The Customs Act

An Act to consolidate and amend the law relating to Customs.

1962

List of Chapters & Sections

PRELIMINARY OFFICERS OF CUSTOMS APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC. PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND ADVANCE RULINGS PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS Clearance of imported goods Clearance of export goods PAYMENTS THROUGH ELECTRONIC CASH LEDGER GOODS IN TRANSIT WAREHOUSING DRAWBACK Baggage Goods imported or exported by post Stores PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS AUDIT SEARCHES, SEIZURE AND ARREST CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES SETTLEMENT OF CASES APPEALS OFFENCES AND PROSECUTIONS MISCELLANEOUS

OFFICERS OF CUSTOMS

Classes of officers of customs

Appointment of officers of customs

Powers of officers of customs

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

APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.

Appointment of customs ports, airports, etc

Power to approve landing places and specify limits of customs area

Appointment of boarding stations

PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS

Power to prohibit importation or exportation of goods

DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF

Power of Central Government to notify goods

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

Precautions to be taken by persons acquiring notified goods

Persons possessing notified goods to maintain accounts

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

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

PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS

Power of Central Government to specify goods

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

Transport of specified goods to be covered by vouchers

Persons possessing specified goods to maintain accounts

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

POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB

Power to exempt

LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES

Duty on pilfered goods

Valuation of goods

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

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

Assessment of duty

Provisional assessment of duty

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

Re-importation of goods

Goods derelict, wreck, etc

Abatement of duty on damaged or deteriorated goods

Remission of duty on lost, destroyed or abandoned goods

Power to make rules for denaturing or mutilation of goods

Power to grant exemption from duty

Inward processing of goods

Outward processing of goods

Refund of export duty in certain cases

Refund of import duty in certain cases

Claim for refund of duty

Interest on delayed refunds

Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded

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

Interest on delayed payment of duty

Recovery of duties in certain cases

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

Provisional attachment to protect revenue in certain cases

INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND

Price of goods to indicate the amount of duty paid thereon

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

ADVANCE RULINGS

Customs Authority for Advance Rulings

Authority for advance rulings

Application for advance ruling

Procedure on receipt of application

Applicability of advance ruling

Advance ruling to be void in certain circumstances

Powers of Authority or Appellate Authority

Procedure for Authority and Appellate Authority

PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS

Arrival of vessels and aircrafts in India

Delivery of arrival manifest or import manifest or import report

Passenger and crew arrival manifest and passenger name record information

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

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

Unloading and loading of goods at approved places only

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

Restrictions on goods being water-borne

Restrictions on unloading and loading of goods on holidays, etc

Power to board conveyances

Power to require production of documents and ask questions

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

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

Delivery of departure manifest or export manifest or export report

Passenger and crew departure manifest and passenger name record information

No conveyance to leave without written order

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

CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS

Chapter not to apply to baggage and postal articles

Clearance of imported goods

Restrictions on custody and removal of imported goods

Entry of goods on importation

Clearance of goods for home consumption

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

Storage of imported goods in warehouse pending clearance

Clearance of export goods

Entry of goods for exportation

Clearance of goods for exportation

PAYMENTS THROUGH ELECTRONIC CASH LEDGER

Payment of duty, interest, penalty, etc

GOODS IN TRANSIT

Chapter not to apply to baggage, postal articles and stores

Transit of certain goods without payment of duty

Transhipment of certain goods without payment of duty

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

Transport of certain classes of goods subject to prescribed conditions

WAREHOUSING

Licensing of public warehouses

Licensing of private warehouses

Licensing of special warehouses

Cancellation of licence

Warehousing bond

Permission for removal of goods for deposit in warehouse

Period for which goods may remain warehoused

Owner’s right to deal with warehoused goods

Manufacture and other operations in relation to goods in a warehouse

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

Removal of goods from one warehouse to another

Clearance of warehoused goods for home consumption

Clearance of warehoused goods for export

Allowance in case of volatile goods

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

Goods improperly removed from warehouse, etc

Cancellation and return of warehousing bond

Custody and removal of warehoused goods

DRAWBACK

Drawback allowable on re-export of duty-paid goods

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

Interest on drawback

Prohibition and regulation of drawback in certain cases

Baggage

Declaration by owner of baggage

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

Bona fide baggage exempted from duty

Temporary detention of baggage

Regulations in respect of baggage

Goods imported or exported by post

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

Regulations regarding goods imported or to be exported by post or courier

Stores

Stores may be allowed to be warehoused without assessment to dut

Transit and transhipment of stores

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

Application of section 69 and Chapter X to stores

Stores to be free of export dut

Concessions in respect of imported stores for the Nav

PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS

Chapter not to apply to baggage and stores

Entry of coastal goods

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

Clearance of coastal goods at destination

Master of a coasting vessel to carry an advice book

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

No coasting vessel to leave without written order

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

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

AUDIT

SEARCHES, SEIZURE AND ARREST

Power to search suspected persons entering or leaving India, etc

Power to search suspected persons in certain other cases

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

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

Power to arrest

Power to search premises

Power to stop and search conveyances

Power to inspect

Power to examine persons

Power to summon persons to give evidence and produce documents

Obligation to furnish informatio

Penalty for failure to furnish information return

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

Power to undertake controlled delivery

Seizure of goods, documents and things

Provisional release of goods, documents and things seized pending adjudication

CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

Confiscation of improperly imported goods, etc

Penalty for improper importation of goods, etc

Confiscation of goods attempted to be improperly exported, etc

Penalty for attempt to export goods improperly, etc

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

Penalty for use of false and incorrect material

Confiscation of conveyances

Penalty for not accounting for goods

Penalties for contravention, etc., not expressly mentioned

Confiscation of packages and their contents

Confiscation of goods used for concealing smuggled good

Confiscation of smuggled goods notwithstanding any change in form, etc

Confiscation of sale-proceeds of smuggled goods

Adjudication of confiscations and penalties

Adjudication Procedure

Burden of proof in certain cases

Issue of show cause notice before confiscation of goods, etc

Option to pay fine in lieu of confiscation

On confiscation, property to vest in Central Government

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

SETTLEMENT OF CASES

Application for settlement of cases

Procedure on receipt of an application under section 127

Power of Settlement Commission to order provisional attachment to protect revenu

Power and procedure of Settlement Commission

Inspection, etc., of reports

Power of Settlement Commission to grant immunity from prosecution and penalt

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

Order of Settlement to be conclusive

Recovery of sums due under order of settlement

Bar on subsequent application for settlement in certain cases

Proceedings before Settlement Commission to be judicial proceedings

Applications of certain provisions of Central Excise Act

APPEALS

Appeals to Commissioner (Appeals)

Procedure in appeal

Appellate Tribunal

Appeals to the Appellate Tribunal

Orders of Appellate Tribunal

Procedure of Appellate Tribunal

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

Powers of revision of Board or Collector of Customs in certain cases

Revision by Central Government

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

Interest on delayed refund of amount deposited under section 129E

Appeal to High Court

Application to High Court

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

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

Decision of High Court or Supreme Court on the case stated

Appeal to Supreme Court

Hearing before Supreme Court

Sums due to be paid notwithstanding reference, etc

Exclusion of time taken for copy

Transfer of certain pending proceedings and transitional provisions

Appeal not to be filed in certain cases

OFFENCES AND PROSECUTIONS

False declaration, false documents, etc

Obstruction of officer of customs

Refusal to be X-rayed

Evasion of duty or prohibitions

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

Offences by officers of customs

Cognizance of offences

Offences to be tried summaril

Presumption of culpable mental stat

Relevancy of statements under certain circumstances

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

Presumption as to documents in certain cases

Offences by companies

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

MISCELLANEOUS

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

Recovery of sums due to Government

Liability under Act to be first charge

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

Power to simplify or provide different procedure, etc., to facilitate trade

Power to take samples

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

Licence for Customs brokers

Appearance by authorised representative

Liability of principal and agent

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

Amendment of documents

Procedure for sale of goods and application of sale proceeds

Certain officers required to assist officers of customs

Instructions to officers of customs

Reciprocal arrangement for exchange of information facilitating trade

Delegation of powers

Modes for service of notice, order, etc

Correction of clerical errors, etc

Rounding off of duty, etc

Publication of information respecting persons in certain cases

Protection of action taken under the Act

General power to make rules

General power to make regulations

Provisions with respect to rules and regulations

Rules, certain notifications and orders to be laid before Parliament

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

Repeal and savings

Removal of difficulties