and Revision

Section 128

Appeals to Commissioner (Appeals)

Section 128A

Procedure in appeal

Section 129

Appellate Tribunal

Section 129A

Appeals to the Appellate Tribunal

Section 129B

Orders of Appellate Tribunal

Section 129C

Procedure of Appellate Tribunal

Section 129D

Powers of Committee of Chief  Commissioner of Customs or Commissioner of Customs to pass certain orders

Section 129DA

Omitted

Section 129DD

Revision by Central Government

Section 129E

Deposit, pending appeal, of duty and interest demanded or penalty levied

Section 129EE

Interest  on delayed refund of amount deposited under the proviso to section 129E

Section 130

Appeal to High Court

Section 130A

Application to High Court

Section 130B

Power of High Court or Supreme Court to require statement to be amended

Section 130C

Case before High Court to be heard by not less than two judges

Section 130D

Decision of High Court or Supreme Court on the case stated

Section 130E

Appeal to Supreme Court

Section 130F

Hearing before Supreme Court

Section 131

Sums due to be paid notwithstanding reference, etc.

Section 131A

Exclusion of time taken for copy

Section 131B

Transfer of certain pending proceedings and transitional provisions

Section 131 BA

Appeal not to be filed in certain cases

Section 131C

Definitions

 

Chapter XVI     Offences and Prosecutions

Section 132

False declaration, false documents, etc.

Section 133

Obstruction of officer of customs

Section 134

Refusal to be X-rayed

Section 135

Evasion of duty or prohibitions

Section 135A

Preparation

Section 135B

Power of court to publish name, place of business, etc., of persons convicted under the Act

Section 136

Offences by officers of customs

Section 137

Cognizance of offences

Section 138

Offences to be tried summarily

Section 138A

Presumption of culpable mental state

Section 138B

Relevancy of statements under certain circumstances

Section 138C

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 139

Presumption as to documents in certain cases

Section 140

Offences by companies

Section 140A

Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

 

Chapter XVII     Miscellaneous

Section 141

Conveyances and goods in a customs area subject to control of officers of customs

Section 142

Recovery of sums due to Government

Section 142A

Liability under Act to be first charge

Section 143

Power to allow import or export on execution of bonds in certain cases

Section 143A

Duty deferment

Section 144

Power to take samples

Section 145

Owner, etc., to perform operations incidental to compliance with customs law

Section 146

Custom House agents to be licensed

Section 146A

Appearance by authorized representative

Section 147

Liability of principal and agent

Section 148

Liability of agent appointed by the person in charge of a conveyance

Section 149

Amendment of documents

Section 150

Procedure for sale of goods and application of sale proceeds

Section 151

Certain officers required to assist officers of customs

Section 151A

Instructions to officers of customs

Section 152

Delegation of powers

Section 153

Service of order, decision, etc.

Section 154

Correction of clerical errors, etc.

Section 154A

Rounding off of duty, etc.

Section 154B

Publication of information respecting persons in certain cases

Section 155

Protection of action taken under the Act

Section 156

General power to make rules

Section 157

General power to make regulations

Section 158

Provisions with respect to rules and regulations

Section 159

Rules, certain notifications and orders to be laid before Parliament

Section 159A

Effect of amendment, etc., of rules, regulations, notifications or orders

Section 160

Repeal and savings

Section 161

Removal of difficulties

 

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