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Customs Act, 1962 Chapter 5

Title: Levy Of, and Exemption From, Customs Duties

State: Central

Year: 1962

.....in the rules made in this behalf shall be chargeable at the same rate of duty as that article; (b) if the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty, such article shall be chargeable to duty separately at the rate applicable to it. Section 20 - Re-importation of goods 1[20. Re-importation of goods If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof. 2[***]] ________________________ 1. Substituted by Act 32 of 1994, section 60, for section 20(w.e.f. 13-5-1994). 2. Provisos and Explanations omitted by Act 22 of 1995, section 53 (w.e.f. 26-5-1995). Section 21 - Goods derelict, wreck, etc. All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act. Section 22 -.....

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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.....

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Customs Act, 1962 Section 129D

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

State: Central

Year: 1962

.....the Commissioner of Customs, it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order passed by the Commissioner of Customs, if is of the opinion that the decision or order passed by the Commissioner of Customs is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order.] (2) The 1[Commissioner of Customs] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct 9[such authority or any officer of customs subordinate to him] to apply to the 6 [Commissioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the 1[Commissioner of Customs] in his order. 13[(3) Every order under sub-section (1) or sub-section (2), as.....

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Customs Act, 1962 Complete Act

Title: Customs Act, 1962

State: Central

Year: 1962

.....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 Chapter 10 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] Chapter 11 Section77 - Declaration by owner of baggage Section78 - Determination of rate of duty and tariff valuation in respect of baggage Section79 - Bona.....

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Customs Act, 1962 Chapter 3

Title: Appointment of Customs Ports, Airports, Warehousing Stations, Etc

State: Central

Year: 1962

.....rescinded or superseded under the provisions of thissection.] ________________________ 1.Section 7 renumbered as sub-section (1) thereof by Act 32 of 2003, section 105(w.e.f. 14-5-2003). 2.Inserted by Act 11 of 1983, section 47 (w.e.f. 13-5-1983). 3.Inserted by Act 32 of 2003, section 105 (w.e.f. 14-5-2003). Section 8 - Power to approve landing places and specify limits of customs area The1[ Commissioner of Customs may -- ( a) approve proper places in any customs port or customs airport or coastal port for the unloading and loading of goods or for any class of goods; ( b) specify the limits of any customs area. ________________________ 1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995). Section 9 - Power to declare places to be warehousing stations The Board may, by notification in the Official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed. Section 10 - Appointment of boarding stations The1[Commissioner of Customs] may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding.....

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Customs Act, 1962 Section 4

Title: Appointment of Officers of Customs

State: Central

Year: 1962

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 Assistant Commissioner of Customs" (w.e.f. 11-5-1999).

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Customs Act, 1962 Section 3

Title: Classes of Officers of Customs

State: Central

Year: 1962

1[3. Classes of officers of customs There shall be the following classes of officers of customs, namely: -- ( a) Chief Commissioners of Customs; ( b) Commissioners of Customs; ( c) Commissioners of Customs (Appeals); 2[( cc) Joint Commissioners of Customs;] ( d) Deputy Commissioners of Customs; ( e) Assistant Commissioners of Customs; and ( 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).

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Customs Act, 1962 Section 129DA

Title: Powers of Revision of Board or Commissioner of Customs in Certain Cases

State: Central

Year: 1962

.....has passed any decision or order not being a decision or order passed under sub-section (2) of this section of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit. (2) The2[Commissioner of Customs] may, of his own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying himself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as he thinks fit. (3) (a) No decision or order under this section shall be made so as to prejudicially affect any person unless such person is given a reasonable opportunity of making representation and if, he so desires, of being heard in his defence. (b) Where the Board or, as the case may be, the2[Commissioner of Customs] is of the opinion that any duty has not been levied or has been.....

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Customs and Excise Revenues Appellate Tribunal Act, 1986 [Repealed] Repealing Act 1

Title: Custom and Central Excise Laws (Repeal) Act, 2004 (25 of 2004)

State: Central

Year: 1986

.....Act, 2004. 2. Repeal of certain enactments The enactments specified in the Schedule are hereby repealed. 3. Savings (1) The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceedings in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing; nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed; nor shall the repeal by this Act of any enactment revive or restore any jurisdiction, office, custom, liability,.....

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Customs Act, 1962 Section 102

Title: Persons to Be Searched May Require to Be Taken Before Gazetted Officer of Customs or Magistrate

State: Central

Year: 1962

(1) When any officer of customs is about to search any person under the provisions of section 100 or section 101, the officer of customs shall, if such person so requires, take him without unnecessary delay to the nearest gazetted officer of customs or magistrate. (2) If such requisition is made, the officer of customs may detain the person making it until he can bring him before the gazetted officer of customs or the magistrate. (3) The gazetted officer of customs or the magistrate before whom any such person is brought shall, if he sees no reasonable ground for search, forthwith discharge the person but otherwise shall direct that search be made. (4) Before making a search under the provisions of section 100 or section 101, the officer of customs shall call upon two or more persons to attend and witness the search and may issue an order in writing to them or any of them so to do; and the search shall be made in the presence of such persons and a list of all things seized in the course of such search shall be prepared by such officer or other person and signed by such witnesses. (5) No female shall be searched by any one excepting a female.

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