Act Text
Preamble1 - The Customs Act, 1962
Chapter1 - Preliminary
Section1 - Short Title, Extent and Commencement
Section2 - Definitions
Chapter2 - Officers of Customs
Section3 - Classes of Officers of Customs
Section4 - Appointment of Officers of Customs
Section5 - Powers of Officers of Customs
Section6 - Entrustment of Functions of Board and Customs Officers on Certain Other Officers
Chapter3 - Appointment of Customs Ports, Airports, Warehousing Stations, Etc
Section7 - Appointment of Customs Ports, Airports, Etc
Section8 - Power to Approve Landing Places and Specify Limits of Customs Area
Section9 - Power to Declare Places to Be Warehousing Stations
Section10 - Appointment of Boarding Stations
Chapter4 - Prohibitions on Importation and Exportation of Goods
Section11 - Power to Prohibit Importation or Exportation of Goods
Chapter4A - Detection of Illegally Imported Goods and Prevention of the Disposal Thereof
Section11A - Definitions
Section11B - Power of Central Government to Notify Goods
Section11C - Persons Possessing Notified Goods to Intimate the Place of Storage, Etc
Section11D - Precautions to Be Taken by Persons Acquiring Notified Goods
Section11E - Persons Possessing Notified Goods to Maintain Accounts
Section11F - Sale, Etc., of Notified Goods to Be Evidenced by Vouchers
Section11G - Sections 11c, 11e and 11f Not to Apply to Goods in Personal Use
Chapter4B - Prevention or Detection of Illegal Export of Goods
Section11H - Definitions
Section11I - Power of Central Government to Specify Goods
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 Person Selling or Transferring Any Specified Goods
Chapter4C - Power to Exempt from the Provisions of Chapters Iva and Ivb
Section11N - Power to Exempt
Chapter5 - Levy Of, and Exemption From, Customs Duties
Section12 - Dutiable Goods
Section13 - Duty on Pilfered Goods
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
Section17 - Assessment of Duty
Section18 - Provisional Assessment of Duty
Section19 - Determination of Duty Where Goods Consist of Articles Liable to Different Rates of Duty
Section20 - Re-importation of Goods
Section21 - Goods Derelict, Wreck, Etc.
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
Section25 - Power to Grant Exemption from Duty
Section26 - Refund of Export Duty in Certain Cases
Section26A - Refund of Import Duty in Certain Cases
Section27 - Claim for Refund of Duty
Section27A - Interest on Delayed Refunds
Section28 - Notice for Payment of Duties, Interest, Etc
Section28A - Power Not to Recover Duties Not Levied or Short-levied as a Result of General Practice
Section28AA - Interest on Delayed Payment of Duty
Section28AB - Interest on Delayed Payment of Duty in Special Cases
Section28B - Duties Collected from the Buyer to Be Deposited with the Central Government
Section28BA - Provisional Attachment to Protect Revenue in Certain Cases
Chapter5A - Indicating Amount of Duty in the Price of Goods, Etc., for Purpose of Refund
Section28C - Price of Goods to Indicate the Amount of Duty Paid Thereon
Section28D - Presumption That Incidence of Duty Has Been Passed on to the Buyer
Chapter5B - Advance Rulings
Section28E - Definitions
Section28F - Authority for Advance Rulings
Section28G - Vacancies, Etc., Not to Invalidate Proceedings
Section28H - Application for Advance Ruling
Section28I - Procedure on Receipt Ofapplication
Section28J - Applicability of Advance Ruling
Section28K - Advance Ruling to Be Void in Certain Circumstances
Section28L - Powers of Authority
Section28M - Procedure of Authority
Chapter6 - Provisions Relating to Conveyances Carrying Imported or Exported Goods
Section29 - Arrival of Vessels and Aircrafts in India
Section30 - Delivery of Import Manifest or Import Report
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
Section33 - Unloading and Loading of Goods at Approved Places Only
Section34 - Goods Not to Be Unloaded or Loaded Except Under Supervision of Customs Officer
Section35 - Restrictions on Goods Being Water-borne
Section36 - Restrictions on Unloading and Loading of Goods on Holidays, Etc
Section37 - Power to Board Conveyances
Section38 - Power to Require Production of Documents and Ask Questions
Section39 - Export Goods Not to Be Loaded on Vessel Until Entry-outwards Granted
Section40 - Export Goods Not to Be Loaded Unless Duly Passed by Proper Officer
Section41 - Delivery of Export Manifest or Export Report
Section42 - No Conveyance to Leave Without Written Order
Section43 - Exemption of Certain Classes of Conveyances from Certain Provisions of This Chapter
Chapter7 - Clearance of Imported Goods and Export Goods
Section44 - Chapter Not to Apply to Baggage and Postal Articles
Section45 - Restrictions on Custody and Removal of Imported Goods
Section46 - Entry of Goods on Importation
Section47 - Clearance of Goods for Home Consumption
Section48 - Procedure in Case of Goods Not Cleared, Warehoused, or Transhipped Within Thirty Days After Unloading
Section49 - Storage of Imported Goods in Warehouse Pending Clearance
Section50 - Entry of Goods for Exportation
Section51 - Clearance of Goods for Exportation
Chapter8 - Goods in Transit
Section52 - Chapter Not to Apply to Baggage, Postal Articles and Stores
Section53 - Transit of Certain Goods Without Payment of Duty
Section54 - Transhipment of Goods Without Payment of Duty
Section55 - Liability of Duty on Goods Transited Under Section 53 or Transhipped Under Section 54
Section56 - Transport of Certain Classes of Goods Subject to Prescribed Conditions
Chapter9 - Warehousing
Section57 - Appointing of Public Warehouses
Section58 - Licensing of Private Warehouses
Section59 - Warehousing Bond
Section59A - Conditions for Warehousing of Certain Goods [Repealed]
Section60 - Permission for Deposit of Goods in a Warehouse
Section61 - Period for Which Goods May Remain Warehoused
Section62 - Control over Warehoused Goods
Section63 - Payment of Rent and Warehouse Charges
Section64 - Owners Right to Deal with Warehoused Goods
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
Section67 - Removal of Goods from One Warehouse to Another
Section68 - Clearance of Warehoused Goods for Home Consumption
Section69 - Clearance of Warehoused Goods for Exportation
Section70 - Allowance in Case of Volatile Goods
Section71 - Goods Not to Be Taken out of Warehouse Except as Provided by This Act
Section72 - Goods Improperly Removed from Warehouse, Etc
Section73 - Cancellation and Return of Warehousing Bond
Chapter10 - Drawback
Section74 - Drawback Allowable on Re-export of Duty Paid Goods
Section75 - Drawback on Imported Materials Used in the Manufacture of Goods Which Are Exported
Section75A - Interest on Drawback
Section76 - Prohibition and Regulation of Drawback in Certain Cases
Chapter10A - [Omitted]
Chapter11 - Special Provisions Regarding Baggage, Goods Imported or Exported by Post, and Stores
Section77 - Declaration by Owner of Baggage
Section78 - Determination of Rate of Duty and Tariff Valuation in Respect of Baggage
Section79 - Bona Fide Baggage Exempted from Duty
Section80 - Temporary Detention of Baggage
Section81 - Regulations in Respect of Baggage
Section82 - Label or Declaration Accompanying Goods to Be Treated as Entry
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
Section85 - Stores May Be Allowed to Be Warehoused Without Assessment to Duty
Section86 - Transit and Transhipment of Stores
Section87 - Imported Stores May Be Consumed on Board a Foreign-going Vessel or Aircraft
Section88 - Application of Section 69 and Chapter X to Stores
Section89 - Stores to Be Free of Export Duty
Section90 - Concessions in Respect of Imported Stores for the Navy
Chapter12 - Provisions Relating to Coastal Goods and Vessels Carrying Coastal Goods
Section91 - Chapter Not to Apply to Baggage and Stores
Section92 - Entry of Coastal Goods
Section93 - Coastal Goods Not to Be Loaded Until Bill Relating Thereto is Passed, Etc
Section94 - Clearance of Coastal Goods at Destination
Section95 - Master of a Coastal Vessel to Carry an Advice Book
Section96 - Loading and Unloading of Coastal Goods at Customs Port or Coastal Port Only
Section97 - No Coasting Vessel to Leave Without Written Order
Section98 - Application of Certain Provisions of This Act to Coastal Goods, Etc
Section98A - Power to Relax
Section99 - Power to Make Rules in Respect of Coastal Goods and Coasting Vessels
Chapter13 - Searches, Seizure and Arrest
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 - Powers to Screen or X-ray Bodies of Suspected Persons for Detecting Secreted Goods
Section104 - Power to Arrest
Section105 - Power to Search Premises
Section106 - Power to Stop and Search Conveyances
Section106A - Power to Inspect
Section107 - Power to Examine Persons
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
Section110 - Seizure of Goods, Documents and Things
Section110A - Provisional Release of Goods, Documents and Things Seized Pending Adjudication
Chapter14 - Confiscation of Goods and Conveyances and Imposition of Penalties
Section111 - Confiscation of Improperly Imported Goods, Etc
Section112 - Penalty for Improper Importation of Goods, Etc
Section113 - Confiscation of Goods Attempted to Be Improperly Exported, Etc
Section114 - Penalty for Attempt to Export Goods Improperly, Etc
Section114A - Penalty for Short-levy or Non-levy of Duty in Certain Cases
Section114 AA - Penalty for Use of False and Incorrect Material
Section115 - Confiscation of Conveyances
Section116 - Penalty for Not Accounting for Goods
Section117 - Penalties for Contravention, Etc., Not Expressly Mentioned
Section118 - Confiscation of Packages and their Contents
Section119 - Confiscation of Goods Used for Concealing Smuggled Goods
Section120 - Confiscation of Smuggled Goods Notwithstanding Any Change in Form, Etc
Section121 - Confiscation of Sale-proceeds of Smuggled Goods
Section122 - Adjudication of Confiscations and Penalties
Section122A - Adjudication Procedure
Section123 - Burden of Proof in Certain Cases
Section124 - Issue of Show-cause Notice Before Confiscation of Goods, Etc
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
Chapter14A - Settlement of Cases
Section127A - Definition
Section127B - 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
Section127F - Power and Procedure of Settlement Commission
Section127G - Inspection Etc., of Reports
Section127H - Power of Settlement Commission to Grant Immunity from Prosecution and Penalty
Section127I - Power of Settlement Commission to Send a Case Back to the Proper Officer
Section127J - Order of Settlement to Be Conclusive
Section127K - Recovery of Sums Due Under Order of Settlement
Section127L - Bar on Subsequent Application for Settlement in Certain Cases
Section127M - Proceedings Before Settlement Commission to Be Judicial Proceedings
Section127MA - Certain Persons Who Have Filed Appeals to the Appellate Tribunal Entitled to Make Applications to the Settlement Commission [Omitted]
Section127N - Application of Certain Provisions of Central Excise Act
Chapter15 - Appeals
Section128 - Appeals to Commissioner Appeals
Section128A - Procedure in Appeal
Section129 - Appellate Tribunal
Section129A - Appeals to the Appellate Tribunal
Section129B - Orders of Appellate Tribunal
Section129C - Procedure of Appellate Tribunal
Section129D - Power of Board Commissioner of Customs to Pass Certain Orders
Section129DA - Powers of Revision of Board or Commissioner of Customs in Certain Cases
Section129DD - Revision by Central Government
Section129E - Deposit, Pending Appeal, of Duty and Interest Demanded or Penalty Levied
Section129 EE - Interest on Delayed Refund of Amount Deposit Under the Proviso to Section 129e
Section130 - Statement of Case to High Court
Section130A - Application to High Court
Section130B - Power of High Court or Supreme Court to Require Statement to Be Amended
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
Section130F - Hearing Before Supreme Court
Section131 - Sums Due to Be Paid Notwithstanding Reference, Etc
Section131A - Exclusion of Time Taken for Copy
Section131B - Transfer of Certain Pending Proceedings and Transitional Provisions
Section131C - Definitions [Omitted]
Chapter16 - Offences and Prosecutions
Section132 - False Declaration, False Documents, Etc
Section133 - Obstruction of Officer of Customs
Section134 - Refusal to Be X-rayed
Section135 - Evasion of Duty or Prohibitions
Section135A - Preparation
Section135B - Power of Court to Publish Name, Place of Business, Etc., of Persons Convicted Under the Act
Section136 - Offences by Officers of Customs
Section137 - Cognizance of Offences
Section138 - Offences to Be Tried Summarily
Section138A - Presumption of Culpable Mental State
Section138B - 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
Section140 - Offences by Companies
Section140A - Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Chapter17 - Miscellaneous
Section141 - Conveyances and Goods in a Customs Area Subject to Control of Officers of Customs
Section142 - Recovery of Sums Due to Government
Section143 - Power to Allow Import or Export on Execution of Bonds in Certain Cases
Section143A - Duty Deferment
Section144 - Power to Take Samples
Section145 - Owner, Etc., to Perform Operations Incidental to Compliance with Customs Law
Section146 - Customs House Agents to Be Licensed
Section146A - Appearance by Authorised Representative
Section147 - Liability of Principal and Agent
Section148 - Liability of Agent Appointed by the Person in Charge of a Conveyance
Section149 - Amendment of Documents
Section150 - Procedure for Sale of Goods and Application of Sale Proceeds
Section151 - Certain Officers Required to Assist Officers of Customs
Section151A - Instructions to Officers of Customs
Section152 - Delegation of Powers
Section153 - Service of Order, Decision, Etc
Section154 - Correction of Clerical Errors, Etc
Section154A - Rounding off of Duty, Etc
Section154 B - Publication of Information Respecting Persons in Certain Cases
Section155 - Protection of Action Taken Under the Act
Section156 - General Power to Make Rules
Section157 - General Power to Make Regulations
Section158 - Provisions with Respect to Rules and Regulations
Section159 - Rules, Certain Notifications and Orders to Be Laid Before Parliament
Section159A - Effect of Amendments, Etc., of Rules, Regulations, Notifications or Orders
Section160 - Repeal and Savings
Section161 - Removal of Difficulties
Schedule1 - Schedule [Repeals]
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