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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 13

Title: Searches, Seizure and Arrest

State: Central

Year: 1962

.....medical practitioner" means any person who holds a qualification granted by an authority specified in the Schedule to the Indian Medical Degrees Act, 1916 (7 of 1916), or notified under section 3 of that Act, or by an authority specified in any of the Schedules to the Indian Medical Council Act, 1956 (102 of 1956). Section 104 - Power to arrest 3[(1) If an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.] (2) Every person arrested under sub-section (1) shall, without unnecessary delay, be taken to a magistrate. (3) Where an officer of customs has arrested any person under sub-section (1), he shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer-in-charge of a police station has and is subject to under the2Code of Criminal Procedure,.....

Customs Act, 1962 Section 101

Title: Power to Search Suspected Persons in Certain Other Cases

State: Central

Year: 1962

(1) Without prejudice to the provisions of section 100, if an officer of customs empowered in this behalf by general or special order of the1[ Commissioner of Customs ], has reason to believe that any person has secreted about his person any goods of the description specified in sub-section (2) which are liable to confiscation, or documents relating thereto, he may search that person. (2) The goods referred to in sub-section (1) are the following: -- ( a) gold; ( b) diamonds; ( c) manufactures of gold or diamonds; ( d) watches; ( e) any other class of goods which the Central Government may, by notification in the Official Gazette, specify. _______________________ 1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).

Customs Act, 1962 Chapter 14

Title: Confiscation of Goods and Conveyances and Imposition of Penalties

State: Central

Year: 1962

..... Section 112 - Penalty for improper importation of goods, etc Any person, -- ( a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or ( b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable, -- ( i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty1[not exceeding the value of the goods or five thousand rupees], whichever is the greater; ( ii) in the case of dutiable goods, other than prohibited goods, to a penalty1[not exceeding the duty sought to be evaded on such goods or five thousand rupees], whichever is the greater; 2[( iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77.....

Customs Act, 1962 Section 123

Title: Burden of Proof in Certain Cases

State: Central

Year: 1962

1[(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be- ( a) in a case where such seizure is made from the possession of any person,- ( i) on the person from whose possession the goods were seized; and ( ii) if any person, other than the person from whose possession the goods were seized, claims to be the owner thereof, also on such other person; ( b) in any other case, on the person, if any, who claims to be the owner of the goods so seized.] (2) This section shall apply to gold,2[and manufactures thereof] watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify. ________________________ 1. Substituted by Act 36 of 1973, section 4, for sub-section (1) (w.e.f. 1-9-1973). 2. Substituted by Act 40 of 1989, section 2, for "diamonds, manufactures of gold or diamonds" (w.e.f. 26-10-1989).