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The Customs Act, 1962

Central

An Act to consolidate and amend the law relating to Customs.

Act number
52 of 1962
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
13 Dec 1962

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

286 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Classes of officers of customs.
  4. Section 4Appointment of officers of customs.
  5. Section 5Powers of officers of customs.
  6. Section 6Entrustment of functions of Board and customs officers on certain other officers.
  7. Section 7Appointment of customs ports, airports, etc.
  8. Section 8Power to approve landing places and specify limits of customs area.
  9. Section 9[Omitted.].
  10. Section 10Appointment of boarding stations.
  11. Section 11Power to prohibit importation or exportation of goods.
  12. Section 11ADefinitions.
  13. Section 11BPower of Central Government to notify goods.
  14. Section 11CPersons possessing notified goods to intimate the place of storage, etc.
  15. Section 11DPrecautions to be taken by persons acquiring notified goods.
  16. Section 11EPersons possessing notified goods to maintain accounts.
  17. Section 11FSale, etc., of notified goods to be evidenced by vouchers.
  18. Section 11GSections 11C, 11E and 11F not to apply to goods in personal use.
  19. Section 11HDefinitions.
  20. Section 11IPower of Central Government to specify goods.
  21. Section 11JPersons possessing specified goods to intimate the place of storage, etc.
  22. Section 11KTransport of specified goods to be covered by vouchers.
  23. Section 11LPersons possessing specified goods to maintain accounts.
  24. Section 11MSteps to be taken by persons selling or transferring any specified goods.
  25. Section 11NPower to exempt.
  26. Section 12Dutiable goods.
  27. Section 13Duty on pilfered goods.
  28. Section 14Valuation of goods.
  29. Section 15Date for determination of rate of duty and tariff valuation of imported goods.
  30. Section 16Date for determination of rate of duty and tariff valuation of export goods.
  31. Section 17Assessment of duty.
  32. Section 18Provisional assessment of duty.
  33. Section 19Determination of duty where goods consist of articles liable to different rates of duty.
  34. Section 20Re-importation of goods.
  35. Section 21Goods derelict, wreck, etc.
  36. Section 22Abatement of duty on damaged or deteriorated goods.
  37. Section 23Remission of duty on lost, destroyed or abandoned goods.
  38. Section 24Power to make rules for denaturing or mutilation of goods.
  39. Section 25Power to grant exemption from duty.
  40. Section 25AInward processing of goods.
  41. Section 25BOutward processing of goods.
  42. Section 26Refund of export duty in certain cases.
  43. Section 26ARefund of import duty in certain cases.
  44. Section 27Claim for refund of duty.
  45. Section 27AInterest on delayed refunds.
  46. Section 28Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
  47. Section 28APower not to recover duties not levied or short-levied as a result of general practice.
  48. Section 28AAInterest on delayed payment of duty.
  49. Section 28AAARecovery of duties in certain cases.
  50. Section 28BDuties collected from the buyer to be deposited with the Central Government.
  51. Section 28BAProvisional attachment to protect revenue in certain cases.
  52. Section 28BB28BB. Time limit for completion of certain actions.
  53. Section 28CPrice of goods to indicate the amount of duty paid thereon.
  54. Section 28DPresumption that incidence of duty has been passed on to the buyer.
  55. Section 28EDefinitions.
  56. Section 28EACustoms Authority for Advance Rulings.
  57. Section 28FAuthority for advance rulings.
  58. Section 28G[Omitted.].
  59. Section 28HApplication for advance ruling.
  60. Section 28IProcedure on receipt of application.
  61. Section 28JApplicability of advance ruling.
  62. Section 28KAdvance ruling to be void in certain circumstances.
  63. Section 28KAAppeal.
  64. Section 28LPowers of Authority.
  65. Section 28MProcedure for Authority.
  66. Section 29Arrival of vessels and aircrafts in India.
  67. Section 30Delivery of arrival manifest or import manifest or import report.
  68. Section 30APassenger and crew arrival manifest and passenger name record information.
  69. Section 31Imported goods not to be unloaded from vessel until entry inwards granted.
  70. Section 32Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.
  71. Section 33Unloading and loading of goods at approved places only.
  72. Section 34Goods not to be unloaded or loaded except under supervision of customs officer.
  73. Section 35Restrictions on goods being water-borne.
  74. Section 36Restrictions on unloading and loading of goods on holidays, etc.
  75. Section 37Power to board conveyances.
  76. Section 38Power to require production of documents and ask questions.
  77. Section 39Export goods not to be loaded on vessel until entry-outwards granted.
  78. Section 40Export goods not to be loaded unless duly passed by proper officer.
  79. Section 41Delivery of departure manifest or export manifest or export report.
  80. Section 41APassenger and crew departure manifest and passenger name record information.
  81. Section 42No conveyance to leave without written order.
  82. Section 43Exemption of certain classes of conveyances from certain provisions of this Chapter.
  83. Section 44Chapter not to apply to baggage and postal articles.
  84. Section 45Restrictions on custody and removal of imported goods.
  85. Section 46Entry of goods on importation.
  86. Section 47Clearance of goods for home consumption.
  87. Section 48Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
  88. Section 49Storage of imported goods in warehouse pending clearance.
  89. Section 50Entry of goods for exportation.
  90. Section 51Clearance of goods for exportation.
  91. Section 51APayment of duty, interest, penalty, etc.
  92. Section 52Chapter not to apply to baggage, postal articles and stores.
  93. Section 53Transit of certain goods without payment of duty.
  94. Section 54Transhipment of certain goods without payment of duty.
  95. Section 55Liability of duty on goods transited under section 53 or transhipped under section 54.
  96. Section 56Transport of certain classes of goods subject to prescribed conditions.
  97. Section 57Licensing of public warehouses.
  98. Section 58Licensing of private warehouses.
  99. Section 58ALicensing of special warehouses.
  100. Section 58BCancellation of licence.
  101. Section 59Warehousing bond.
  102. Section 59A[Omitted.].
  103. Section 60Permission for removal of goods for deposit in warehouse.
  104. Section 61Period for which goods may remain warehoused.
  105. Section 62[Omitted.].
  106. Section 63[Omitted.].
  107. Section 64Owner’s right to deal with warehoused goods.
  108. Section 65Manufacture and other operations in relation to goods in a warehouse.
  109. Section 66Power to exempt imported materials used in the manufacture of goods in warehouse.
  110. Section 67Removal of goods from one warehouse to another.
  111. Section 68Clearance of warehoused goods for home consumption.
  112. Section 69Clearance of warehoused goods for export.
  113. Section 70Allowance in case of volatile goods.
  114. Section 71Goods not to be taken out of warehouse except as provided by this Act.
  115. Section 72Goods improperly removed from warehouse, etc.
  116. Section 73Cancellation and return of warehousing bond.
  117. Section 73ACustody and removal of warehoused goods.
  118. Section 74Drawback allowable on re-export of duty-paid goods.
  119. Section 75Drawback on imported materials used in the manufacture of goods which are exported.
  120. Section 75AInterest on drawback.
  121. Section 76Prohibition and regulation of drawback in certain cases.
  122. Section 76AOmitted..
  123. Section 76BOmitted..
  124. Section 76COmitted..
  125. Section 76DOmitted..
  126. Section 76EOmitted..
  127. Section 76FOmitted..
  128. Section 76GOmitted..
  129. Section 76HOmitted..
  130. Section 76IOmitted..
  131. Section 76JOmitted..
  132. Section 76KOmitted..
  133. Section 76LOmitted..
  134. Section 76MOmitted..
  135. Section 76NOmitted..
  136. Section 77Declaration by owner of baggage.
  137. Section 78Determination of rate of duty and tariff valuation in respect of beggage.
  138. Section 79Bona fide baggage exempted from duty.
  139. Section 79Bona fide baggage exempted from duty.
  140. Section 80Temporary detention of baggage.
  141. Section 81Regulations in respect of baggage.
  142. Section 82Omitted..
  143. Section 83Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
  144. Section 84Regulations regarding goods imported or to be exported by post or courier.
  145. Section 85Stores may be allowed to be warehoused without assessment to duty
  146. Section 86Transit and transhipment of stores.
  147. Section 87Imported stores may be consumed on board a foreign-going vessel or aircraft.
  148. Section 88Application of section 69 and Chapter X to stores.
  149. Section 89Stores to be free of export duty
  150. Section 90Concessions in respect of imported stores for the Navy
  151. Section 91Chapter not to apply to baggage and stores.
  152. Section 92Entry of coastal goods.
  153. Section 93Coastal goods not to be loaded until bill relating thereto is passed, etc.
  154. Section 94Clearance of coastal goods at destination.
  155. Section 95Master of a coasting vessel to carry an advice book.
  156. Section 96Loading and unloading of coastal goods at customs port or coastal port only.
  157. Section 97No coasting vessel to leave without written order.
  158. Section 98Application of certain provisions of this Act to coastal goods, etc.
  159. Section 98APower to relax.
  160. Section 99Power to make rules in respect of coastal goods and coasting vessels.
  161. Section 99AAudit.
  162. Section 99BVerification of identity and compliance thereof
  163. Section 100Power to search suspected persons entering or leaving India, etc.
  164. Section 101Power to search suspected persons in certain other cases.
  165. Section 102Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
  166. Section 103Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
  167. Section 104Power to arrest.
  168. Section 105Power to search premises.
  169. Section 106Power to stop and search conveyances.
  170. Section 106APower to inspect.
  171. Section 107Power to examine persons.
  172. Section 108Power to summon persons to give evidence and produce documents.
  173. Section 108AObligation to furnish information
  174. Section 108BPenalty for failure to furnish information return.
  175. Section 109Power to require production of order permitting clearance of goods imported by land.
  176. Section 109APower to undertake controlled delivery.
  177. Section 110Seizure of goods, documents and things.
  178. Section 110AProvisional release of goods, documents and things seized pending adjudication.
  179. Section 110AAAction subsequent to inquiry, investigation or audit or any other specified purpose
  180. Section 111Confiscation of improperly imported goods, etc.
  181. Section 112Penalty for improper importation of goods, etc.
  182. Section 113Confiscation of goods attempted to be improperly exported, etc.
  183. Section 114Penalty for attempt to export goods improperly, etc.
  184. Section 114APenalty for short-levy or non-levy of duty in certain cases.
  185. Section 114AAPenalty for use of false and incorrect material.
  186. Section 114ABPenalty for obtaining instrument by fraud, etc.
  187. Section 114ACPenalty for fraudulent utilisation of input tax credit for claiming refund.
  188. Section 115Confiscation of conveyances.
  189. Section 116Penalty for not accounting for goods.
  190. Section 117Penalties for contravention, etc., not expressly mentioned.
  191. Section 118Confiscation of packages and their contents.
  192. Section 119Confiscation of goods used for concealing smuggled goods
  193. Section 120Confiscation of smuggled goods notwithstanding any change in form, etc.
  194. Section 121Confiscation of sale-proceeds of smuggled goods.
  195. Section 122Adjudication of confiscations and penalties.
  196. Section 122AAdjudication Procedure.
  197. Section 123Burden of proof in certain cases.
  198. Section 124Issue of show cause notice before confiscation of goods, etc.
  199. Section 125Option to pay fine in lieu of confiscation.
  200. Section 126On confiscation, property to vest in Central Government.
  201. Section 127Award of confiscation or penalty by customs officers not to interfere with other punishments.
  202. Section 127ADefinitions.
  203. Section 127BApplication for settlement of cases.
  204. Section 127CProcedure on receipt of an application under section 127B
  205. Section 127DPower of Settlement Commission to order provisional attachment to protect revenue
  206. Section 127EOmitted..
  207. Section 127FPower and procedure of Settlement Commission.
  208. Section 127GInspection, etc., of reports.
  209. Section 127HPower of Settlement Commission to grant immunity from prosecution and penalty
  210. Section 127IPower of Settlement Commission to send a case back to the proper officer.
  211. Section 127JOrder of Settlement to be conclusive.
  212. Section 127KRecovery of sums due under order of settlement.
  213. Section 127LBar on subsequent application for settlement in certain cases.
  214. Section 127MProceedings before Settlement Commission to be judicial proceedings.
  215. Section 127MAOmitted..
  216. Section 127NApplications of certain provisions of Central Excise Act.
  217. Section 128Appeals to Commissioner (Appeals).
  218. Section 128AProcedure in appeal.
  219. Section 129Appellate Tribunal.
  220. Section 129AAppeals to the Appellate Tribunal.
  221. Section 129BOrders of Appellate Tribunal.
  222. Section 129CProcedure of Appellate Tribunal.
  223. Section 129DPowers 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.
  224. Section 129DAPowers of revision of Board or Collector of Customs in certain cases.
  225. Section 129DDRevision by Central Government.
  226. Section 129EDeposit of certain percentage of duty demanded or penalty imposed before filing appeal.
  227. Section 129EEInterest on delayed refund of amount deposited under section 129E.
  228. Section 130Appeal to High Court.
  229. Section 130AApplication to High Court.
  230. Section 130BPower of High Court or Supreme Court to require statement to be amended.
  231. Section 130CCase before High Court to be heard by not less than two judges.
  232. Section 130DDecision of High Court or Supreme Court on the case stated.
  233. Section 130EAppeal to Supreme Court.
  234. Section 130FHearing before Supreme Court.
  235. Section 131Sums due to be paid notwithstanding reference, etc.
  236. Section 131AExclusion of time taken for copy.
  237. Section 131BTransfer of certain pending proceedings and transitional provisions.
  238. Section 131BAAppeal not to be filed in certain cases.
  239. Section 131CDefinitions.
  240. Section 132False declaration, false documents, etc.
  241. Section 133Obstruction of officer of customs.
  242. Section 134Refusal to be X-rayed.
  243. Section 135Evasion of duty or prohibitions.
  244. Section 135APreparation.
  245. Section 135AAProtection of data
  246. Section 135BPower of court to publish name, place of business, etc., of persons convicted under the Act.
  247. Section 136Offences by officers of customs.
  248. Section 137Cognizance of offences.
  249. Section 138Offences to be tried summarily
  250. Section 138APresumption of culpable mental state
  251. Section 138BRelevancy of statements under certain circumstances.
  252. Section 138CAdmissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
  253. Section 139Presumption as to documents in certain cases.
  254. Section 140Offences by companies.
  255. Section 140AApplication of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
  256. Section 141Conveyances and goods in a customs area subject to control of officers of customs.
  257. Section 142Recovery of sums due to Government.
  258. Section 142ALiability under Act to be first charge.
  259. Section 143Power to allow import or export on execution of bonds in certain cases.
  260. Section 143AOmitted..
  261. Section 143AAPower to simplify or provide different procedure, etc., to facilitate trade.
  262. Section 144Power to take samples.
  263. Section 145Owner, etc., to perform operations incidental to compliance with customs law.
  264. Section 146Licence for Customs brokers.
  265. Section 146AAppearance by authorised representative.
  266. Section 147Liability of principal and agent.
  267. Section 148Liability of agent appointed by the person in charge of a conveyance.
  268. Section 149Amendment of documents.
  269. Section 150Procedure for sale of goods and application of sale proceeds.
  270. Section 151Certain officers required to assist officers of customs.
  271. Section 151AInstructions to officers of customs.
  272. Section 151BReciprocal arrangement for exchange of information facilitating trade.
  273. Section 152Delegation of powers.
  274. Section 153Modes for service of notice, order, etc.
  275. Section 154Correction of clerical errors, etc.
  276. Section 154ARounding off of duty, etc.
  277. Section 154BPublication of information respecting persons in certain cases.
  278. Section 154CCommon Customs Electronic Portal.
  279. Section 155Protection of action taken under the Act.
  280. Section 156General power to make rules.
  281. Section 157General power to make regulations.
  282. Section 158Provisions with respect to rules and regulations.
  283. Section 159Rules, certain notifications and orders to be laid before Parliament.
  284. Section 159AEffect of amendments, etc., of rules, regulations, notifications or orders.
  285. Section 160Repeal and savings.
  286. Section 161Removal of difficulties.