Act Text
Preamble1 - Customs Act, 1962
Section1 - SHORT TITLE, EXTENT AND COMMENCEMENT
Section2 - DEFINITIONS In this Act, unless the context otherwise requires- 3[
Section3 - CLASSES OF OFFICERS OF CUSTOMS There shall be the following classes of officers of customs, namely
Chapter1 - APPOINTMENT OF OFFICERS OF CUSTOMS
Chapter2 - POWERS OF OFFICERS OF CUSTOMS
Section6 - ENTRUSTMENT OF FUNCTIONS OF BOARD AND CUSTOMS OFFICERS ON CERTAIN OTHER OFFICERS The Central Government may, by
Chapter3 - : APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, WAREHOUSING STATIONS, ETC.
Section7 - APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC. The Central Government may, by notification in the Official Gazette,
Section8 - POWER TO APPROVE LANDING PLACES AND SPECIFY LIMITS OF CUSTOMS AREA The 5[Commissioner of Customs] may
Section9 - POWER TO DECLARE PLACES TO BE WAREHOUSING STATIONS The Board may, by notification in the Official Gazette, declare
Section10 - APPOINTMENT OF BOARDING STATIONS The 5[Commissioner of Customs] may, by notification in the Official Gazette, appoint,
Chapter4 - : PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS
Section11 - POWER TO PROHIBIT IMPORTATION OR EXPORTATION OF GOODS
Section11A - DEFINITIONS In this Chapter, unless the context otherwise requires,
Section11B - POWER OF CENTRAL GOVERNMENT TO NOTIFY GOODS If, having regard to the magnitude of the illegal import of goods of any
Section11C - PERSONS POSSESSING NOTIFIED GOODS TO INTIMATE THE PLACE OF STORAGE, ETC
Section11D - PRECAUTIONS TO BE TAKEN BY PERSONS ACQUIRING NOTIFIED GOODS No person shall acquire
Section11E - PERSONS POSSESSING NOTIFIED GOODS TO MAINTAIN ACCOUNTS
Section11F - SALE, ETC, OF NOTIFIED GOODS TO BE EVIDENCED BY VOUCHERS On and from the notified date, no person shall sell or
Section11G - SECTIONS 11C, 11E, AND 11F NOT TO APPLY TO GOODS IN PERSONAL USE
Section11H - DEFINITIONS In this Chapter, unless the context otherwise requires,
Section11I - POWER OF CENTRAL GOVERNMENT TO SPECIFY GOODS If, having regard to the magnitude of the illegal export of goods of any
Section11J - PERSONS POSSESSING SPECIFIED GOODS TO INTIMATE THE PLACE OF STORAGE, ETC
Section11K - TRANSPORT OF SPECIFIED GOODS TO BE COVERED BY VOUCHERS
Section11L - PERSONS POSSESSING SPECIFIED GOODS TO MAINTAIN ACCOUNTS
Section11M - STEPS TO BE TAKEN BY PERSONS SELLING OR TRANSFERRING ANY SPECIFIED GOODS Except where he receives payment by cheque
Section13 - DUTY ON PILFERED GOODS If any imported goods are pilfered after the unloading thereof and before the proper officer has
Section14 - VALUATION OF GOODS FOR PURPOSES OF ASSESSMENT
Section15 - DATE FOR DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION OF IMPORTED GOODS
Section16 - DATE FOR DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION OF EXPORT GOODS 19[
Chapter5 - PROVISIONAL ASSESSMENT OF DUTY
Section19 - DETERMINATION OF DUTY WHERE GOODS CONSIST OF ARTICLES LIABLE TO DIFFERENT RATES OF DUTY Except as otherwise provided in
Section20 - RE-IMPORTATION OF GOODS PRODUCED OR MANUFACTURED IN INDIA
Section21 - GOODS DERELICT, WRECK, ETC. All goods, derelict, jetsam, flotsam, and wreck brought or coming into India shall be dealt
Section22 - ABATEMENT OF DUTY ON DAMAGED OR DETERIORATED GOODS
Section23 - REMISSION OF DUTY ON LOST, DESTROYED OR ABANDONED GOODS
Section24 - POWER TO MAKE RULES FOR DENATURING OR MUTILATION OF GOODS The Central Government may make rules for permitting at the
Chapter6 - POWER TO GRANT EXEMPTION FROM DUTY
Section26 - REFUND OF EXPORT DUTY IN CERTAIN CASES Where on the exportation of any goods any duty has been paid, such duty shall be
Chapter7 - CLAIM FOR REFUND OF DUTY
Section27A - INTEREST ON DELAYED REFUNDS If any duty ordered to be refunded under sub-section
Section28 - NOTICE FOR PAYMENT OF DUTIES, INTEREST, ETC
Section28B - DUTIES COLLECTED FROM THE BUYER TO BE DEPOSITED WITH THE CENTRAL GOVERNMENT
Section28C - PRICE OF GOODS TO INDICATE THE AMOUNT OF DUTY PAID THEREON Notwithstanding anything contained in this Act or any other
Section28D - PRESUMPTION THAT INCIDENCE OF DUTY HAS BEEN PASSED ON TO THE BUYER Every person who has paid the duty on any goods
Section28E - DEFINITIONS In this Chapter, unless the context otherwise requires,
Chapter8 - AUTHORITY FOR ADVANCE RULINGS
Section28G - VACANCIES, ETC. NOT TO INVALIDATE PROCEEDINGS No proceeding before, or pronouncement of advance ruling by, the
Chapter9 - APPLICATION FOR ADVANCE RULING
Chapter10 - PROCEDURE ON RECEIPT OF APPLICATION
Chapter11 - APPLICABILITY OF ADVANCE RULING
Section28K - ADVANCE RULING TO BE VOID IN CERTAIN CIRCUMSTANCES
Chapter12 - POWERS OF AUTHORITY
Section28M - PROCEDURE OF AUTHORITY The authority shall, subject to the provisions of this Chapter, have power to regulate its own
Section29 - ARRIVAL OF VESSELS AND AIRCRAFT IN INDIA
Section30 - DELIVERY OF IMPORT MANIFEST OR IMPORT REPORT 25[
Section31 - IMPORTED GOODS NOT TO BE UNLOADED FROM VESSEL UNTIL ENTRY INWARDS GRANTED
Section32 - IMPORTED GOODS NOT TO BE UNLOADED UNLESS MENTIONED IN IMPORT MANIFEST OR IMPORT REPORT No imported goods required to be
Section33 - UNLOADING AND LOADING OF GOODS AT APPROVED PLACES ONLY Except with the permission of the proper officer, no imported
Section34 - GOODS NOT TO BE UNLOADED OR LOADED EXCEPT UNDER SUPERVISION OF CUSTOMS OFFICER Imported goods shall not be unloaded
Section35 - RESTRICTIONS ON GOODS BEING WATER-BORNE No imported goods shall be water-borne for being landed from any vessel and no
Section36 - RESTRICTIONS ON UNLOADING AND LOADING OF GOODS ON HOLIDAYS, ETC. No imported goods shall be unloaded from, and no
Section37 - POWER TO BOARD CONVEYANCES The proper officer may, at any time, board any conveyance carrying imported goods or export
Section38 - POWER TO REQUIRE PRODUCTION OF DOCUMENTS AND ASK QUESTIONS For the purposes of carrying out the provisions of this Act,
Section39 - EXPORT GOODS NOT TO BE LOADED ON VESSEL UNTIL ENTRY-OUTWARDS GRANTED The master of a vessel shall not permit the
Section40 - EXPORT GOODS NOT BE LOADED UNLESS DULY PASSED BY PROPER OFFICER The person-in-charge of a conveyance shall not permit
Section41 - DELIVERY OF EXPORT MANIFESTS OR EXPORT REPORT
Section42 - NO CONVEYANCE TO LEAVE WITHOUT WRITTEN ORDER
Section43 - EXEMPTION OF CERTAIN CLASSES OF CONVEYANCES FROM CERTAIN PROVISIONS OF THIS CHAPTER
Section44 - CHAPTER NOT TO APPLY TO BAGGAGE AND POSTAL ARTICLES The provisions of this Chapter shall not apply to
Section45 - RESTRICTIONS ON CUSTODY AND REMOVAL OF IMPORTED GOODS
Chapter13 - ENTRY OF GOODS ON IMPORTATION
Section47 - CLEARANCE OF GOODS FOR HOME CONSUMPTION 36[
Section48 - PROCEDURE IN CASE OF GOODS NOT CLEARED, WAREHOUSED OR TRANSHIPPED WITHIN 40 [THIRTY DAYS] AFTER UNLOADING If any goods
Section49 - STORAGE OF IMPORTED GOODS IN WAREHOUSE PENDING CLEARANCE Where in the case of any imported goods, whether dutiable or
Chapter14 - ENTRY OF GOODS FOR EXPORTATION
Section51 - CLEARANCE OF GOODS FOR EXPORTATION Where the proper officer is satisfied that any goods entered for export are not
Section52 - CHAPTER NOT TO APPLY TO BAGGAGE, POSTAL ARTICLES AND STORES The provisions of this Chapter shall not apply to
Section53 - TRANSIT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY Subject to the provisions of section 11, any goods imported in a
Section54 - TRANSHIPMENT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY
Section55 - LIABILITY OF DUTY ON GOODS TRANSITED UNDER SECTION S3 OR TRANSHIPPED UNDER SECTION 54 Where any goods are allowed to be
Section56 - TRANSPORT OF CERTAIN CLASSES OF GOODS SUBJECT TO PRESCRIBED CONDITIONS Imported goods may be transported without
Section57 - APPOINTING OF PUBLIC WAREHOUSES At any warehousing station, the 23[Assistant Commissioner of Customs or Deputy
Chapter15 - LICENSING OF PRIVATE WAREHOUSES
Section59 - WAREHOUSING BOND 43[
Section60 - PERMISSION FOR DEPOSIT OF GOODS IN A WAREHOUSE When the provisions of 28[section 59 46[* * *]] have been complied with
Section61 - PERIOD FOR WHICH GOODS MAY REMAIN WAREHOUSED
Chapter16 - CONTROL OVER WAREHOUSED GOODS
Section64 - OWNER'S RIGHT TO DEAL WITH WAREHOUSED GOODS With the sanction of the proper officer and on payment of the prescribed
Section65 - MANUFACTURE AND OTHER OPERATIONS IN RELATION TO GOODS IN A WAREHOUSE
Section66 - POWER TO EXEMPT IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS IN WAREHOUSE If any imported materials are used in
Section67 - REMOVAL OF GOODS FROM ONE WAREHOUSE TO ANOTHER The owner of any warehoused goods may, with the permission of the proper
Section68 - CLEARANCE OF WAREHOUSED GOODS FOR HOME CONSUMPTION The importer of any warehoused goods may clear them for home
Chapter17 - CLEARANCE OF WAREHOUSED GOODS FOR EXPORTATION
Chapter18 - ALLOWANCE IN CASE OF VOLATILE GOODS
Section71 - GOODS NOT TO BE TAKEN OUT OF WAREHOUSE EXCEPT AS PROVIDED BY THIS ACT No warehoused goods shall be taken out of a
Section72 - GOODS IMPROPERLY REMOVED FROM WAREHOUSE, ETC
Section73 - CANCELLATION AND RETURN OF WAREHOUSING BOND When the whole of the goods covered by any bond executed under 28[section
Section74 - DRAWBACK ALLOWABLE ON RE-EXPORT OF DUTY-PAID GOODS
Section75 - DRAWBACK ON IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS WHICH ARE EXPORTED
Section76 - PROHIBITION AND REGULATION OF DRAWBACK IN CERTAIN CASES
Section77 - DECLARATION BY OWNER OF BAGGAGE The owner of any baggage shall, for the purpose of clearing it, make a declaration of
Section78 - DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION IN RESPECT OF BAGGAGE The rate of duty and tariff valuation, if any,
Chapter19 - BONA FIDE BAGGAGE EXEMPTED FROM DUTY
Section80 - TEMPORARY DETENTION OF BAGGAGE Where the baggage. of a passenger contains any article which is dutiable or the import
RegulationI - RESPECT OF BAGGAGE The Board may make regulations,
Section82 - LABEL OR DECLARATION ACCOMPANYING GOODS TO BE TREATED AS ENTRY In the case of goods imported or exported by post, any
Section83 - RATE OF DUTY AND TARIFF VALUATION IN RESPECT OF GOODS IMPORTED OR EXPORTED BY POST
Section84 - REGULATIONS REGARDING GOODS IMPORTED OR TO BE EXPORTED BY POST The Board may make regulations providing for
Section85 - STORES MAY BE ALLOWED TO BE WAREHOUSED WITHOUT ASSESSMENT TO DUTY Where any imported goods are entered for warehousing
Chapter20 - TRANSIT AND TRANSHIPMENT OF STORES
Section87 - IMPORTED STORES MAY BE CONSUMED ON BOARD A FOREIGN-GOING VESSEL OR AIRCRAFT Any imported stores on board a vessel or
Section88 - APPLICATION OF SECTION 69 AND CHAPTER X TO STORES The provisions of section 69 and Chapter X shall apply to stores
Section89 - STORES TO BE FREE OF EXPORT DUTY Goods produced or manufactured in India and required as stores on any foreign- going
Section90 - CONCESSIONS IN RESPECT OF IMPORTED STORES FOR THE NAVY
Section91 - CHAPTER NOT TO APPLY TO BAGGAGE AND STORES The provisions of this Chapter shall not apply to baggage and stores
Chapter21 - ENTRY OF COASTAL GOODS
Section93 - COASTAL GOODS NOT TO BE LOADED UNTIL BILL RELATING THERETO IS PASSED, ETC. The master of a vessel shall not permit the
Chapter22 - CLEARANCE OF COASTAL GOODS AT DESTINATION
Section95 - MASTER OF A COASTING VESSEL TO CARRY AN ADVICE BOOK
Section96 - LOADING AND UNLOADING OF COASTAL GOODS AT CUSTOMS PORT OR COASTAL PORT ONLY No coastal goods shall be loaded on, or
Section97 - NO COASTING VESSEL TO LEAVE WITHOUT WRITTEN ORDER
Section98 - APPLICATION OF CERTAIN PROVISIONS OF THIS ACT TO COASTAL GOODS, ETC
Section99 - POWER TO MAKES RULES IN RESPECT OF COASTAL GOODS AND COASTING VESSELS The Central Government may make rules for
Section100 - POWER TO SEARCH SUSPECTED PERSONS ENTERING OR LEAVING INDIA, ETC
Section101 - POWER TO SEARCH SUSPECTED PERSONS IN CERTAIN OTHER CASES
Section102 - PERSONS TO BE SEARCHED MAY REQUIRE TO BE TAKEN BEFORE GAZETTED OFFICER OF CUSTOMS OR MAGISTRATE
Section103 - POWER TO SCREEN OR X-RAY BODIES OF SUSPECTED PERSONS FOR DETECTING SECRETED GOODS
Chapter23 - POWER TO ARREST
Chapter24 - POWER TO SEARCH PREMISES
Chapter25 - POWER TO STOP AND SEARCH CONVEYANCES
Section106A - POWER TO INSPECT Any proper officer authorised in this behalf by the 111[Commissioner of Customs], may, for the purpose
Section107 - POWER TO EXAMINE PERSONS Any officer of customs empowered in this behalf by general or special order of the
Section108 - POWER TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS
Section109 - POWER TO REQUIRE PRODUCTION OF ORDER PERMITTING CLEARANCE OF GOODS IMPORTED BY LAND Any officer of customs appointed
Section110 - SEIZURE OF GOODS, DOCUMENTS AND THINGS
Section111 - CONFISCATION OF IMPROPERLY IMPORTED GOODS, ETC. The following goods brought from a place outside India shall be liable
Section112 - PENALTY FOR IMPROPER IMPORTATION OF GOODS, ETC. Any person,
Section113 - CONFISCATION OF GOODS ATTEMPTED TO BE IMPROPERLY EXPORTED, ETC. The following export goods shall be liable to
Section114 - PENALTY FOR ATTEMPT TO EXPORT GOODS IMPROPERLY, ETC. Any person who, in relation to any goods, does or omits to do any
Chapter26 - CONFISCATION OF CONVEYANCES
Section116 - PENALTY FOR NOT ACCOUNTING FOR GOODS If any goods loaded in a conveyance for importation into India, or any goods
Section117 - PENALTIES FOR CONTRAVENTION, ETC., NOT EXPRESSLY MENTIONED Any person who contravenes any provision of this Act or
Chapter27 - CONFISCATION OF PACKAGES AND THEIR CONTENTS
Section119 - CONFISCATION OF GOODS USED FOR CONCEALING SMUGGLED GOODS Any goods used for concealing smuggled goods shall also be
Section120 - CONFISCATION OF SMUGGLED GOODS NOTWITHSTANDING ANY CHANGE IN FORM, ETC
Section121 - CONFISCATION OF SALE-PROCEEDS OF SMUGGLED GOODS Where any smuggled goods are sold by a person having knowledge or
Section122 - ADJUDICATION OF CONFISCATIONS AND PENALTIES In every case under this Chapter in which anything is liable to
Section123 - BURDEN OF PROOF IN CERTAIN CASES 115[
Section124 - ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC. No order confiscating any goods or imposing any penalty
Section125 - OPTION TO PAY FINE IN LIEU OF CONFISCATION
Section126 - ON CONFISCATION, PROPERTY TO VEST IN CENTRAL GOVERNMENT
Section127 - AWARD OF CONFISCATION OR PENALTY BY CUSTOMS OFFICERS NOT TO INTERFERE WITH OTHER PUNISHMENTS The award of any
Section127A - DEFINITIONS In this Chapter, unless the context otherwise requires
Chapter28 - APPLICATION FOR SETTLEMENT OF CASES
Section127C - PROCEDURE ON RECEIPT OF APPLICATION UNDER SECTION 127B
Section127D - POWER OF SETTLEMENT COMMISSION TO ORDER PROVISIONAL ATTACHMENT TO PROTECT REVENUE
Section127E - POWER OF SETTLEMENT COMMISSION TO REOPEN COMPLETED PROCEEDINGS If the Settlement Commission is of the opinion
Chapter29 - POWER AND PROCEDURE OF SETTLEMENT COMMISSION
Section127H - POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM PROSECUTION AND PENALTY
Section127J - ORDER OF SETTLEMENT TO BE CONCLUSIVE Every order of settlement passed under sub-section
Section127K - RECOVERY OF SUMS DUE UNDER ORDER OF SETTLEMENT Any sum specified in an order of settlement passed under sub-section
Section127L - BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES Where
Section127M - PROCEEDINGS BEFORE SETTLEMENT COMMISSION TO BE JUDICIAL PROCEEDINGS Any proceedings under this Chapter before the
Section127N - APPLICATION OF CERTAIN PROVISIONS OF CENTRAL EXCISE ACT The provisions of Chapter V of the Central Excise Act, 1944
Section128 - APPEAL TO 111[COMMISSIONER
Chapter30 - PROCEDURE IN APPEAL
Chapter31 - APPELLATE TRIBUNAL
Chapter32 - APPEALS TO THE APPELLATE TRIBUNAL
Chapter33 - ORDERS OF APPELLATE TRIBUNAL
Chapter34 - PROCEDURE OF APPELLATE TRIBUNAL
Section129D - POWERS OF BOARD OR 111[COMMISSIONER OF CUSTOMS] TO PASS CERTAIN ORDERS
Section129E - DEPOSIT, PENDING APPEAL, OF 142[DUTY AND INTEREST] DEMANDED OR PENALTY LEVIED Where in any appeal under this Chapter,
Chapter35 - STATEMENT OF CASE TO HIGH COURT
Section130B - POWER OF HIGH COURT OR SUPREME COURT TO REQUIRE STATEMENT TO BE AMENDED If the High Court or the Supreme Court is not
Section130C - CASE BEFORE HIGH COURT TO BE HEARD BY NOT LESS THAN TWO JUDGES
Section130D - DECISION OF HIGH COURT OR SUPREME COURT ON THE CASE STATED
Section130E - APPEAL TO SUPREME COURT An appeal shall lie to the Supreme Court from
Chapter36 - HEARING BEFORE SUPREME COURT
Section131 - SUMS DUE TO BE PAID NOTWITHSTANDING REFERENCE, ETC. Notwithstanding that a reference has been made to the High Court or
Section131A - EXCLUSION OF TIME TAKEN FOR COPY In computing the period of limitation specified for an appeal or application under
Section131B - TRANSFER OF CERTAIN PENDING PROCEEDINGS AND TRANSITIONAL PROVISIONS
Section131C - DEFINITIONS In this Chapter
Section132 - FALSE DECLARATION, FALSE DOCUMENTS, ETC. Whoever makes, signs or uses, or causes to be made, signed or used, any
Section133 - OBSTRUCTION OF OFFICER OF CUSTOMS If any person intentionally obstructs any officer of customs in the exercise of any
Section134 - REFUSAL TO BE X-RAYED If any person,
Section135 - EVASION OF DUTY OR PROHIBITIONS 145[
Section135B - POWER OF COURT TO PUBLISH NAME, PLACE OF BUSINESS, ETC., OF PERSONS CONVICTED UNDER THE ACT
Chapter37 - COGNIZANCE OF OFFENCES
Section138 - OFFENCES TO BE TRIED SUMMARILY Notwithstanding anything contained in the Code of Criminal Procedure, 1898
Chapter38 - PRESUMPTION OF CULPABLE MENTAL STATE
Chapter39 - RELEVANCY OF STATEMENTS UNDER CERTAIN CIRCUMSTANCES
Section138C - ADMISSIBILITY OF MICRO FILMS, FACSIMILE COPIES OF DOCUMENTS AND COMPUTER PRINT OUTS AS DOCUMENTS AND AS EVIDENCE
Section139 - PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES Where any document,
Section140A - APPLICATION OF SECTION 562 OF THE CODE OF CRIMINAL PROCEDURE, 1898, AND OF THE PROBATION OF OFFENDERS ACT, 1958
Section141 - CONVEYANCES AND GOODS IN A CUSTOMS ARE A SUBJECT TO CONTROL OF OFFICERS OR CUSTOMS All conveyances and goods in a
Chapter40 - RECOVERY OF SUMS DUE TO GOVERNMENT
Section143 - POWER TO ALLOW IMPORT OR EXPORT ON EXECUTION OF BONDS IN CERTAIN CASES
Chapter41 - DUTY DEFERMENT
Chapter42 - POWER TO TAKE SAMPLES
Section145 - OWNER, ETC. TO PERFORM OPERATIONS INCIDENTAL TO COMPLIANCE WITH CUSTOMS LAW All operations necessary for making any
Chapter43 - CUSTOMS HOUSE AGENTS TO BE LICENSED
Chapter44 - APPEARANCE BY AUTHORISED REPRESENTATIVE
Chapter45 - LIABILITY OF PRINCIPAL AND AGENT
Section148 - LIABILITY OF AGENT APPOINTED BY THE PERSON IN CHARGE OF A CONVEYANCE
Section149 - AMENDMENT OF DOCUMENTS Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion,
Section150 - PROCEDURE FOR SALE OF GOODS AND APPLICATION OF SALE PROCEEDS
Section151 - CERTAIN OFFICERS REQUIRED TO ASSIST OFFICERS OF CUSTOMS The following officers are hereby empowered and required to
Section151A - INSTRUCTIONS TO OFFICERS OF CUSTOMS The Board may, if it considers it necessary or expedient so to do for the purpose
Section152 - DELEGATION OF POWERS The Central Government may, by notification in the Official Gazette, direct that subject to such
Section153 - SERVICE OF ORDER, DECISION, ETC. Any order or decision passed or any summons or notice issued under this Act, shall be
Section154 - CORRECTION OF CLERICAL ERRORS, ETC. Clerical or arithmetical mistakes in any decision or order passed by the Central
Section155 - PROTECTION OF ACTION TAKEN UNDER THE ACT
Chapter46 - GENERAL POWER TO MAKE RULES
Chapter47 - GENERAL POWER TO MAKE REGULATIONS
Section158 - PROVISIONS WITH RESPECT TO RULES AND REGULATIONS
Section159 - RULES, CERTAIN NOTIFICATIONS AND ORDERS TO BE LAID BEFORE PARLIAMENT Every rule or regulation made under this Act,
Chapter48 - REPEAL AND SAVING
No sections match your search.