Customs Act, 1962

CHAPTER- I
PRELIMINARY

Section 1 – Short title, extent and commencement
Section 2 – Definitions.

CHAPTER- II
OFFICERS OF CUSTOMS

Section 3 – Classes of officers of customs
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

Chapter- III
APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.

Section 7 – Appointment of customs ports, airports, etc
Section 8 – Power to approve landing places and specify limits of customs area
Section 9 – Omitted
Section 10 – Appointment of boarding stations

CHAPTER- IV
PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS

Section 11 – Power to prohibit importation or exportation of goods

CHAPTER- IVA
DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF

Section 11A – Definitions
Section 11B – Power of Central Government to notify goods
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

CHAPTER- IVB
PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS

Section 11H – Definitions
Section 11I – Power of Central Government to specify goods
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

CHAPTER- IVC
POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB

Section 11N – Power to exempt.

CHAPTER- V
LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES

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 short-levied 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 28AB – Interest on delayed payment of duty in special cases [Omitted]
Section 28B – Duties collected from the buyer to be deposited with the Central Government
Section 28BA – Provisional attachment to protect revenue in certain cases
Section 28BB – Time limit for completion of certain actions

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

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

CHAPTER- VAA
ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT

Section 28DA – Procedure regarding claim of preferential rate of duty

CHAPTER- VB
ADVANCE RULINGS

CHAPTER- VI
PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS

CHAPTER- VII
CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS

CHAPTER- VIIA
PAYMENTS THROUGH ELECTRONIC CASH LEDGER AND ELECTRONIC DUTY CREDIT LEDGER

CHAPTER- VIII
GOODS IN TRANSIT

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

CHAPTER- IX
WAREHOUSING

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 60 – Permission for removal of goods for deposit in warehouse.
Section 61 – Period for which goods may remain warehoused.
Section 62 – Omitted
Section 63 – Omitted
Section 64 – Owner’s right to deal with warehoused goods.
Section 65 – Manufacture and other operations in relation to goods in a warehouse.
Section 65A – Goods brought for operations in warehouse to have ordinarily paid certain taxes
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.

CHAPTER- X
DRAWBACK

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

CHAPTER- X A
SPECIAL PROVISIONS RELATING TO SPECIAL ECONOMIC ZONE

Section 76A – Notification of special economic zone [Omitted]
Section 76B – Application of provisions [Omitted]
Section 76C – Establishment and control [Omitted]
Section 76D – Admission of goods [Omitted]
Section 76E – Exemption from duties of customs [Omitted]
Section 76F – Levy of duties of customs [Omitted]
Section 76G – Authorised operations [Omitted]
Section 76H – Goods utilised within a special economic zone [Omitted]
Section 76I – Drawback on goods admitted to a special economic zone [Omitted]
Section 76J – Duration of stay [Omitted]
Section 76K – Security [Omitted]
Section 76L – Transfer of ownership [Omitted]
Section 76M – Removal of goods [Omitted]
Section 76N – Closure of a Special Economic Zone [Omitted]

CHAPTER- XI
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES
Baggage

Section 77 – Declaration by owner of baggage
Section 78 – Determination of rate of duty and tariff valuation in respect of baggage
Section 79 – Bona fide baggage exempted from duty
Section 80 – Temporary detention of baggage
Section 81 – Regulations in respect of baggage
Section 82 – Omitted
Section 83 – Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
Section 84 – Regulations regarding goods imported or to be exported by post or courier
Stores
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

CHAPTER- XII
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS

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

CHAPTER- XIIA
AUDIT

Section 99A – Audit

CHAPTER- XIIB
VERIFICATION OF IDENTITY AND COMPLIANCE

Section 99B – Verification of identity and compliance thereof

CHAPTER- XIII
SEARCHES, SEIZURE AND ARREST

Section 100 – Power to search suspected persons entering or leaving India, etc1001
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 2[or bank account provisionally attached] pending adjudication
Section 110AA – Action subsequent to inquiry, investigation or audit or any other specified purpose

CHAPTER- XIV
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

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 114AB – Penalty for obtaining instrument by fraud, etc.
Section 114AC – Penalty for fraudulent utilisation of input tax credit for claiming refund
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

CHAPTER- XIVA
SETTLEMENT OF CASES

Section 127A – Definitions
Section 127B – Application for settlement of cases
Section 127C – Procedure on receipt of application under section 127B
Section 127D – Power of Settlement Commission to order provisional attachment to protect revenue
Section 127E – Omitted
Section 127F – Power and procedure of Settlement Commission
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 – Omitted
Section 127N – Applications of certain provisions of Central Excise Act

CHAPTER- XV
APPEALS AND REVISION

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 Commissioner of Customs or] Chief Commissioners of Customs or [Principal Commissioner of Customs or] Commissioner of Customs to pass certain orders
Section 129DA – Powers of revision of Board or Commissioner 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 – Definitions

CHAPTER- XVI
OFFENCES AND PROSECUTIONS

Section 132 – False declaration, false documents
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 135AA – Protection of data
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

CHAPTER- XVII
MISCELLANEOUS

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 – Omitted
Section 143AA – Power to simplify or provide different procedure, etc., to facilitate trade
Section 144 – Power to take samples
Section 145 – Owner, etc., to perform operations incidental to compliance with customs law
Section 146 – Licence for customs brokers.
Section 146A – Appearance by authorised  representative.
Section 147 – Liability of principal and agent.
Section 148 – Liability of agent appointed by the person in charge of a conveyance
Section 149 – Amendment of documents
Section 150 – Procedure for sale of goods and application of sale proceeds
Section 151 – Certain officers required to assist officers of customs
Section 151A – Instructions to officers of customs
Section 151B – Reciprocal arrangement for exchange of information facilitating trade.
Section 152 – Delegation of powers
Section 153 – Service of order, decision, etc
Section 154 – Correction of clerical errors, etc
Section 154A – Rounding off of duty, etc
Section 154B – Publication of information respecting persons in certain cases
Section 154C – Common Customs Electronic Portal
Section 155 – Protection of action taken under the Act
Section 156 – General power to make rules
Section 157 – General power to make regulations
Section 158 – Provisions with respect to rules and regulations
Section 159 – Rules, certain notifications and orders to be laid before Parliament
Section 159A – Effect of amendments, etc., of rules, regulations, notifications or orders
Section 160 – Repeal and savings
Section 161 – Removal of difficulties

THE SCHEDULE

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