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Customs Act, 1962 Complete Act - Bare Act

StateCentral Government
Year
Act Info:
Preamble1 - THE CUSTOMS ACT, 1962
Chapter 1
Section1 - Short title, extent and commencement
Section2 - Definitions
Chapter 2
Section3 - Classes of officers of customs
Section4 - Appointment of officers of customs
Section5 - Powers of officers of customs
Section6 - Entrustment of functions of Board and customs officers on certain other officers
Chapter 3
Section7 - Appointment of customs ports, airports, etc
Section8 - Power to approve landing places and specify limits of customs area
Section9 - Power to declare places to be warehousing stations
Section10 - Appointment of boarding stations
Chapter 4
Section11 - Power to prohibit importation or exportation of goods
Chapter4A - DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF
Section11A - Definitions
Section11B - Power of Central Government to notify goods
Section11C - Persons possessing notified goods to intimate the place of storage, etc
Section11D - Precautions to be taken by persons acquiring notified 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 - Determination of duty where goods consist of articles liable to different rates of duty
Section20 - Re-importation of goods
Section21 - Goods derelict, wreck, etc.
Section22 - Abatement of duty on damaged or deteriorated goods
Section23 - Remission of duty on lost, destroyed or abandoned goods
Section24 - Power to make rules for denaturing or mutilation of goods
Section25 - Power to grant exemption from duty
Section26 - Refund of export duty in certain cases
Section26A - Refund of import duty in certain cases
Section27 - Claim for refund of duty
Section27A - Interest on delayed refunds
Section28 - Notice for payment of duties, interest, etc
Section28A - Power not to recover duties not levied or short-levied as a result of general practice
Section28AA - Interest on delayed payment of duty
Section28AB - Interest on delayed payment of duty in special cases
Section28B - Duties collected from the buyer to be deposited with the Central Government
Section28BA - Provisional attachment to protect revenue in certain cases
Chapter5A - INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
Section28C - Price of goods to indicate the amount of duty paid thereon
Section28D - Presumption that incidence of duty has been passed on to the buyer
Chapter5B - ADVANCE RULINGS
Section28E - Definitions
Section28F - Authority for advance rulings
Section28G - Vacancies, etc., not to invalidate proceedings
Section28H - Application for advance ruling
Section28I - Procedure on receipt of application
Section28J - Applicability of advance ruling
Section28K - Advance ruling to be void in certain circumstances
Section28L - Powers of Authority
Section28M - Procedure of Authority
Chapter 6
Section29 - Arrival of vessels and aircrafts in India
Section30 - Delivery of import manifest or import report
Section31 - Imported goods not to be unloaded from vessel until entry inwards granted
Section32 - Imported goods not to be unloaded unless mentioned in import manifest or import report
Section33 - Unloading and loading of goods at approved places only
Section34 - Goods not to be unloaded or loaded except under supervision of customs officer
Section35 - Restrictions on goods being water-borne
Section36 - Restrictions on unloading and loading of goods on holidays, etc
Section37 - Power to board conveyances
Section38 - Power to require production of documents and ask questions
Section39 - Export goods not to be loaded on vessel until entry-outwards granted
Section40 - Export goods not to be loaded unless duly passed by proper officer
Section41 - Delivery of export manifest or export report
Section42 - No conveyance to leave without written order
Section43 - Exemption of certain classes of conveyances from certain provisions of this Chapter
Chapter 7
Section44 - Chapter not to apply to baggage and postal articles
Section45 - Restrictions on custody and removal of imported goods
Section46 - Entry of goods on importation
Section47 - Clearance of goods for home consumption
Section48 - Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
Section49 - Storage of imported goods in warehouse pending clearance
Section50 - Entry of goods for exportation
Section51 - Clearance of goods for exportation
Chapter 8
Section52 - Chapter not to apply to baggage, postal articles and stores
Section53 - Transit of certain goods without payment of duty
Section54 - Transhipment of goods without payment of duty
Section55 - Liability of duty on goods transited under section 53 or transhipped under section 54
Section56 - Transport of certain classes of goods subject to prescribed conditions
Chapter 9
Section57 - Appointing of public warehouses
Section58 - Licensing of private warehouses
Section59 - Warehousing bond
Section59A - Conditions for warehousing of certain goods [Repealed]
Section60 - Permission for deposit of goods in a warehouse
Section61 - Period for which goods may remain warehoused
Section62 - Control over warehoused goods
Section63 - Payment of rent and warehouse charges
Section64 - Owners right to deal with warehoused goods
Section65 - Manufacture and other operations in relation to goods in a warehouse
Section66 - Power to exempt imported materials used in the manufacture of goods in warehouse
Section67 - Removal of goods from one warehouse to another
Section68 - Clearance of warehoused goods for home consumption
Section69 - Clearance of warehoused goods for exportation
Section70 - Allowance in case of volatile goods
Section71 - Goods not to be taken out of warehouse except as provided by this Act
Section72 - Goods improperly removed from warehouse, etc
Section73 - Cancellation and return of warehousing bond
Chapter 10
Section74 - Drawback allowable on re-export of duty paid goods
Section75 - Drawback on imported materials used in the manufacture of goods which are exported
Section75A - Interest on drawback
Section76 - Prohibition and regulation of drawback in certain cases
Chapter10A - [OMITTED]
Chapter 11
Section77 - Declaration by owner of baggage
Section78 - Determination of rate of duty and tariff valuation in respect of baggage
Section79 - Bona fide baggage exempted from duty
Section80 - Temporary detention of baggage
Section81 - Regulations in respect of baggage
Section82 - Label or declaration accompanying goods to be treated as entry
Section83 - Rate of duty and tariff valuation in respect of goods imported or exported by post
Section84 - Regulations regarding goods imported or to be exported by post
Section85 - Stores may be allowed to be warehoused without assessment to duty
Section86 - Transit and transhipment of stores
Section87 - Imported stores may be consumed on board a foreign-going vessel or aircraft
Section88 - Application of section 69 and Chapter X to stores
Section89 - Stores to be free of export duty
Section90 - Concessions in respect of imported stores for the Navy
Chapter 12
Section91 - Chapter not to apply to baggage and stores
Section92 - Entry of coastal goods
Section93 - Coastal goods not to be loaded until bill relating thereto is passed, etc
Section94 - Clearance of coastal goods at destination
Section95 - Master of a coastal vessel to carry an advice book
Section96 - Loading and unloading of coastal goods at customs port or coastal port only
Section97 - No coasting vessel to leave without written order
Section98 - Application of certain provisions of this Act to coastal goods, etc
Section98A - Power to relax
Section99 - Power to make rules in respect of coastal goods and coasting vessels
Chapter 13
Section100 - Power to search suspected persons entering or leaving India, etc
Section101 - Power to search suspected persons in certain other cases
Section102 - Persons to be searched may require to be taken before gazetted officer of customs or magistrate
Section103 - Powers to screen or X-ray bodies of suspected persons for detecting secreted goods
Section104 - Power to arrest
Section105 - Power to search premises
Section106 - Power to stop and search conveyances
Section106A - Power to inspect
Section107 - Power to examine persons
Section108 - Power to summon persons to give evidence and produce documents
Section109 - Power to require production of order permitting clearance of goods imported by land
Section110 - Seizure of goods, documents and things
Section110A - Provisional release of goods, documents and things seized pending adjudication
Chapter 14
Section111 - Confiscation of improperly imported goods, etc
Section112 - Penalty for improper importation of goods, etc
Section113 - Confiscation of goods attempted to be improperly exported, etc
Section114 - Penalty for attempt to export goods improperly, etc
Section114A - Penalty for short-levy or non-levy of duty in certain cases
Section114 AA - Penalty for use of false and incorrect material
Section115 - Confiscation of conveyances
Section116 - Penalty for not accounting for goods
Section117 - Penalties for contravention, etc., not expressly mentioned
Section118 - Confiscation of packages and their contents
Section119 - Confiscation of goods used for concealing smuggled goods
Section120 - Confiscation of smuggled goods notwithstanding any change in form, etc
Section121 - Confiscation of sale-proceeds of smuggled goods
Section122 - Adjudication of confiscations and penalties
Section122A - Adjudication Procedure
Section123 - Burden of proof in certain cases
Section124 - Issue of show-cause notice before confiscation of goods, etc
Section125 - Option to pay fine in lieu of confiscation
Section126 - On confiscation, property to vest in Central Government
Section127 - Award of confiscation or penalty by customs officers not to interfere with other punishments
Chapter14A - SETTLEMENT OF CASES
Section127A - Definition
Section127B - Application for settlement of cases
Section127C - Procedure on receipt of application under section 127B
Section127D - Power of Settlement Commission to order provisional attachment to protect revenue
Section127E - Power of Settlement Commission to reopen completed proceedings
Section127F - Power and procedure of Settlement Commission
Section127G - Inspection etc., of reports
Section127H - Power of Settlement Commission to grant immunity from prosecution and penalty
Section127I - Power of Settlement Commission to send a case back to the proper officer
Section127J - Order of settlement to be conclusive
Section127K - Recovery of sums due under order of settlement
Section127L - Bar on subsequent application for settlement in certain cases
Section127M - Proceedings before Settlement Commission to be judicial proceedings
Section127MA - Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission [Omitted]
Section127N - Application of certain provisions of Central Excise Act
Chapter15 - APPEALS
Section128 - Appeals to Commissioner Appeals
Section128A - Procedure in appeal
Section129 - Appellate Tribunal
Section129A - Appeals to the Appellate Tribunal
Section129B - Orders of Appellate Tribunal
Section129C - Procedure of Appellate Tribunal
Section129D - Power of Board Commissioner of Customs to pass certain orders
Section129DA - Powers of revision of Board or Commissioner of Customs in certain cases
Section129DD - Revision by Central Government
Section129E - Deposit, pending appeal, of duty and interest demanded or penalty levied
Section129 EE - Interest on delayed refund of amount deposit under the Proviso to Section 129E
Section130 - Statement of case to High Court
Section130A - Application to High Court
Section130B - Power of High Court or Supreme Court to require statement to be amended
Section130C - Case before High Court to be heard by not less than two judges
Section130D - Decision of High Court or Supreme Court on the case stated
Section130E - Appeal to Supreme Court
Section130F - Hearing before Supreme Court
Section131 - Sums due to be paid notwithstanding reference, etc
Section131A - Exclusion of time taken for copy
Section131B - Transfer of certain pending proceedings and transitional provisions
Section131C - Definitions [Omitted]
Chapter 16
Section132 - False declaration, false documents, etc
Section133 - Obstruction of officer of customs
Section134 - Refusal to be X-rayed
Section135 - Evasion of duty or prohibitions
Section135A - Preparation
Section135B - Power of court to publish name, place of business, etc., of persons convicted under the Act
Section136 - Offences by officers of customs
Section137 - Cognizance of offences
Section138 - Offences to be tried summarily
Section138A - Presumption of culpable mental state
Section138B - Relevancy of statements under certain circumstances
Section138C - Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Section139 - Presumption as to documents in certain cases
Section140 - Offences by companies
Section140A - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Chapter 17
Section141 - Conveyances and goods in a customs area subject to control of officers of customs
Section142 - Recovery of sums due to Government
Section143 - Power to allow import or export on execution of bonds in certain cases
Section143A - Duty deferment
Section144 - Power to take samples
Section145 - Owner, etc., to perform operations incidental to compliance with customs law
Section146 - Customs house agents to be licensed
Section146A - Appearance by authorised representative
Section147 - Liability of principal and agent
Section148 - Liability of agent appointed by the person in charge of a conveyance
Section149 - Amendment of documents
Section150 - Procedure for sale of goods and application of sale proceeds
Section151 - Certain officers required to assist officers of customs
Section151A - Instructions to officers of customs
Section152 - Delegation of powers
Section153 - Service of order, decision, etc
Section154 - Correction of clerical errors, etc
Section154A - Rounding off of duty, etc
Section154 B - Publication of information respecting persons in certain cases
Section155 - Protection of action taken under the Act
Section156 - General power to make rules
Section157 - General power to make regulations
Section158 - Provisions with respect to rules and regulations
Section159 - Rules, certain notifications and orders to be laid before Parliament
Section159A - Effect of amendments, etc., of rules, regulations, notifications or orders
Section160 - Repeal and savings
Section161 - Removal of difficulties
Schedule1 - SCHEDULE [Repeals]


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