Bare Act Search Results

Customs Act, 1962 Section 144

Title: Power to Take Samples

State: Central

Year: 1962

(1) The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing, or for ascertaining the value thereof, or for any other purposes of this Act. (2) After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the1[Commissioner of Customs] may direct. (3) No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course of any test or examination thereof, if such duty amounts to five rupees or more. _____________________ 1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).

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 64

Title: Owners Right to Deal with Warehoused Goods

State: Central

Year: 1962

With the sanction of the proper officer and on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same, (a) inspect the goods; (b) separate damaged or deteriorated goods from the rest; (c) sort the goods or change their containers for the purpose of preservation, sale, export or disposal of the goods; (d) deal with the goods and their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods; (e) show the goods for sale; or (f) take samples of goods without entry for home consumption, and if the proper officer so permits, without payment of duty on such samples.

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 110

Title: Seizure of Goods, Documents and Things

State: Central

Year: 1962

.....whose possession they were seized : Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the2[ Commissioner of Customs ] for a period not exceeding six months. (3) The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. (4) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs. ______________________ 1. Inserted by Act 80 of 1985, section 8 (w.e.f. 27-12-1985). 2. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).

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 72

Title: Goods Improperly Removed from Warehouse, Etc

State: Central

Year: 1962

.....taken under section 64 as samples without payment of duty; ( d) where any goods in respect of which a bond has been executed under1[section 592[***] and which have not been cleared for home consumption or exportation are not duly accounted for to the satisfaction of the proper officer, the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with all penalties, rent, interest and other charges payable in respect of such goods. (2) If any owner fails to pay any amount demanded under sub-section (1) the proper officer may, without prejudice to any other remedy, cause to be detained and sold, after notice to the owner (any transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the warehouse, as the said officer may select. ______________________ 1. Substituted by Act 55 of 1991, section 9, for "section 59" (w.e.f. 23-12-1991). 2. The words, figures and letter "or section 59A" omitted by Act 32 of 1994, section 60 (w.e.f. 13-5-1994).

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 -.....