Customs Act, 1962


Section
Section Title
  Preamble
  1 Short title, Extent and Commencement View Judgements
  2 Definitions View Judgements
  3 Classes of Officers of Customs View Judgements
  4 Appointment of Officers of Customs View Judgements
  5 Powers of Officers of Customs Sub-Section View Judgements
  6 Entrustment of Functions of Board and Customs Officers on certain other Officers View Judgements
  7 Appointment of Customs Ports, Airports, Etc. View Judgements
  8 Power to Approve Landing Places and Specify Limits of Customs Area View Judgements
  9 Power to Declare Places to be Warehousing Stations View Judgements
  10 Appointment of Boarding Stations View Judgements
  11 Power to Prohibit Importation or Exportation of Goods View Judgements
  11A Definitions View Judgements
  11B Power of Central Government to Notify Goods View Judgements
  11C Persons Possessing Notified Goods to Intimate the Place of Storage, Etc. View Judgements
  11D Precautions to be taken by Persons Acquiring Notified Goods View Judgements
  11E Persons Possessing Notified Goods to Maintain Accounts View Judgements
  11F Sale, Etc., of Notified Goods to be Evidenced by Vouchers View Judgements
  11G Sections 11C, 11E and 11F not to apply to goods in personal use View Judgements
  11H Definitions View Judgements
  11-I Power of Central Government to specify goods View Judgements
  11J Persons Possessing specified goods to intimate the Place of Storage, Etc. View Judgements
  11K Transport of specified goods to be covered by vouchers View Judgements
  11L Persons Possessing specified goods to maintain accounts View Judgements
  11M Steps to be taken by persons selling or transferring any specified goods View Judgements
  11N Power to exempt View Judgements
  12 Dutiable Goods View Judgements
  13 Duty on Pilfered Goods View Judgements
  14 Valuation of Goods for Purposes of Assessment View Judgements
  15 Date for Determination of Rate of duty and tariff valuation of imported goods View Judgements
  16 Date for Determination of Rate of duty and tariff valuation of export goods View Judgements
  17 Assessment of Duty View Judgements
  18 Provisional Assessment of Duty View Judgements
  19 Determination of Duty where goods consist of Articles Liable to Different Rates of Duty View Judgements
  20 Re-Importation of Goods View Judgements
  21 Goods Derelict, Wreck, Etc. View Judgements
  22 Abatement of Duty on damaged or deteriorated goods View Judgements
  23 Remission of duty on lost, destroyed or abandoned goods View Judgements
  24 Power to make rules for denaturing or mutilation of goods View Judgements
  25 Power to Grant Exemption from Duty View Judgements
  26 Refund of Export Duty in certain cases View Judgements
  27 Claim for refund of duty View Judgements
  27A Interest on Delayed refunds View Judgements
  28 Notice for Payment of Duties, Interest Etc. View Judgements
  28A Power not to recover duties not levied or Short-Levied as a result of General Practice View Judgements
  28AA Interest on Delayed Payment of duty View Judgements
  28AB Interest on Delayed Payment of duty in special cases View Judgements
  28B Duties Collected from the buyer to be deposited with the Central Government View Judgements
  28C Price of Goods to indicate the amount of duty paid thereon View Judgements
  28D Presumption that incidence of duty has been passed on to the buyer View Judgements
  28E Definitions View Judgements
  28F Authority for Advance Rulings View Judgements
  28G Vacancies, Etc., not to invalidate proceedings View Judgements
  28H Application for advance ruling View Judgements
  28-I Procedure on receipt of application View Judgements
  28J Applicability of Advance ruling View Judgements
  28K Advance ruling to be void in certain circumstances View Judgements
  28L Powers of Authority View Judgements
  28M Procedure of Authority View Judgements
  29 Arrival of vessels and Aircrafts in India View Judgements
  30 Delivery of Import manifest or import report View Judgements
  31 Imported goods not to be unloaded from vessel until entry inwards granted View Judgements
  32 Imported goods not to be unloaded unless mentioned in import mainfest or import report View Judgements
  33 Unloading and Loading of goods at approved places only View Judgements
  34 Goods not to be Unloaded or Loaded except under supervision of customs officer View Judgements
  35 Restrictions on goods being Water-Borne View Judgements
  36 Restrictions on Unloading and Loading of goods on Holidays, Etc. View Judgements
  37 Power to Board conveyances View Judgements
  38 Power to require Production of documents and ask Questions View Judgements
  39 Export goods not to be Loaded on vessel until Entry-Out-Wards Granted View Judgements
  40 Export goods not to be Loaded unless duly passed by proper officer View Judgements
  41 Delivery of Export manifest or Export report View Judgements
  42 No Conveyance to leave without written order View Judgements
  43 Exemption of certain classes of conveyances from certain provisions of this Chapter View Judgements
  44 Chapter not to apply to Baggage and Postal Articles View Judgements
  45 Restrictions on Custody and Removal of Imported goods View Judgements
  46 Entry of goods on Importation View Judgements
  47 Clearance of goods for Home Consumption View Judgements
  48 Procedure in case of goods not Cleared, Warehoused, or Transshipped within Thirty Days after Unloading View Judgements
  49 Storage of Imported goods in Warehouse Pending clearance View Judgements
  50 Entry of goods for exportation View Judgements
  51 Clearance of goods for exportation View Judgements
  52 Chapter not to apply to Baggage, Postal articles and stores View Judgements
  53 Transit of certain goods without payment of duty View Judgements
  54 Transshipment of certain goods without Payment of Duty View Judgements
  55 Liability of Duty on goods transited under Section 53 or Transshipped under Section 54 View Judgements
  56 Transport of certain classes of Goods Subject to prescribed Conditions View Judgements
  57 Appointing of Public Warehouses View Judgements
  58 Licensing of Private Warehouses View Judgements
  59 Warehousing Bond View Judgements
  59A Omitted View Judgements
  60 Permission for deposit of goods in a Warehouse View Judgements
  61 Period for which goods may remain Warehouse View Judgements
  62 Control over Warehoused Goods View Judgements
  63 Payment of Rent and Warehouse charges View Judgements
  64 Owner's right to deal with Warehoused goods View Judgements
  65 Manufacture and other Operations in Relation to Goods in a Warehouse View Judgements
  66 Power to Exempt Imported Materials used in the Manufacture of goods in Warehouse View Judgements
  67 Removal of goods from one Warehouse to Another View Judgements
  68 Clearance of Warehoused goods for home Consumption View Judgements
  69 Clearance of Warehoused goods for Exportation View Judgements
  70 Allowance in case of volatile goods View Judgements
  71 Goods not to be taken out of Warehouse except as Provided by This Act View Judgements
  72 Goods Improperly removed from Warehouse, Etc. View Judgements
  73 Cancellation and Return of Warehousing Bond View Judgements
  74 Drawback Allowable on Re-Export of Duty-Paid goods View Judgements
  75 Drawback on Imported Materials used in the Manufacture of goods which are exported View Judgements
  75A Interest on Drawback View Judgements
  76 Prohibition and Regulation of Drawback in certain cases View Judgements
  77 Declaration by Owner of Baggage View Judgements
  78 Determination of Rate of duty and tariff valuation in respect of Baggage View Judgements
  79 Bona Fide Baggage Exempted from duty View Judgements
  80 Temporary Detention of Baggage View Judgements
  81 Regulations in respect of Baggage View Judgements
  82 Label or Declaration Accompanying goods to be treated as entry View Judgements
  83 Rate of duty and tariff valuation in respect of goods imported or exported by Post View Judgements
  84 Regulations regarding goods imported or to be exported by Post View Judgements
  85 Stores may be allowed to be Warehoused without assessment to duty View Judgements
  86 Transit and Transshipment of Stores View Judgements
  87 Imported Stores may be consumed on Board a Foreign-Going vessel or Aircraft View Judgements
  88 Application of Section 69 and Chapter X to Stores View Judgements
  89 Stores to be free of export duty View Judgements
  90 Concessions in respect of Imported stores for the Navy View Judgements
  91 Chapter not to apply to Baggage and Stores View Judgements
  92 Entry of Coastal Goods View Judgements
  93 Coastal goods not to be Loaded until Bill Relating thereto is Passed, Etc. View Judgements
  94 Clearance of Coastal Goods at Destination View Judgements
  95 Master of a Coasting vessel to carry an advice book View Judgements
  96 Loading and Unloading of Coastal goods at customs port or coastal port only View Judgements
  97 No Coasting vessel to leave without written order View Judgements
  98 Application of certain provisions of This Act to coastal goods, etc. View Judgements
  98A Power to Relax View Judgements
  99 Power to make rules in respect of coastal goods and coasting vessels View Judgements
  100 Power to search suspected persons entering or leaving India, etc. View Judgements
  101 Power to search suspected persons in certain other cases View Judgements
  102 Persons to be searched may require to be taken before Gazetted officer of customs or magistrate View Judgements
  103 Power to screen or X-Ray Bodies of suspected persons for detecting secreted goods View Judgements
  104 Power to Arrest View Judgements
  105 Power to Search Premises View Judgements
  106 Power to Stop and Search conveyances View Judgements
  106A Power to Inspect View Judgements
  107 Power to Examine Persons View Judgements
  108 Power to summon persons to give Evidence and Produce documents View Judgements
  109 Power to require Production of order permitting clearance of goods Imported by Land View Judgements
  110 Seizure of Goods, Documents and Things View Judgements
  111 Confiscation of Improperly Imported goods, etc. View Judgements
  112 Penalty for Improper Importation of goods, etc. View Judgements
  113 Confiscation of goods attempted to be improperly exported, etc. View Judgements
  114 Penalty for Attempt to export goods improperly, etc. View Judgements
  114A Penalty for Short-Levy or Non-Levy of duty in certain cases View Judgements
  115 Confiscation of Conveyances View Judgements
  116 Penalty for not accounting for goods View Judgements
  117 Penalties for contravention, etc., not expressly mentioned View Judgements
  118 Confiscation of Packages and their contents View Judgements
  119 Confiscation of goods used for concealing smuggled goods View Judgements
  120 Confiscation of smuggled goods notwithstanding any change in form, etc. View Judgements
  121 Confiscation of Sale-Proceeds of smuggled goods View Judgements
  122 Adjudication of Confiscations and Penalties View Judgements
  123 Burden of Proof in certain cases View Judgements
  124 Issue of show cause notice before confiscation of goods, etc. View Judgements
  125 Option to Pay fine in Lieu of Confiscation View Judgements
  126 On Confiscation, Property to vest in Central Government View Judgements
  127 Award of Confiscation or Penalty by Customs officers not to Interfere with other Punishments View Judgements
  127A Definition View Judgements
  127B Application for Settlement of cases View Judgements
  127C Procedure receipt of Application under Section 127B View Judgements
  127D Power of Settlement commission to order provisional Attachment to Protect revenue View Judgements
  127E Power of Settlement Commission to reopen completed proceedings View Judgements
  127F Power and Procedure of Settlement Commission View Judgements
  127G Inspection, Etc., of Reports View Judgements
  127H Power of Settlement Commission to Grant Immunity from prosecution and Penalty View Judgements
  127-I Power of Settlement Commission to send a case back to the Proper Officer View Judgements
  127J Order of Settlement to be Conclusive View Judgements
  127K Recovery of Sums due under order of Settlement View Judgements
  127L Bar on Subsequent Application for Settlement in certain cases View Judgements
  127M Proceedings before settlement commission to be Judicial Proceedings View Judgements
  127N Applications of certain provisions of Central Excise Act View Judgements
  128 Appeals to Commissioner (Appeals) View Judgements
  128A Procedure in Appeal View Judgements
  129 Appellate Tribunal View Judgements
  129A Appeals to the Appellate Tribunal View Judgements
  129B Orders of Appellate Tribunal View Judgements
  129C Procedure of Appellate Tribunal View Judgements
  129D Powers of Board or Commissioner of Customs to Pass certain orders View Judgements
  129DA Powers of Revision of Board or Commissioner of Customs in certain cases View Judgements
  129DD Revision by Central Government View Judgements
  129E Deposit, Pending Appeal, of duty and Interest demanded or Penalty Levied View Judgements
  130 Statement of case to High Court View Judgements
  130A Application to High Court View Judgements
  130B Power of High Court or Supreme Court to require statement to be amended View Judgements
  130C Case before High Court to be heard by not less than two judges View Judgements
  130D Decision of High Court or Supreme Court on the case Stated View Judgements
  130E Appeal to Supreme Court View Judgements
  130F Hearing before Supreme Court View Judgements
  131 Sums due to be paid notwithstanding reference, etc. View Judgements
  131A Exclusion of time taken for copy View Judgements
  131B Transfer of certain pending proceedings and transitional provisions View Judgements
  131C Definitions View Judgements
  132 False Declaration, False documents, etc. View Judgements
  133 Obstruction of Officer of Customs View Judgements
  134 Refusal to be X-Rayed View Judgements
  135 Evasion of duty or Prohibitions View Judgements
  135A Preparation View Judgements
  135B Power of Court to Publish Name, Place of Business, Etc., of Persons convicted under the Act View Judgements
  136 Offences by Officers of Customs View Judgements
  137 Cognizance of Offences View Judgements
  138 Offences to be tried summarily View Judgements
  138A Presumption of Culpable Mental State View Judgements
  138B Relevancy of Statements under certain circumstances View Judgements
  138C Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as documents and as Evidence View Judgements
  139 Presumption as to Documents in certain cases View Judgements
  140 Offences by Companies View Judgements
  140A Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 View Judgements
  141 Conveyances and goods in a Customs area Subject to Control of offiers of Customs View Judgements
  142 Recovery of sums due to Government View Judgements
  143 Power to Allow Import or Export on execution of Bonds in certain cases View Judgements
  143A Duty Deferment View Judgements
  144 Power to take samples View Judgements
  145 Owner, Etc., to perform Operations Incidental to compliance with Customs Law View Judgements
  146 Customs house agents to be licensed View Judgements
  146A Appearance by authorised representative View Judgements
  147 Liability of principal and agent View Judgements
  148 Liability of agent appointed by the person in charge of a conveyance View Judgements
  149 Amendment of documents View Judgements
  150 Procedure for sale of goods and application of sale proceeds View Judgements
  151 Certain officers required to assist officers of customs View Judgements
  151A Instructions to officers of customs View Judgements
  152 Delegation of powers View Judgements
  153 Service of order, decision, etc. View Judgements
  154 Correction, clerical errors, etc. View Judgements
  154A Rounding off of duty, etc. View Judgements
  155 Protection of action taken under the Act View Judgements
  156 General power to make rules View Judgements
  157 General power to make regulations View Judgements
  158 Provisions with respect to rules and regulations View Judgements
  159 Rules, certain notifications and orders to be laid before Parliament View Judgements
  160 Repeal and savings View Judgements
  161 Removal of difficulties View Judgements

Schedule           Repeals



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