The Customs Act,1962 (Bare Act)/ Universal Law Publishing

THE CUSTOMS ACT, 1962
Amendments to the Customs Act, 1962 (52 of 1962) by the Finance Act, 2010
Introduction
CHAPTER I
PRELIMINARY
Sections i 1. Short title, extent and commencement j
2. Definitions '
CHAPTER II
orncERS OF customs
3. Classes of officers of customs
4. Appointment of officers of customs
5. Powers of officers of customs
6. Entrustmeijt of functions of Board and customs officers on
certain other officers
CHAPTER III
APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, WAREHOUSING STATIONS, ETC.
7. Appointment of customs ports, airports, etc.
8. Power to approye landing places and specify limits of customs area 9. Power to declare places to be warehousing stations
10. Appointment of boarding stations
CHAPTER IV
PROHIBITIONS ON IMPORTATION AND
EXPORTATION OF GOODS
11. Power to prohibit importation or exportation of goods
CHAPTERIVA
DETECTION OF ILLEGALLY IMPORTED GOODS AND
PREVENTION OF THE DISPOSAL THEREOF
HA. Definitions
IIB. Power of Central Goverrurfent to notify goods
lie. Persons possessing notified goods to intimate the place of storage, etc. '
IID. Precautions to be taken by persons acquiring notified goods
HE. Persons possessing notified goods to maintain accounts HF. Sale, etc., of notified goods to be evidenced by vouchers
HG. Sections HC, HE and HF not to apply to goods in personal use

CHAPTER IVB
PREVENTION OR DETECTION OF
ILLEGAL EXPORT OF GOODS
IIH. Definitions
ll-I. Power of Central Government to specify goods llj. Persons possessing specified goods to intimate the place of storage, etc. IIK. Transport of specified goods to be covered by vouchers IIL. Persons possessing specified goods to maintain accounts IIM. Steps to be taken by persons selling or transferring any specified goods
CHAPTER JVC
POWER TO EXEMPT FROM THE PROVISIONS OF
CHAPTERS IVA AND IVB
UN. Power to exempt
"CHAPTER V
LEVY OF, AND EXEMPTION FROM, ^ CUSTOMS DUTIES
"" 12. Dutiable goods 13. Duty on pilferred goods 14. Valuation of goods 15. Date for determination of rate of duty and tariff valuation of imported goods 16. Date for determination of rate of duty and tariff valuation of export goods
17. Assessment of duty
18. Provisional assessment of duty 19. Determination of duty where goods consist of articles liable to different rates of duty
20. Re-importation of goods
21. Goods derelict, wreck, etc. 22. Abatement of duty on damaged or deteriorated goods 23. Remission of duty on lost, destroyed or abandoned goods 24. Power to make rules for denaturing or mutilation of goods 25. Power to grant exemption from duty 26. Refund of export duty in certain cases 26A. Refund of import duty in certain cases 27. Claim for refund of duty 27A. Interest on delayed refunds 28. Notice for payment of duties, interest, etc. 28A. Power not to recover duties not levied or short-levied as a result of general practice 28AA. Interest on delayed payment of duty , 28AB. Interest on delayed payment of duty in special cases ^ 28B. Duties collected from the buyer to be deposited with the Central Govermnent 28BA. Provisional attachment to protect revenue in certain cases

CHAPTER VA
indicating amount of duty in the price of
GOODS, ETC., FOR PURPOSE OF REFUND
Price of goods to indicate the amount of duty paid thereon Presumption that incidence of duty has been passed on to the buyer
CHAPTER VB
ADVANCE RULINGS
Definitions Autliority for advance rulings Vacancies, etc., not to invalidate proceedings Application for advance ruling Procedure on receipt of application Applicability of advance ruling
Advance ruling to be void in certain circumstances
Powers of Authority
Procedure of Authority
CHAPTER VI
PROVISIONS RELATING TO CONVEYANCES CARRYING
IMPORTED OR EXPORTED GOODS
Arrival of vessels and aircrafts in India Delivery of import manifest or import report Imported goods not to be unloaded from vessel until entry inwards granted Imported goods not to be unloaded unless mentioned in import manifest or import report Unloading and loading of goods at approved places only Goods not to be unloaded or loaded except under supervision
of customs officer Restrictions on goods being water-borne Restrictions on unloading and loading of goods on holidays, etc.
Power to board conveyances Power to require production of documents and ask questions Export goods not to be loaded on vessel imtil entry-outwards granted . Export goods not to be loaded unless duly passed by proper officer Delivery of export manifest or export report No conveyance to leave without written order Exemption of certain classes of conveyances from certain ^ provisions of this Chapter
CHAPTER VII
CLEARANCE OF IMPORTED GOODS
AND EXPORT GOODS Chapter not to apply to baggage and postal articles
Clearance of Imported Goods
Restrictions on custody and removal of imported goods Entry of goods on importation

SecKons
47. Clearance of goods for home consumption
48. Procedure in case of goods not cleared, warehoused or • transhipped within thirty days after unloading 49. Storage of imported goods in warehouse pending clearance
Clearance of export goods
50. Entry of goods for exportation 51. Clearance of goods for exportation
CHAPTER VIII
GOODS IN TRANSIT
52. Chapter not to apply to baggage, postal articles and stores 53. Transit of certain goods without payment of duty 54. Transliipment of goods without payment of duty 55. Liability of duty on goods transited under section 53 or transhipped
under section 54
56. Transport of certain classes of goods subject to prescribed conditions
CHAPTER IX
WAREHOUSING
57. Appointing of public warehouses 58. L.icensing of private warehouses 59. Warehousing bond
59A. [Repealed]
60. Permission for deposit of goods in a warehouse 61. Period for which goods may remain warehoused
62. Control over warehoused goods 63. Payment of rent and warehouse charges 64. ■ Owner's right to deal with warehoused goods 65. Manufacture and other operations in relation to goods in a warehouse 66. Power to exenTpt imported materials used in the manufacture ^ of goods in warehouse 67. Removal of goods from one warehouse to another 68. Clearance of warehoused goods for home consumption 69. Clearance of warehoused goods for exportation 70. Allowance in case of volatile goods 71. Goods not to be taken out of warehouse except as provided by this Act 72. Goods improperly removed from warehouse, etc. 73. Cancellation and return of warehousing bond
CHAPTER X
DRAWBACK
74. Drawback allowable on re-export of duty-paid goods 75. Drawback on imported materials used in the manufacture of goods which are exported
75A. Interest on drawback 76. Prohibition and regulation of drawback in certain cases

CHAPTER XA—[Repealed]
76A. to 76N. [Repealed] 54
CHAPTER XI
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS
IMPORTED OR EXPORTED BY POST AND STORES
Baggage
77. Declaration by owner of baggage 78. Determination of rate of duty and tariff valuation in respect of baggage 79. Bom fide baggage exempted from duty 80. Temporary detention of baggage 81. Regulations iir respect of baggage
Goods imported or exported by post
82. Label or declaration accompanying goods to be treated as entry ; 83. Rate of duty and tariff valuation in respect of goods imported or exported by post 84. Regulations reg&rding goods imported or to be exported by post
Stores
85. Stores may be allowed to be warehoused without assessment to duty 86. Transit and transhipment of stores 87. Imported stores may be consumed on board a foreign-going vessel or aircraft
88. Application of section 69 and Chapter X to stores
89. Stores to be free of export duty 90. Concessions in respect of imported stores for tire Navy
CHAPTER XIl
PROVISIONS RELATING TO COASTAL GOODS AND
VESSELS CARRYING COASTAL GOODS
91. Chapter not to apply to baggage and stores 92. Entry of coastal goods 93. Coastal goods not to be loaded imtil bill relating thereto is passed, etc.
94. Clearance of coastal goods at destination
95. Master of a coasting vessel to carry an advice book 96. Loading and unloading of coastal goods at customs port or coastal port only
97. No coasting vessel to leave without written order 98. Application of certain provisions of this Act to coastal goods, etc.
98A. Power to relax 99. Power to make rules in respect of coastal goods and coasting vessels
CHAPTER XIII
SEARCHES, SEIZURE AND ARREST
100. Power to search suspected persons entering or leaving India, etc. 101. Power to search suspected persons in certain other cases
102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate

Sections
103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods
104. Power to arrest
105. Power to search premises 106. Power to stop and search conveyances
106A. Power to inspect
107. Power to examine persons 108. Power to summon persons to give evidence and produce documents 109. Power to require production of order permitting clearance of goods imported by land ^ 110. Seizure of goods, documents and things llOA. Provisional release of goods, documents and things seized pending adjudication
CHAPTER XIV CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES 111. Confiscation of improperly imported goods, etc. 112 Penalty for improper importation of goods, etc. 113' Confiscation of goods attempted to be improperly exported, etc. 114. Penalty for attempt to export goods improperly, etc. 114A. Penalty for short-levy or non-levy of duty m certain cases 114AA. Penalty for use of false and incorrect material 115. Confiscation of conveyances 116 Penalty for not accounting for goods 117. Penalties for contravention, etc., not expressly mentioned 118. Confiscation of packages and their contents 119. Confiscation of goods used for concealing smuggled goods 120. Confiscation of smuggled goods notwithstandmg any change in form, etc. 121. Confiscation of sale-proceeds of smuggled goods 122. Adjudication of confiscations and penalties 122A. Adjudication procedure 123 Burden of proof in certain cases feue o( show oa«» ho..« be(o« oonfsc.hon of goods. ,25: Optton .0 pay fins "l, cove™n«.. 126. On confiscation, property to vest m cen 127. Award of confiscation or penalty by customs to interfere with other pumshments CHAPTER XIVA SETTLEMENT OF CASES
127A. Definitions 127B. Application for settlement 127B 127C. Procedure on receipt of an pp ovisional attachment 127D. Power of Settlement Commission to order pr to protect revenue ,ponen completed proceedings :27E. Power of SetUement Cbmm.ssion to reopen comp
75
76
77
81
81
127F. Power and procedure of Settlement Commission 127G. Irrspection, etc., of reports 127H. Power of Settlement Commission to grant immunity from prosecution and penalty
127-1. Power of Settlement Commission to send a case back to the proper officer
127]. Order of settlement to be conclusive 127K. Recovery of sums due under order of settlement 127L. Bar on subsequent application for settlement in certain cases 127M. Proceedings before Settlement Conunission to be judicial proceedings
127MA. [Repealed], 127N. Applications of certain provisions of Central Excise Act
I
CHAPTER XV
APPEALS ' I
128. Appeals to Conunissioner (Appeals)
128A. Procediure in appeal 129. Appellate Tribunal 129A. Appeals to the Appellate Tribunal
129B. Orders of Appellate Tribunal
129C. Procedure of Appellate Tribunal 129D. Power of Committee of Chief Conamissioners of Customs " ' ' or Commissioner of Customs to pass certain orders
129DA. Powers of revision of Board or Commissioner of Customs
in certain cases
129DD. Revision by Central Government 129E. Deposit, pending appeal, of duty and interest, demanded or penalty levied 129EE. Interest on delayed refund of amount deposited imder the proviso to section 129E
130. [Repealed]
130A. to 130D. [Repealed]
130E. Appeal to Supreme Court
130F. Hearing before Supreme Court 131. Sums due to be paid notwithstanding reference, etc.
131A. Exclusion of time taken for copy 131B. Transfer of certain pending proceedings and transitional provisions
131C. Definitions
CHAPTER XVI
OFFENCES AND PROSECUTIONS
132. False declaration, false documents, etc.
133. Obstruction of officer of customs 134. Refusal to be X-rayed 135. Evasion of duty or prohibitions
135A. Preparation

Sections
135B. Power of court to publish name, place of business, etc., of personsv convicted under the Act
136. Offences by officers of customs 137. Cognizance of offences
138. Offences to be tried sumn^arily 13SA. Presumption of culpable mental state 138B. Relevancy of statements under certain circumstances 138C. Admissibiiity of micro films, facsinule copies of documents and computer print outs as documents and as evidence 139. Presumption as to documents in certain cases 140. Offences by companies 140A. Application of secKon 562 of the Code of CrUninal Procedure, 1898, and of the Probation of Offenders Act, 1958
CHAPTER XVII MISCELLANEOUS 141. Conveyances and goods in a customs area subject to control of officers of customs 142. Recovery of siuns due to Government 143. Power to allow import or export on execution of bonds in certain cases
143A. Duty deferment 144. Power to take samples 145. Owner„etc., to perform operations incidental to compliance with customs law 146. Customs house agents to be licensed 146A. Appearance by authorized representative 147 Liability of principal and agent m Liabilil^ of ^genf appointed by Ure person in charge of a conveyance 149. Amendment of documents 150. Procedure for sale of goods and application of sa e procee 151. Certain officers required to assist officers of customs 151A. Instructions to officers of customs 152. Delegation of powers 153 Service of order, decision, etc. 154 Correction, clerical errors, etc. f::—'— p.™»—155. Protection of action taken under the Act 156. General power to make rules ■ General power to make regulations 158: Provisions with respect to Parliament - r 160. Repeal and savings 161. Removal of diffR" the schedule