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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 Act, 1962 Section 147

Title: Liability of Principal and Agent

State: Central

Year: 1962

.....to the liability of the owner, importer or exporter, be deemed to be the owner, importer or exporter of such goods for such purposes : Provided that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than any wilful act, negligence or default of the agent, such duty shall not be recovered from the agent unless in the opinion of1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] te same cannot be recovered from the owner, importer or exporter. _____________________ 1. Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).

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 18

Title: Provisional Assessment of Duty

State: Central

Year: 1962

..... 2[(3)The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order under sub-section (2), at the rate fixed by the Central Government under section 28AB from the first day of the month in which the duty is provisionally assessed till the date of payment thereof. (4)Subject to sub-section (5), if any refundable amount referred to in clause (a) of sub-section (2) is not refunded under that sub-section within three months from the date of assessment of duty finally, there shall be paid an interest on such unrefunded amount at such rate fixed by the Central Government under section 27A till the date of refund of such amount. (5) The amount of duty refundable under sub-section (2) and the interest under sub-section(4),if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, if such amount is relatable to- (a) the duty and interest, if any, paid on such duty paid by the importer, or the exporter, as the case may be, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (b)the.....

Customs Act, 1962 Chapter 11

Title: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, and Stores

State: Central

Year: 1962

.....the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act. Section 83 - Rate of duty and tariff valuation in respect of goods imported or exported by post (1) The rate of duty and tariff value, if any, applicable to any goods imported by post shall be the rate and valuation in force on the date on which the postal authorities present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon : Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival. (2) The rate of duty and tariff value, if any, applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities for exportation. Section 84 - Regulations regarding goods imported or to be exported by post The Board may make regulations providing for (a) the form and manner in which an entry may be.....

Customs Act, 1962 Section 82

Title: Label or Declaration Accompanying Goods to Be Treated as Entry

State: Central

Year: 1962

In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act.

Customs Act, 1962 Chapter 10

Title: Drawback

State: Central

Year: 1962

....."and exported to any place outside India" (w.e.f. 13-5-1983). 3. Inserted by Act 80 of 1985, section 7 (w.e.f. 27-12-1985). 4. Substituted by Act 22 of 1995, section 61 for "manufacture of such goods" (w.e.f. 26-5-1995). 5. Inserted by Act 49 of 1991, section 120 (w.e.f. 27-12-1991). 6. Substituted by Act 20 of 2002, section 125, for "Foreign Exchange Regulation Act, 1973 (46 of 1973)" (w.e.f. 11-5-2002). 7. Inserted by Act 25 of 1978, section 10 (w.e.f. 1-7-1978). 8. Substituted by Act 22 of 1995, section 61, for clause (a) (w.e.f. 26-5-1995). 9. Inserted by Act 22 of 1995, section 61 (w.e.f. 26-5-1995). 10. Substituted by Act 22 of 1995, section 61, for "manufacturer" (w.e.f. 26-5-1995). 11.Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999). Section 75A - Interest on drawback 1[75A. Interest on drawback (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a2[period of3[ one month]] from the date of filing a claim for payment of such drawback, there.....

Customs Act, 1962 Chapter 9

Title: Warehousing

State: Central

Year: 1962

.....(1 of 1944)10 .] ___________________ 1. Substituted by Act 32 of 1994, section 60, for section 61 (w.e.f. 13-5-1994). 2. Word "and" omitted by Act 32 of 2003, section 113 (w.e.f. 14-5-2003). 3. Inserted by Act 32 of 2003, section 113 (w.e.f. 14.05.2003). 4. Substituted by Act 20 of 2002, section 124, for clause (i) (w.e.f. 11-5-2002). 5. Substituted by Act 32 of 2003, section 113, for "clause (a) or clause (b)" (w.e.f. 14-5-2003). 6. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995). 7. Substituted by Act 27 of 1999, section 107, for certain words (w.e.f. 11-5-1999). 8. Substituted by Act 32 of 2003, section 113, for "sub-clause (a)" (w.e.f. 14-5-2003). 9. Substituted by Act 32 of 2003, section 113, for "thirty days" (w.e.f. 14-5-2003). 10. Now the Central Excise Act, 1944 (1 of 1944). Section 62 - Control over warehoused goods (1) All warehoused goods shall be subject to the control of the proper officer. (2) No person shall enter a warehouse or remove any goods therefrom without the permission of the proper officer. (3) The proper officer may cause any warehouse to be locked with the lock of the Customs.....

Customs Act, 1962 Section 75

Title: Drawback on Imported Materials Used in the Manufacture of Goods Which Are Exported

State: Central

Year: 1962

.....by notifi­cation in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2) : 5 [Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Cen­tral Government may, by rules made under sub-section (2), speci­fy, if the export value of such goods or class of goods is less than the value of the imported materials used in the 4 [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percent­age of the value of the imported materials used in the 4 [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf : Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the 6 [Foreign Exchange Management Act, 1999 (42 of 1999)], such.....