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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 12

Dutiable Goods

~1 min read
https://sooperkanoon.com/act/44807

Bare act section · Research

About this section

Customs Act, 1962 Section 12 is part of Customs Act, 1962 - Dutiable Goods. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) Except a s otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the1[Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India.

2[(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]

________________________

1.Substituted by Act 51 of 1975, section 13, for "Indian Tariff Act, 1934 (32 of 1934)" (w.e.f. 2-8-1976).

2.Substituted by Act 30 of 19 63 , section 2, for sub-section (2) (w.e.f. 1-10-1963).

Frequently asked questions

What does Customs Act, 1962 Section 12 provide?

Section Section 12 of the Customs Act, 1962 (Dutiable Goods) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 12?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 12. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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