Section List

52/1962 - The Customs Act, 1962 ▶

Act Number: 52

Act Name: The Customs Act, 1962

Year: 1962

Enactment Date: 1962-12-13

Long Title: An Act to consolidate and amend the law relating to Customs.

Ministry: Ministry of Finance

Department: Department of Revenue

Section Number	Title	Actions
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.
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	[Omitted.].
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.
11I	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.
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.
25A	Inward processing of goods.
25B	Outward processing of goods.
26	Refund of export duty in certain cases.
26A	Refund of import duty in certain cases.
27	Claim for refund of duty.
27A	Interest on delayed refunds.
28	Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
28A	Power not to recover duties not levied or short-levied as a result of general practice.
28AA	Interest on delayed payment of duty.
28AAA	Recovery of duties in certain cases.
28B	Duties collected from the buyer to be deposited with the Central Government.
28BA	Provisional attachment to protect revenue in certain cases.
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.
28EA	Customs Authority for Advance Rulings.
28F	Authority for advance rulings.
28G	[Omitted.].
28H	Application for advance ruling.
28I	Procedure on receipt of application.
28J	Applicability of advance ruling.
28K	Advance ruling to be void in certain circumstances.
28KA	Appeal.
28L	Powers of Authority.
28M	Procedure for Authority.
29	Arrival of vessels and aircrafts in India.
30	Delivery of arrival manifest or import manifest or import report.
30A	Passenger and crew arrival manifest and passenger name record information.
31	Imported goods not to be unloaded from vessel until entry inwards granted.
32	Imported goods not to be unloaded unless mentioned in arrival manifest or 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-outwards granted.
40	Export goods not to be loaded unless duly passed by proper officer.
41	Delivery of departure manifest or export manifest or export report.
41A	Passenger and crew departure manifest and passenger name record information.
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 transhipped 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.
51A	Payment of duty, interest, penalty, etc.
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 transited under section 53 or transhipped under section 54.
56	Transport of certain classes of goods subject to prescribed conditions.
57	Licensing of public warehouses.
58	Licensing of private warehouses.
58A	Licensing of special warehouses.
58B	Cancellation of licence.
59	Warehousing bond.
59A	[Omitted.].
60	Permission for removal of goods for deposit in warehouse.
61	Period for which goods may remain warehoused.
62	[Omitted.].
63	[Omitted.].
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 export.
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.
73A	Custody and removal of warehoused goods.
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.
76A	Omitted..
76B	Omitted..
76C	Omitted..
76D	Omitted..
76E	Omitted..
76F	Omitted..
76G	Omitted..
76H	Omitted..
76I	Omitted..
76J	Omitted..
76K	Omitted..
76L	Omitted..
76M	Omitted..
76N	Omitted..
77	Declaration by owner of baggage.
78	Determination of rate of duty and tariff valuation in respect of beggage.
79	Bona fide baggage exempted from duty.
79	Bona fide baggage exempted from duty.
80	Temporary detention of baggage.
81	Regulations in respect of baggage.
82	Omitted..
83	Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
84	Regulations regarding goods imported or to be exported by post or courier.
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.
99A	Audit.
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.
108A	Obligation to furnish information
108B	Penalty for failure to furnish information return.
109	Power to require production of order permitting clearance of goods imported by land.
109A	Power to undertake controlled delivery.
110	Seizure of goods, documents and things.
110A	Provisional release of goods, documents and things seized pending adjudication.
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.
114AA	Penalty for use of false and incorrect material.
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.
122A	Adjudication Procedure.
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	Definitions.
127B	Application for settlement of cases.
127C	Procedure on receipt of an application under section 127B
127D	Power of Settlement Commission to order provisional attachment to protect revenue
127E	Omitted..
127F	Power and procedure of Settlement Commission.
127G	Inspection, etc., of reports.
127H	Power of Settlement Commission to grant immunity from prosecution and penalty
127I	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.
127MA	Omitted..
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 Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders.
129DA	Powers of revision of Board or Collector of Customs in certain cases.
129DD	Revision by Central Government.
129E	Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
129EE	Interest on delayed refund of amount deposited under section 129E.
130	Appeal 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.
131BA	Appeal not to be filed in certain cases.
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.
142A	Liability under Act to be first charge.
143	Power to allow import or export on execution of bonds in certain cases.
143A	Omitted..
143AA	Power to simplify or provide different procedure, etc., to facilitate trade.
144	Power to take samples.
145	Owner, etc., to perform operations incidental to compliance with customs law.
146	Licence for Customs brokers.
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.
151B	Reciprocal arrangement for exchange of information facilitating trade.
152	Delegation of powers.
153	Modes for service of notice, order, etc.
154	Correction of clerical errors, etc.
154A	Rounding off of duty, etc.
154B	Publication of information respecting persons in certain cases.
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.
159A	Effect of amendments, etc., of rules, regulations, notifications or orders.
160	Repeal and savings.
161	Removal of difficulties.
99B	Verification of identity and compliance thereof
114AB	Penalty for obtaining instrument by fraud, etc.
28BB	28BB. Time limit for completion of certain actions.
114AC	Penalty for fraudulent utilisation of input tax credit for claiming refund.
154C	Common Customs Electronic Portal.
110AA	Action subsequent to inquiry, investigation or audit or any other specified purpose
135AA	Protection of data