The Customs Act,1962

Classes of officers of customs.

OFFICERS OF CUSTOMS

Section 3 to Section 6

Section 3

Section 4

Appointment of officers of customs.

Section 5

Powers of officers of customs.

Section 6

Entrustment of functions of Board and customs officers on certain other officers.

APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.

Section 7 to Section 10

Section 7

Appointment of customs ports, airports, etc.

Section 8

Power to approve landing places and specify limits of customs area.

Section 9

Appointment of boarding stations.

Section 10

PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS

Section 11

Power to prohibit importation or exportation of goods.

DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF

Section 11A to Section 11G

Section 11A

Power of Central Government to notify goods.

Section 11B

Section 11C

Persons possessing notified goods to intimate the place of storage, etc.

Section 11D

Precautions to be taken by persons acquiring notified goods.

Section 11E

Persons possessing notified goods to maintain accounts.

Section 11F

Sale, etc., of notified goods to be evidenced by vouchers.

Section 11G

Sections 11C, 11E and 11F not to apply to goods in personal use.

PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS

Section 11H to Section 11M

Section 11H

Power of Central Government to specify goods.

Section 11I

Section 11J

Persons possessing specified goods to intimate the place of storage, etc.

Section 11K

Transport of specified goods to be covered by vouchers.

Section 11L

Persons possessing specified goods to maintain accounts.

Section 11M

Steps to be taken by persons selling or transferring any specified goods.

POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB

Section 11N

Power to exempt.

LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES

Section 12 to Section 28BA

Section 12

Dutiable goods.

Section 13

Duty on pilfered goods.

Section 14

Valuation of goods.

Section 15

Date for determination of rate of duty and tariff valuation of imported goods.

Section 16

Date for determination of rate of duty and tariff valuation of export goods.

Section 17

Assessment of duty.

Section 18

Provisional assessment of duty.

Section 19

Determination of duty where goods consist of articles liable to different rates of duty.

Section 20

Re-importation of goods.

Section 21

Goods derelict, wreck, etc.

Section 22

Abatement of duty on damaged or deteriorated goods.

Section 23

Remission of duty on lost, destroyed or abandoned goods.

Section 24

Power to make rules for denaturing or mutilation of goods.

Section 25

Power to grant exemption from duty.

Section 25A

Inward processing of goods.

Section 25B

Outward processing of goods.

Section 26

Refund of export duty in certain cases.

Section 26A

Refund of import duty in certain cases.

Section 27

Claim for refund of duty.

Section 27A

Interest on delayed refunds.

Section 28

Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.

Section 28A

Power not to recover duties not levied or short-levied as a result of general practice.

Section 28AA

Interest on delayed payment of duty.

Section 28AAA

Recovery of duties in certain cases.

Section 28B

Duties collected from the buyer to be deposited with the Central Government.

Section 28BA

Provisional attachment to protect revenue in certain cases.

INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND

Section 28C to Section 28D

Section 28C

Price of goods to indicate the amount of duty paid thereon.

Section 28D

Presumption that incidence of duty has been passed on to the buyer.

ADVANCE RULINGS

Section 28E to Section 28M

Section 28E

Customs Authority for Advance Rulings.

Section 28EA

Section 28F

Authority for advance rulings.

Section 28G

Application for advance ruling.

Section 28H

Section 28I

Procedure on receipt of application.

Section 28J

Applicability of advance ruling.

Section 28K

Advance ruling to be void in certain circumstances.

Section 28KA

Appeal.

Section 28L

Powers of Authority.

Section 28M

Procedure for Authority.

PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS

Section 29 to Section 43

Section 29

Arrival of vessels and aircrafts in India.

Section 30

Delivery of arrival manifest or import manifest or import report.

Section 30A

Passenger and crew arrival manifest and passenger name record information.

Section 31

Imported goods not to be unloaded from vessel until entry inwards granted.

Section 32

Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.

Section 33

Unloading and loading of goods at approved places only.

Section 34

Goods not to be unloaded or loaded except under supervision of customs officer.

Section 35

Restrictions on goods being water-borne.

Section 36

Restrictions on unloading and loading of goods on holidays, etc.

Section 37

Power to board conveyances.

Section 38

Power to require production of documents and ask questions.

Section 39

Export goods not to be loaded on vessel until entry-outwards granted.

Section 40

Export goods not to be loaded unless duly passed by proper officer.

Section 41

Delivery of departure manifest or export manifest or export report.

Section 41A

Passenger and crew departure manifest and passenger name record information.

Section 42

No conveyance to leave without written order.

Section 43

Exemption of certain classes of conveyances from certain provisions of this Chapter.

CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS

Section 44

Chapter not to apply to baggage and postal articles.

Clearance of imported goods

Section 45 to Section 49

Section 45

Restrictions on custody and removal of imported goods.

Section 46

Entry of goods on importation.

Section 47

Clearance of goods for home consumption.

Section 48

Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.

Section 49

Storage of imported goods in warehouse pending clearance.

Clearance of export goods

Section 50 to Section 51

Section 50

Entry of goods for exportation.

Section 51

Clearance of goods for exportation.

PAYMENTS THROUGH ELECTRONIC CASH LEDGER

Section 51A

Payment of duty, interest, penalty, etc.

GOODS IN TRANSIT

Section 52 to Section 56

Section 52

Chapter not to apply to baggage, postal articles and stores.

Section 53

Transit of certain goods without payment of duty.

Section 54

Transhipment of certain goods without payment of duty.

Section 55

Liability of duty on goods transited under section 53 or transhipped under section 54.

Section 56

Transport of certain classes of goods subject to prescribed conditions.

WAREHOUSING

Section 57 to Section 73A

Section 57

Licensing of public warehouses.

Section 58

Licensing of private warehouses.

Section 58A

Licensing of special warehouses.

Section 58B

Cancellation of licence.

Section 59

Warehousing bond.

Section 59A

Permission for removal of goods for deposit in warehouse.

Section 60

Section 61

Period for which goods may remain warehoused.

Section 62

Section 63

Owner?s right to deal with warehoused goods.

Section 64

Section 65

Manufacture and other operations in relation to goods in a warehouse.

Section 66

Power to exempt imported materials used in the manufacture of goods in warehouse.

Section 67

Removal of goods from one warehouse to another.

Section 68

Clearance of warehoused goods for home consumption.

Section 69

Clearance of warehoused goods for export.

Section 70

Allowance in case of volatile goods.

Section 71

Goods not to be taken out of warehouse except as provided by this Act.

Section 72

Goods improperly removed from warehouse, etc.

Section 73

Cancellation and return of warehousing bond.

Section 73A

Custody and removal of warehoused goods.

DRAWBACK

Section 74 to Section 76N

Section 74

Drawback allowable on re-export of duty-paid goods.

Section 75

Drawback on imported materials used in the manufacture of goods which are exported.

Section 75A

Interest on drawback.

Section 76

Prohibition and regulation of drawback in certain cases.

Section 76A

Section 76B

Section 76C

Section 76D

Section 76E

Section 76F

Section 76G

Section 76H

Section 76I

Section 76J

Section 76K

Section 76L

Section 76M

Section 76N

Baggage

Section 77 to Section 81

Section 77

Declaration by owner of baggage.

Section 78

Determination of rate of duty and tariff valuation in respect of beggage.

Section 79

Bona fide baggage exempted from duty.

Section 80

Temporary detention of baggage.

Section 81

Regulations in respect of baggage.

Goods imported or exported by post

Section 82 to Section 84

Section 82

Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.

Section 83

Section 84

Regulations regarding goods imported or to be exported by post or courier.

Stores

Section 85 to Section 90

Section 85

Stores may be allowed to be warehoused without assessment to duty

Section 86

Transit and transhipment of stores.

Section 87

Imported stores may be consumed on board a foreign-going vessel or aircraft.

Section 88

Application of section 69 and Chapter X to stores.

Section 89

Stores to be free of export duty

Section 90

Concessions in respect of imported stores for the Navy

PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS

Section 91 to Section 99

Section 91

Chapter not to apply to baggage and stores.

Section 92

Entry of coastal goods.

Section 93

Coastal goods not to be loaded until bill relating thereto is passed, etc.

Section 94

Clearance of coastal goods at destination.

Section 95

Master of a coasting vessel to carry an advice book.

Section 96

Loading and unloading of coastal goods at customs port or coastal port only.

Section 97

No coasting vessel to leave without written order.

Section 98

Application of certain provisions of this Act to coastal goods, etc.

Section 98A

Power to relax.

Section 99

Power to make rules in respect of coastal goods and coasting vessels.

AUDIT

Section 99A

Audit.

SEARCHES, SEIZURE AND ARREST

Section 100 to Section 110A

Section 100

Power to search suspected persons entering or leaving India, etc.

Section 101

Power to search suspected persons in certain other cases.

Section 102

Persons to be searched may require to be taken before gazetted officer of customs or magistrate.

Section 103

Power to screen or X-ray bodies of suspected persons for detecting secreted goods.

Section 104

Power to arrest.

Section 105

Power to search premises.

Section 106

Power to stop and search conveyances.

Section 106A

Power to inspect.

Section 107

Power to examine persons.

Section 108

Power to summon persons to give evidence and produce documents.

Section 108A

Obligation to furnish information

Section 108B

Penalty for failure to furnish information return.

Section 109

Power to require production of order permitting clearance of goods imported by land.

Section 109A

Power to undertake controlled delivery.

Section 110

Seizure of goods, documents and things.

Section 110A

Provisional release of goods, documents and things seized pending adjudication.

CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

Section 111 to Section 127

Section 111

Confiscation of improperly imported goods, etc.

Section 112

Penalty for improper importation of goods, etc.

Section 113

Confiscation of goods attempted to be improperly exported, etc.

Section 114

Penalty for attempt to export goods improperly, etc.

Section 114A

Penalty for short-levy or non-levy of duty in certain cases.

Section 114AA

Penalty for use of false and incorrect material.

Section 115

Confiscation of conveyances.

Section 116

Penalty for not accounting for goods.

Section 117

Penalties for contravention, etc., not expressly mentioned.

Section 118

Confiscation of packages and their contents.

Section 119

Confiscation of goods used for concealing smuggled goods

Section 120

Confiscation of smuggled goods notwithstanding any change in form, etc.

Section 121

Confiscation of sale-proceeds of smuggled goods.

Section 122

Adjudication of confiscations and penalties.

Section 122A

Adjudication Procedure.

Section 123

Burden of proof in certain cases.

Section 124

Issue of show cause notice before confiscation of goods, etc.

Section 125

Option to pay fine in lieu of confiscation.

Section 126

On confiscation, property to vest in Central Government.

Section 127

Award of confiscation or penalty by customs officers not to interfere with other punishments.

SETTLEMENT OF CASES

Section 127A to Section 127N

Section 127A

Application for settlement of cases.

Section 127B

Section 127C

Procedure on receipt of an application under section 127B

Section 127D

Power of Settlement Commission to order provisional attachment to protect revenue

Section 127E

Power and procedure of Settlement Commission.

Section 127F

Section 127G

Inspection, etc., of reports.

Section 127H

Power of Settlement Commission to grant immunity from prosecution and penalty

Section 127I

Power of Settlement Commission to send a case back to the proper officer.

Section 127J

Order of Settlement to be conclusive.

Section 127K

Recovery of sums due under order of settlement.

Section 127L

Bar on subsequent application for settlement in certain cases.

Section 127M

Proceedings before Settlement Commission to be judicial proceedings.

Section 127MA

Applications of certain provisions of Central Excise Act.

Section 127N

APPEALS

Section 128 to Section 131C

Section 128

Appeals to Commissioner (Appeals).

Section 128A

Procedure in appeal.

Section 129

Appellate Tribunal.

Section 129A

Appeals to the Appellate Tribunal.

Section 129B

Orders of Appellate Tribunal.

Section 129C

Procedure of Appellate Tribunal.

Section 129D

Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders.

Section 129DA

Powers of revision of Board or Collector of Customs in certain cases.

Section 129DD

Revision by Central Government.

Section 129E

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.

Section 129EE

Interest on delayed refund of amount deposited under section 129E.

Section 130

Appeal to High Court.

Section 130A

Application to High Court.

Section 130B

Power of High Court or Supreme Court to require statement to be amended.

Section 130C

Case before High Court to be heard by not less than two judges.

Section 130D

Decision of High Court or Supreme Court on the case stated.

Section 130E

Appeal to Supreme Court.

Section 130F

Hearing before Supreme Court.

Section 131

Sums due to be paid notwithstanding reference, etc.

Section 131A

Exclusion of time taken for copy.

Section 131B

Transfer of certain pending proceedings and transitional provisions.

Section 131BA

Appeal not to be filed in certain cases.

Section 131C

False declaration, false documents, etc.

OFFENCES AND PROSECUTIONS

Section 132 to Section 140A

Section 132

Section 133

Obstruction of officer of customs.

Section 134

Refusal to be X-rayed.

Section 135

Evasion of duty or prohibitions.

Section 135A

Preparation.

Section 135B

Power of court to publish name, place of business, etc., of persons convicted under the Act.

Section 136

Offences by officers of customs.

Section 137

Cognizance of offences.

Section 138

Offences to be tried summarily

Section 138A

Presumption of culpable mental state

Section 138B

Relevancy of statements under certain circumstances.

Section 138C

Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.

Section 139

Presumption as to documents in certain cases.

Section 140

Offences by companies.

Section 140A

Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.

MISCELLANEOUS

Section 141 to Section 161

Section 141

Conveyances and goods in a customs area subject to control of officers of customs.

Section 142

Recovery of sums due to Government.

Section 142A

Liability under Act to be first charge.

Section 143

Power to allow import or export on execution of bonds in certain cases.

Section 143A