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Customs Act, 1962 Complete Act

Title: Customs Act, 1962

State: Central

Year: 1962

.....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 Chapter 5 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 -.....

Customs Act, 1962 Section 146

Title: Customs House Agents to Be Licensed

State: Central

Year: 1962

(1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations, for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for (a) the authority by which a licence may be granted under this section and the period of validity of any such licence ; (b) the form of the licence and the fees payable therefor ; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent ; (d) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted ; (e) the circumstances in which a licence may be suspended or revoked ; and (f) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed.

Customs Act, 1962 Complete Act

State: Central

Year: 1962

CUSTOMS ACT, 1962 CUSTOMS ACT, 1962 [Act No. 52 of Year 1962 dated 13th. December, 1962 An Act to consolidate and amend the law relating to customs Be it enacted by Parliament in the Thirteenth Year of the Republic of India as follows: - CHAPTER I PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Customs Act, 1962. 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires- 3[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal; (1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (1B) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129;] (2) "assessment" includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil; (3) "baggage" includes unaccompanied baggage but does not.....

Customs Act, 1962 Chapter 17

Title: Miscellaneous

State: Central

Year: 1962

.....shall have effect in relation to his right to appear before an officer of customs or the Appellate Tribunal as it has in relation to his right to practise as a legal practitioner ; ( b) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this Act by such authority as may be specified by rules made in this behalf, that authority may direct that he shall thenceforth be disqualified to represent any person under sub-section (1). (6) Any order or direction under clause ( b) of sub-section (4) or clause ( b) of sub-section (5) shall be subject to the following conditions, namely :- ( a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard ; ( b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled ; and ( c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.] _______________________ 1......

CUSTOMS TARIFF ACT 1975 Chapter 98

Title: PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS' BAGGAGE; PERSONAL IMPORTATIONS BY AIR OR POST; SHIP STORES

State: Central

Year: 1975

.....one or more specific contracts, which have been registered with the appropriate Custom House in the manner specified in regulation 5 and such contract or contracts has or have been so registered,- (i) before any order is made by the proper officer of customs permitting the clearance of the goods for home consumption; (ii) in the case of goods cleared for home consumption without payment of duty subject to re-export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duly sponsored or approved by the Government of India or Trade Fair Authority of India, as the case may be, before the date of payment of duty. 5. Registration of contracts. (1) Every importer claiming assessment of the goods falling under the said heading No. 98.01, on or before their importation shall apply in writing to the proper officer at the port where the goods are to be imported or where the duty is to be paid for registration of the contract or contracts, as the case may be: Provided that in the case of consignments sought to be cleared through a Custom House other than the Custom House at which the contract is registered, the importer shall produce from the.....

Customs Act, 1962 Chapter 5

Title: Levy Of, and Exemption From, Customs Duties

State: Central

Year: 1962

.....or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this Act, be re-assessed to duty. 1[(5) Where any assessment done under sub-section (2) is contrary to the claim of the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification therefor under this Act, and in cases other than those where the importer or the exporter, as the case may be, confirms his acceptance of the said assessment in writing, the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be.] _________________________ 1. Inserted by the Taxation Laws ( Amendment ) Act, 2006. Section 18 - Provisional assessment of duty (1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46 -- ( a) where the proper officer is satisfied that an importer or exporter is unable to produce any document or furnish any information necessary for the assessment of duty.....

Customs Act, 1962 Section 146A

Title: Appearance by Authorised Representative

State: Central

Year: 1962

.....of any person unless he has been given a reasonable opportunity of being heard ; ( b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled ; and ( c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.] _______________________ 1. Inserted by Act 44 of 1980, section 50 and Fifth Schedule., Pt. 1 (w.e.f. 11-10-1982). 2. See now the Central Excise Act, 1944 (1 of 1944). 3. This Act has been repealed by Act 18 of 1990, section 2 (w.e.f. 6-6-1990). 4. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).

Customs Act, 1962 Chapter 2

Title: Officers of Customs

State: Central

Year: 1962

..... ( f) such other class of officers of customs as may be appointed for the purposes of this Act. ] ________________________ 1. Substituted by Act 22 of 1995, section 52, for section 3 (w.e.f. 26-5-1995). 2. Inserted by Act, 27 of 1999, section 101 (w.e.f. 11-5-1999). Section 4 - Appointment of officers of customs 1[Appointment of officers of customs (1) The2[ Board] may appoint such persons as it thinks fit to be officers of customs. (2) Without prejudice to the provisions of sub-section (1), the3[ Board may authorise a Chief Commissioner of Customs or, a Commissioner of Customs or] a4[ Joint or Assistant Commissioner of Customs or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs.] ________________________ 1. Substituted by Act 22 of 1995, section 52, for section 4 (w.e.f. 26-5-1995). 2. Substituted by Act 20 of 2002, section 117, for "Central Government" (w.e.f. 11-5-2002). 3. Substituted by Act 20 of 2002, section 117, for "Central Government may authorise the Board" (w.e.f. 11-5-2002). 4. Substituted by Act 27 of 1999, section 100, for "Deputy or.....

Customs Act, 1962 Section 129D

Title: Power of Board Commissioner of Customs to Pass Certain Orders

State: Central

Year: 1962

..... 3. Inserted by Act 14 of 2001, section 111 (w.e.f. 11-5-2001). 4. Inserted by Act 62 of 1986, section 34. 5. Substituted by the Finance Act, 2005, section 71, for "Board". 6. Substituted by Act 22 of 1995, section 50, for "Collector (Appeals)" (w.e.f. 26-5-1995). 7. Substituted by Act 20 of 2002, section 128, for sub-section (3) (w.e.f. 11-5-2002). 8. Inserted by Act 29 of 1998, section 4 (w.e.f. 1-7-1988). 9. Substituted for "such authority" by the Taxation Laws (Amendment ) Act, 2006. 10. Substituted by the Finance Act, 2007. Prior to substitution, it read as under:- "7 (3) The 5[ Committee of Chief Commissioners of Customs] or the Commissioners of Customs, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority." 11. Substituted the words " three months" by the Finance Act, 2007. 12. Inserted by the Finance Act, 2008. 13. Substituted by the Finance Act, 2008 for the following :- "10[(3) The Committee of Chief Commissioners of Customs or Commissioner of.....

Customs Act, 1962 Section 149

Title: Amendment of Documents

State: Central

Year: 1962

Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.