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Customs Act, 1962 Chapter 7

Title: Clearance of Imported Goods and Export Goods

State: Central

Year: 1962

.....the whole or part of any interest payable under this section.] ________________________ 1. Section 47 re-numbered as sub-section (1) of that section by Act 55 of 1991, section 3 (w.e.f. 23-12-1991). 2. Inserted by Act 55 of 1991, section 3 (w.e.f. 23-12-1991). 3. Substituted by Act 27 of 1999, section 105, for "within seven days" (w.e.f. 11-5-1999). 4. Substituted by Act 20 of 2002, section 123, for "two days" (w.e.f. 11-5-2002). 5. Substituted by Act 10 of 2000, section 83, for certain words (w.e.f. 12-5-2000). 6. Substituted by Act 20 of 2002, section 123, for "eighteen per cent." (w.e.f. 11-5-2002). 7. Inserted by Act 22 of 1995, section 59 (w.e.f. 26-5-1995). Section 48 - Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped1[within2[thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the.....

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Finance (No. 2) Act, 2004 Section 94

Title: Education Cess on Imported Goods

State: Central

Year: 2004

.....imported goods shall be in addition to any other duties of customs chargeable on such goods, under the Customs Act, 1962(52 of 1962) or any other law for the time being in force. (3) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Education Cess on imported goods as they apply in relation to the levy and collection of the duties of customs on such goods under the Customs Act, 1962 or the rules or the regulations, as the case may be. ____________________________ 1. Substituted for "Education Cess" by the Finance Act, 2007.

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Finance Act 2007 Section 139

Title: Secondary and Higher Education Cess on Imported Goods

State: Central

Year: 2007

.....being in force, as an addition to, and in the same manner as, a duty of customs, but not including - (a) the additional duty referred to in sub-section (5) of section 3 of the Customs Tariff Act, 1975(51 of 1975); (b) the safeguard duty referred to in sections 8B and 8C of the Customs Tariff Act, 1975(51 of 1975); (c) the countervailing duty referred to in section 9 of the Customs Tariff Act, 1975(51 of 1975); (d) the anti-dumping duty referred to in section 9A of the Customs Tariff Act, 1975(51 of 1975); and (e) the Education Cess chargeable under section 94 of the Finance (No. 2) Act, 2004(23 of 2004) and Secondary and Higher Education Cess on imported goods. (2) The Secondary and Higher Education Cess on imported goods shall be in addition to any other duties of customs chargeable on such goods, under the Customs Act, 1962(52 of 1962) or any other law for the time being in force and the Education Cess chargeable under section 94 of the Finance (No. 2) Act, 2004(23 of 2004). (3) The provisions of the Customs Act, 1962(52 of 1962) and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties and imposition of.....

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Customs Act, 1962 Section 45

Title: Restrictions on Custody and Removal of Imported Goods

State: Central

Year: 1962

.....the permission in writing of the proper officer. 2[(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.] ________________________ 1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995). 2. Inserted by Act 22 of 1995, section 58 (w.e.f. 26-5-1995).

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Customs Act, 1962 Section 15

Title: Date for Determination of Rate of Duty and Tariff Valuation of Imported Goods

State: Central

Year: 1962

.....of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.] (2) The provisions of this section shall not apply to baggage and goods imported by post. 5[***] ________________________ 1. Substituted by Act 20 of 1966, section 3, for "The rate of duty" (w.e.f. 31-8-1966). 2. The words ", rate of exchange" omitted by Act 25 of 1978, section 4 (w.e.f. 1-7-1978). 3. Substituted by Act 32 of 2003, section 106, for "the goods are actually removed from the warehouse" (w.e.f. 14-5-2003). 4. Substituted by Act 33 of 1996, section 59, for the proviso (w.e.f. 28-9-1996). 5. Sub-section (3) inserted by Act 20 of 1966, section 3 (w.e.f. 31-8-1966) and omitted by Act 25 of 1978, section 4 (w.e.f. 1-7-1978).

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Customs Act, 1962 Section 49

Title: Storage of Imported Goods in Warehouse Pending Clearance

State: Central

Year: 1962

Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time, the goods may, pending clearance, be permitted to be stored in a public warehouse, or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of this Act, and accordingly the provisions of Chapter IX shall not apply to such goods. ________________________ 1. Substituted by Act 22 of 1995, section 50, for "Assistant Collof 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).

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Customs Act, 1962 Section 32

Title: Imported Goods Not to Be Unloaded Unless Mentioned in Import Manifest or Import Report

State: Central

Year: 1962

No imported goods required to be mentioned under the regulations in an import manifest or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station.

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Customs Act, 1962 Section 31

Title: Imported Goods Not to Be Unloaded from Vessel Until Entry Inwards Granted

State: Central

Year: 1962

(1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel. (2) No order under sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. (3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods.

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Customs Act, 1962 Chapter 4A

Title: Detection of Illegally Imported Goods and Prevention of the Disposal Thereof

State: Central

Year: 1962

1[Chapter IVA Detection of illegally imported goods and prevention of the disposal thereof ________________________ 1. Chapter IVA (containing sections 11A to 11C) inserted by Act 12 of 1969, section 2 (w.e.f. 3-1-1969).

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Customs Act, 1962 Chapter 6

Title: Provisions Relating to Conveyances Carrying Imported or Exported Goods

State: Central

Year: 1962

.....no fraudulent intention, he may permit such manifest or report to be amended or supplemented. ____________________ 1. Omitted by Finance (No.2) Act, 2004, section 66. Prior to omission it stood as "Provided that if the agent of the person-in-charge of the conveyance furnishes such security as the proper officer deems sufficient for duly delivering within seven days from the date of departure of the conveyance the export manifest or the export report, as the case may be, the proper officer may (subject to such rules as the Central Government may make in this behalf) accept such manifest or report within the aforesaid period". Section 42 - No conveyance to leave without written order (1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer. (2) No such order shall be given until- ( a) the person-in-charge of the conveyance has answered the questions put to him under section 38; ( b) the provisions of section 41 have been complied with; ( c) the.....

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