| 1 |
Short title, extent and commencement. | Read |
| 2 |
Definitions. | Read |
| 3 |
Classes of officers of customs. | Read |
| 4 |
Appointment of officers of customs. | Read |
| 5 |
Powers of officers of customs. | Read |
| 6 |
Entrustment of functions of Board and customs officers on certain other officers. | Read |
| 7 |
Appointment of customs ports, airports, etc. | Read |
| 8 |
Power to approve landing places and specify limits of customs area. | Read |
| 9 |
[Omitted.]. | Read |
| 10 |
Appointment of boarding stations. | Read |
| 11 |
Power to prohibit importation or exportation of goods. | Read |
| 11A |
Definitions. | Read |
| 11B |
Power of Central Government to notify goods. | Read |
| 11C |
Persons possessing notified goods to intimate the place of storage, etc. | Read |
| 11D |
Precautions to be taken by persons acquiring notified goods. | Read |
| 11E |
Persons possessing notified goods to maintain accounts. | Read |
| 11F |
Sale, etc., of notified goods to be evidenced by vouchers. | Read |
| 11G |
Sections 11C, 11E and 11F not to apply to goods in personal use. | Read |
| 11H |
Definitions. | Read |
| 11I |
Power of Central Government to specify goods. | Read |
| 11J |
Persons possessing specified goods to intimate the place of storage, etc. | Read |
| 11K |
Transport of specified goods to be covered by vouchers. | Read |
| 11L |
Persons possessing specified goods to maintain accounts. | Read |
| 11M |
Steps to be taken by persons selling or transferring any specified goods. | Read |
| 11N |
Power to exempt. | Read |
| 12 |
Dutiable goods. | Read |
| 13 |
Duty on pilfered goods. | Read |
| 14 |
Valuation of goods. | Read |
| 15 |
Date for determination of rate of duty and tariff valuation of imported goods. | Read |
| 16 |
Date for determination of rate of duty and tariff valuation of export goods. | Read |
| 17 |
Assessment of duty. | Read |
| 18 |
Provisional assessment of duty. | Read |
| 19 |
Determination of duty where goods consist of articles liable to different rates of duty. | Read |
| 20 |
Re-importation of goods. | Read |
| 21 |
Goods derelict, wreck, etc. | Read |
| 22 |
Abatement of duty on damaged or deteriorated goods. | Read |
| 23 |
Remission of duty on lost, destroyed or abandoned goods. | Read |
| 24 |
Power to make rules for denaturing or mutilation of goods. | Read |
| 25 |
Power to grant exemption from duty. | Read |
| 25A |
Inward processing of goods. | Read |
| 25B |
Outward processing of goods. | Read |
| 26 |
Refund of export duty in certain cases. | Read |
| 26A |
Refund of import duty in certain cases. | Read |
| 27 |
Claim for refund of duty. | Read |
| 27A |
Interest on delayed refunds. | Read |
| 28 |
Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. | Read |
| 28A |
Power not to recover duties not levied or short-levied as a result of general practice. | Read |
| 28AA |
Interest on delayed payment of duty. | Read |
| 28AAA |
Recovery of duties in certain cases. | Read |
| 28B |
Duties collected from the buyer to be deposited with the Central Government. | Read |
| 28BA |
Provisional attachment to protect revenue in certain cases. | Read |
| 28BB |
28BB. Time limit for completion of certain actions. | Read |
| 28C |
Price of goods to indicate the amount of duty paid thereon. | Read |
| 28D |
Presumption that incidence of duty has been passed on to the buyer. | Read |
| 28E |
Definitions. | Read |
| 28EA |
Customs Authority for Advance Rulings. | Read |
| 28F |
Authority for advance rulings. | Read |
| 28G |
[Omitted.]. | Read |
| 28H |
Application for advance ruling. | Read |
| 28I |
Procedure on receipt of application. | Read |
| 28J |
Applicability of advance ruling. | Read |
| 28K |
Advance ruling to be void in certain circumstances. | Read |
| 28KA |
Appeal. | Read |
| 28L |
Powers of Authority. | Read |
| 28M |
Procedure for Authority. | Read |
| 29 |
Arrival of vessels and aircrafts in India. | Read |
| 30 |
Delivery of arrival manifest or import manifest or import report. | Read |
| 30A |
Passenger and crew arrival manifest and passenger name record information. | Read |
| 31 |
Imported goods not to be unloaded from vessel until entry inwards granted. | Read |
| 32 |
Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report. | Read |
| 33 |
Unloading and loading of goods at approved places only. | Read |
| 34 |
Goods not to be unloaded or loaded except under supervision of customs officer. | Read |
| 35 |
Restrictions on goods being water-borne. | Read |
| 36 |
Restrictions on unloading and loading of goods on holidays, etc. | Read |
| 37 |
Power to board conveyances. | Read |
| 38 |
Power to require production of documents and ask questions. | Read |
| 39 |
Export goods not to be loaded on vessel until entry-outwards granted. | Read |
| 40 |
Export goods not to be loaded unless duly passed by proper officer. | Read |
| 41 |
Delivery of departure manifest or export manifest or export report. | Read |
| 41A |
Passenger and crew departure manifest and passenger name record information. | Read |
| 42 |
No conveyance to leave without written order. | Read |
| 43 |
Exemption of certain classes of conveyances from certain provisions of this Chapter. | Read |
| 44 |
Chapter not to apply to baggage and postal articles. | Read |
| 45 |
Restrictions on custody and removal of imported goods. | Read |
| 46 |
Entry of goods on importation. | Read |
| 47 |
Clearance of goods for home consumption. | Read |
| 48 |
Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading. | Read |
| 49 |
Storage of imported goods in warehouse pending clearance. | Read |
| 50 |
Entry of goods for exportation. | Read |
| 51 |
Clearance of goods for exportation. | Read |
| 51A |
Payment of duty, interest, penalty, etc. | Read |
| 52 |
Chapter not to apply to baggage, postal articles and stores. | Read |
| 53 |
Transit of certain goods without payment of duty. | Read |
| 54 |
Transhipment of certain goods without payment of duty. | Read |
| 55 |
Liability of duty on goods transited under section 53 or transhipped under section 54. | Read |
| 56 |
Transport of certain classes of goods subject to prescribed conditions. | Read |
| 57 |
Licensing of public warehouses. | Read |
| 58 |
Licensing of private warehouses. | Read |
| 58A |
Licensing of special warehouses. | Read |
| 58B |
Cancellation of licence. | Read |
| 59 |
Warehousing bond. | Read |
| 59A |
[Omitted.]. | Read |
| 60 |
Permission for removal of goods for deposit in warehouse. | Read |
| 61 |
Period for which goods may remain warehoused. | Read |
| 62 |
[Omitted.]. | Read |
| 63 |
[Omitted.]. | Read |
| 64 |
Owner’s right to deal with warehoused goods. | Read |
| 65 |
Manufacture and other operations in relation to goods in a warehouse. | Read |
| 66 |
Power to exempt imported materials used in the manufacture of goods in warehouse. | Read |
| 67 |
Removal of goods from one warehouse to another. | Read |
| 68 |
Clearance of warehoused goods for home consumption. | Read |
| 69 |
Clearance of warehoused goods for export. | Read |
| 70 |
Allowance in case of volatile goods. | Read |
| 71 |
Goods not to be taken out of warehouse except as provided by this Act. | Read |
| 72 |
Goods improperly removed from warehouse, etc. | Read |
| 73 |
Cancellation and return of warehousing bond. | Read |
| 73A |
Custody and removal of warehoused goods. | Read |
| 74 |
Drawback allowable on re-export of duty-paid goods. | Read |
| 75 |
Drawback on imported materials used in the manufacture of goods which are exported. | Read |
| 75A |
Interest on drawback. | Read |
| 76 |
Prohibition and regulation of drawback in certain cases. | Read |
| 76A |
Omitted.. | Read |
| 76B |
Omitted.. | Read |
| 76C |
Omitted.. | Read |
| 76D |
Omitted.. | Read |
| 76E |
Omitted.. | Read |
| 76F |
Omitted.. | Read |
| 76G |
Omitted.. | Read |
| 76H |
Omitted.. | Read |
| 76I |
Omitted.. | Read |
| 76J |
Omitted.. | Read |
| 76K |
Omitted.. | Read |
| 76L |
Omitted.. | Read |
| 76M |
Omitted.. | Read |
| 76N |
Omitted.. | Read |
| 77 |
Declaration by owner of baggage. | Read |
| 78 |
Determination of rate of duty and tariff valuation in respect of beggage. | Read |
| 79 |
Bona fide baggage exempted from duty. | Read |
| 79 |
Bona fide baggage exempted from duty. | Read |
| 80 |
Temporary detention of baggage. | Read |
| 81 |
Regulations in respect of baggage. | Read |
| 82 |
Omitted.. | Read |
| 83 |
Rate of duty and tariff valuation in respect of goods imported or exported by post or courier. | Read |
| 84 |
Regulations regarding goods imported or to be exported by post or courier. | Read |
| 85 |
Stores may be allowed to be warehoused without assessment to duty | Read |
| 86 |
Transit and transhipment of stores. | Read |
| 87 |
Imported stores may be consumed on board a foreign-going vessel or aircraft. | Read |
| 88 |
Application of section 69 and Chapter X to stores. | Read |
| 89 |
Stores to be free of export duty | Read |
| 90 |
Concessions in respect of imported stores for the Navy | Read |
| 91 |
Chapter not to apply to baggage and stores. | Read |
| 92 |
Entry of coastal goods. | Read |
| 93 |
Coastal goods not to be loaded until bill relating thereto is passed, etc. | Read |
| 94 |
Clearance of coastal goods at destination. | Read |
| 95 |
Master of a coasting vessel to carry an advice book. | Read |
| 96 |
Loading and unloading of coastal goods at customs port or coastal port only. | Read |
| 97 |
No coasting vessel to leave without written order. | Read |
| 98 |
Application of certain provisions of this Act to coastal goods, etc. | Read |
| 98A |
Power to relax. | Read |
| 99 |
Power to make rules in respect of coastal goods and coasting vessels. | Read |
| 99A |
Audit. | Read |
| 99B |
Verification of identity and compliance thereof | Read |
| 100 |
Power to search suspected persons entering or leaving India, etc. | Read |
| 101 |
Power to search suspected persons in certain other cases. | Read |
| 102 |
Persons to be searched may require to be taken before gazetted officer of customs or magistrate. | Read |
| 103 |
Power to screen or X-ray bodies of suspected persons for detecting secreted goods. | Read |
| 104 |
Power to arrest. | Read |
| 105 |
Power to search premises. | Read |
| 106 |
Power to stop and search conveyances. | Read |
| 106A |
Power to inspect. | Read |
| 107 |
Power to examine persons. | Read |
| 108 |
Power to summon persons to give evidence and produce documents. | Read |
| 108A |
Obligation to furnish information | Read |
| 108B |
Penalty for failure to furnish information return. | Read |
| 109 |
Power to require production of order permitting clearance of goods imported by land. | Read |
| 109A |
Power to undertake controlled delivery. | Read |
| 110 |
Seizure of goods, documents and things. | Read |
| 110A |
Provisional release of goods, documents and things seized pending adjudication. | Read |
| 110AA |
Action subsequent to inquiry, investigation or audit or any other specified purpose | Read |
| 111 |
Confiscation of improperly imported goods, etc. | Read |
| 112 |
Penalty for improper importation of goods, etc. | Read |
| 113 |
Confiscation of goods attempted to be improperly exported, etc. | Read |
| 114 |
Penalty for attempt to export goods improperly, etc. | Read |
| 114A |
Penalty for short-levy or non-levy of duty in certain cases. | Read |
| 114AA |
Penalty for use of false and incorrect material. | Read |
| 114AB |
Penalty for obtaining instrument by fraud, etc. | Read |
| 114AC |
Penalty for fraudulent utilisation of input tax credit for claiming refund. | Read |
| 115 |
Confiscation of conveyances. | Read |
| 116 |
Penalty for not accounting for goods. | Read |
| 117 |
Penalties for contravention, etc., not expressly mentioned. | Read |
| 118 |
Confiscation of packages and their contents. | Read |
| 119 |
Confiscation of goods used for concealing smuggled goods | Read |
| 120 |
Confiscation of smuggled goods notwithstanding any change in form, etc. | Read |
| 121 |
Confiscation of sale-proceeds of smuggled goods. | Read |
| 122 |
Adjudication of confiscations and penalties. | Read |
| 122A |
Adjudication Procedure. | Read |
| 123 |
Burden of proof in certain cases. | Read |
| 124 |
Issue of show cause notice before confiscation of goods, etc. | Read |
| 125 |
Option to pay fine in lieu of confiscation. | Read |
| 126 |
On confiscation, property to vest in Central Government. | Read |
| 127 |
Award of confiscation or penalty by customs officers not to interfere with other punishments. | Read |
| 127A |
Definitions. | Read |
| 127B |
Application for settlement of cases. | Read |
| 127C |
Procedure on receipt of an application under section 127B | Read |
| 127D |
Power of Settlement Commission to order provisional attachment to protect revenue | Read |
| 127E |
Omitted.. | Read |
| 127F |
Power and procedure of Settlement Commission. | Read |
| 127G |
Inspection, etc., of reports. | Read |
| 127H |
Power of Settlement Commission to grant immunity from prosecution and penalty | Read |
| 127I |
Power of Settlement Commission to send a case back to the proper officer. | Read |
| 127J |
Order of Settlement to be conclusive. | Read |
| 127K |
Recovery of sums due under order of settlement. | Read |
| 127L |
Bar on subsequent application for settlement in certain cases. | Read |
| 127M |
Proceedings before Settlement Commission to be judicial proceedings. | Read |
| 127MA |
Omitted.. | Read |
| 127N |
Applications of certain provisions of Central Excise Act. | Read |
| 128 |
Appeals to Commissioner (Appeals). | Read |
| 128A |
Procedure in appeal. | Read |
| 129 |
Appellate Tribunal. | Read |
| 129A |
Appeals to the Appellate Tribunal. | Read |
| 129B |
Orders of Appellate Tribunal. | Read |
| 129C |
Procedure of Appellate Tribunal. | Read |
| 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. | Read |
| 129DA |
Powers of revision of Board or Collector of Customs in certain cases. | Read |
| 129DD |
Revision by Central Government. | Read |
| 129E |
Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. | Read |
| 129EE |
Interest on delayed refund of amount deposited under section 129E. | Read |
| 130 |
Appeal to High Court. | Read |
| 130A |
Application to High Court. | Read |
| 130B |
Power of High Court or Supreme Court to require statement to be amended. | Read |
| 130C |
Case before High Court to be heard by not less than two judges. | Read |
| 130D |
Decision of High Court or Supreme Court on the case stated. | Read |
| 130E |
Appeal to Supreme Court. | Read |
| 130F |
Hearing before Supreme Court. | Read |
| 131 |
Sums due to be paid notwithstanding reference, etc. | Read |
| 131A |
Exclusion of time taken for copy. | Read |
| 131B |
Transfer of certain pending proceedings and transitional provisions. | Read |
| 131BA |
Appeal not to be filed in certain cases. | Read |
| 131C |
Definitions. | Read |
| 132 |
False declaration, false documents, etc. | Read |
| 133 |
Obstruction of officer of customs. | Read |
| 134 |
Refusal to be X-rayed. | Read |
| 135 |
Evasion of duty or prohibitions. | Read |
| 135A |
Preparation. | Read |
| 135AA |
Protection of data | Read |
| 135B |
Power of court to publish name, place of business, etc., of persons convicted under the Act. | Read |
| 136 |
Offences by officers of customs. | Read |
| 137 |
Cognizance of offences. | Read |
| 138 |
Offences to be tried summarily | Read |
| 138A |
Presumption of culpable mental state | Read |
| 138B |
Relevancy of statements under certain circumstances. | Read |
| 138C |
Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence. | Read |
| 139 |
Presumption as to documents in certain cases. | Read |
| 140 |
Offences by companies. | Read |
| 140A |
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. | Read |
| 141 |
Conveyances and goods in a customs area subject to control of officers of customs. | Read |
| 142 |
Recovery of sums due to Government. | Read |
| 142A |
Liability under Act to be first charge. | Read |
| 143 |
Power to allow import or export on execution of bonds in certain cases. | Read |
| 143A |
Omitted.. | Read |
| 143AA |
Power to simplify or provide different procedure, etc., to facilitate trade. | Read |
| 144 |
Power to take samples. | Read |
| 145 |
Owner, etc., to perform operations incidental to compliance with customs law. | Read |
| 146 |
Licence for Customs brokers. | Read |
| 146A |
Appearance by authorised representative. | Read |
| 147 |
Liability of principal and agent. | Read |
| 148 |
Liability of agent appointed by the person in charge of a conveyance. | Read |
| 149 |
Amendment of documents. | Read |
| 150 |
Procedure for sale of goods and application of sale proceeds. | Read |
| 151 |
Certain officers required to assist officers of customs. | Read |
| 151A |
Instructions to officers of customs. | Read |
| 151B |
Reciprocal arrangement for exchange of information facilitating trade. | Read |
| 152 |
Delegation of powers. | Read |
| 153 |
Modes for service of notice, order, etc. | Read |
| 154 |
Correction of clerical errors, etc. | Read |
| 154A |
Rounding off of duty, etc. | Read |
| 154B |
Publication of information respecting persons in certain cases. | Read |
| 154C |
Common Customs Electronic Portal. | Read |
| 155 |
Protection of action taken under the Act. | Read |
| 156 |
General power to make rules. | Read |
| 157 |
General power to make regulations. | Read |
| 158 |
Provisions with respect to rules and regulations. | Read |
| 159 |
Rules, certain notifications and orders to be laid before Parliament. | Read |
| 159A |
Effect of amendments, etc., of rules, regulations, notifications or orders. | Read |
| 160 |
Repeal and savings. | Read |
| 161 |
Removal of difficulties. | Read |
