Acts

Customs Act, 1962

The full text of the Customs Act, 1962 in order: 277 sections in 28 chapters, each with the notifications, circulars and judgments that apply to it, and a plain-English explanation.

Chapter I — Preliminary

• 1 — Short title extent and commencement
• 2 — Definitions

Chapter II — Officers of Customs

• 3 — Classes of officers of customs
• 4 — Appointment of officers of customs
• 5 — Powers of officers of customs
• 6 — Entrustment of functions of Board and customs officers on certain other officers

Chapter III — Appointment of Customs ports airports etc

• 7 — Appointment of customs ports, airports
• 8 — Power to approve landing places and specify limits of customs area
• 9 — [Omitted] **** (omitted)
• 10 — Appointment of boarding stations

Chapter IV — Prohibitions on importation and exportation of goods

• 11 — Power to prohibit importation or exportation of goods

Chapter IVA — Detection of illegally imported goods and prevention of the disposal thereof

• 11A — Definitions
• 11B — Power of Central Government to notify goods
• 11C — Persons possessing notified goods to intimate the place of storage, etc
• 11D — Precautions to be taken by persons acquiring notified goods
• 11E — Persons possessing notified goods to maintain accounts
• 11F — Sale, etc., of notified goods to be evidenced by vouchers
• 11G — Sections 11C, 11E and 11F not to apply to goods in personal use

Chapter IVB — Prevention or detection of illegal export of goods

• 11H — Definitions
• 11I — Power of Central Government to specify goods
• 11J — Persons possessing specified goods to intimate the place of storage etc
• 11K — Transport of specified goods to be covered by vouchers
• 11L — Persons possessing specified goods to maintain accounts
• 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

• 11N — Power to exempt

Chapter V — Levy of, and Exemption from, Customs Duties

• 12 — Dutiable goods
• 13 — Duty on pilfered 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
• 18A — Voluntary revision of entry, post clearance
• 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
• 25A —  Inward processing of goods
• 25B —  Outward processing of goods
• 26 — Refund of export duty in certain cases
• 26A — Refund of import duty in certain cases
• 27 — Claim of refund duty
• 27A — Interest of delay refunds
• 28 — Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded
• 28A —  Power not to recover duties not levied or short-levied as a result of general practice
• 28AA — Interest on delayed payment of duty
• 28AAA — Recovery of duties in certain cases
• 28AB — [Omitted] **** (omitted)
• 28B — Duties collected from the buyer to be deposited with the Central Government
• 28BA — Provisional attachment to protect revenue in certain cases
• 28BB — Time limit for completion of certain actions

Chapter VA — Indicating amount of duty in the price of goods, etc., for purpose of refund.

• 28C — Price of goods to indicate the amount of duty paid thereon
• 28D — Presumption that incidence of duty has been passed on to the buyer

Chapter VAA — Administration of Rules of Origin under Trade Agreement

• 28DA — Procedure regarding claim of preferential rate of duty

Chapter VB — Advance Rulings

• 28E — Definitions
• 28EA — Customs Authority for Advance Rulings
• 28F — Authority for advance rulings
• 28G — [Omitted] **** (omitted)
• 28H — Application for advance ruling
• 28I — Procedure on receipt of application
• 28J — Applicability of Advance Ruling
• 28K — Advance ruling to be void in certain circumstances 
• 28KA — Appeal
• 28L — Powers of Authority
• 28M — Procedure for Authority

Chapter VI — Provisions relating to conveyances carrying imported or exported goods

• 29 — Arrival of vessels and aircrafts in India
• 30 — Delivery of arrival manifest or import manifest or import report
• 30A — Passenger and crew arrival manifest and passenger name record information
• 31 — Imported goods not to be unloaded from vessel until entry inwards granted
• 32 — Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
• 33 — Unloading and loading of goods at approved places only
• 34 — Goods not to be unloaded or loaded except under supervision of customs officer
• 35 — Restrictions on goods being water-borne
• 36 — Restrictions on unloading and loading of goods on holidays, etc.
• 37 — Power to board conveyances
• 38 — Power to require production of documents and ask questions
• 39 — Export goods not to be loaded on vessel until entry-outwards granted
• 40 — Export goods not to be loaded unless duly passed by proper officer
• 41 — Delivery of departure manifest or export manifest or export report
• 41A — Passenger and crew departure manifest and passenger name record information
• 42 — No conveyance to leave without written order
• 43 — Exemption of certain classes of conveyances from certain provisions of this Chapter

Chapter VII — Clearance of imported goods and export goods

• 44 — Chapter not to apply to baggage and postal articles
• 45 — Restrictions on custody and removal of imported goods
• 46 — Entry of goods on importation
• 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 or removal
• 50 — Entry of goods for exportation
• 51 — Clearance of goods for exportation

Chapter VIIA — Payments through electronic cash ledger and electronic duty credit ledger

• 51A — Payment of duty, interest, penalty, etc
• 51B — Ledger for duty credit

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 — Transhipment of certain 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
• 56A — Special provision for fishing and fishing related activities

Chapter IX — Warehousing

• 57 — Licensing of public warehouses
• 58 — Licensing of private warehouses
• 58A — Licensing of special warehouses
• 58B — Cancellation of licence
• 59 — Warehousing bond
• 59A — Omitted []**** (omitted)
• 60 — Permission for removal of goods for deposit in warehouse
• 61 — Period for which goods may remain warehoused
• 62 — Omitted []**** (omitted)
• 63 — Omitted []**** (omitted)
• 64 — Owner’s right to deal with warehoused goods
• 65 — Manufacture and other operations in relation to goods in a warehouse
• 65A — Goods brought for operations in warehouse to have ordinarily paid certain taxes.
• 66 — Power to exempt 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 export
• 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
• 73A — Custody and removal of warehoused goods

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 XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores

• 77 — Declaration by owner of baggage
• 78 — Determination of rate of duty and tariff valuation in respect of baggage
• 79 — Bona fide baggage exempted from duty
• 80 — Temporary detention of baggage
• 81 — Regulations in respect of baggage
• 82 — Omitted []**** (omitted)
• 83 — Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
• 84 — Regulations regarding goods imported or to be exported by post or courier
• 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 the Navy

Chapter XII — 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 until 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 XIIA — Audit

• 99A — Audit

Chapter XIIB — Verification of Identity and Compliance

• 99B — Verification of identity and compliance thereof

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
• 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
• 108A — Obligation to furnish information
• 108B — Penalty for failure to furnish information return
• 109 — Power to require production of order permitting clearance of goods imported by land
• 109A — Power to undertake controlled delivery
• 110 — Seizure of goods, documents and things
• 110A — Provisional release of goods, documents and things seized
• 110AA — Action subsequent to inquiry, investigation or audit or any other specified purpose

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
• 113 — Confiscation of goods attempted to be improperly exported
• 114 — Penalty for attempt to export goods improperly etc
• 114A — Penalty for short-levy or non-levy of duty in certain cases
• 114AA — Penalty for use of false and incorrect material
• 114AB — Penalty for obtaining instrument by fraud
• 114AC — Penalty for fraudulent utilisation of input tax credit for claiming refund
• 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 notwithstanding 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
• 124 — Issue of show cause notice before confiscation of goods etc
• 125 — Option to pay fine in lieu of confiscation
• 126 — On confiscation property to vest in Central Government
• 127 — Award of confiscation or penalty by customs officers not to interfere with other punishments

Chapter XIVA — Settlement of Cases

• 127A — Definitions
• 127B — Application for settlement of cases
• 127C — Procedure on receipt of an application under Section 127B
• 127D — Power of Settlement Commission to order provisional attachment to protect revenue
• 127E — Omitted (omitted)
• 127F — Power and procedure of Settlement Commission
• 127G — Inspection etc of reports
• 127H — Power of Settlement Commission to grant immunity from prosecution and penalty
• 127I — Power of Settlement Commission to send a case back to the proper officer
• 127J — 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 Commission to be judicial proceedings
• 127N — Applications of certain provisions of Central Excise Act

Chapter XV — Appeals and Revision

• 128 — Appeal to Commissioner (Appeals)
• 128A — Procedure in appeal
• 129 — Appellate Tribunal
• 129A — Appeals to the Appellate Tribunal
• 129B —  Orders of Appellate Tribunal
• 129C — Procedure of Appellate Tribunal
• 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
• 129DA — Omitted []**** (omitted)
• 129DD — Revision by Central Government
• 129E — Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
• 129EE — Interest on delayed refund of amount deposited under section 129E
• 130 —  Appeal to High Court
• 130A — Application to High Court
• 130B — Power of High Court or Supreme Court to require statement to be amended
• 130C — Case before High Court to be heard by not less than two judges
• 130D — Decision of High Court or Supreme Court on the case stated
• 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
• 131BA — Appeal not to be filed in certain cases
• 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
• 135AA — Protection of data
• 135B — Power of court to publish name, place of business etc of persons convicted under the Act
• 136 — Offences by officers of customs
• 137 — Cognizance of offences
• 138 — Offences to be tried summarily
• 138A —  Presumption of culpable mental state
• 138B — Relevancy of statements under certain circumstances
• 138C — Admissibility of micro films, facsimile 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 section 562 of the Code of Criminal 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 sums due to Government
• 142A — Liability under Act to be first charge 
• 143 — Power to allow import or export on execution of bonds in certain cases
• 143A — Omitted []**** (omitted)
• 143AA — Power to simplify or provide different procedure etc to facilitate trade
• 144 — Power to take samples
• 145 — Owner etc to perform operations incidental to compliance with customs law
• 146A — Appearance by authorised  representative
• 146 — Licence for Customs Brokers
• 147 —  Liability of principal and agent
• 148 — Liability of agent appointed by the person in charge of a conveyance
• 149 — Amendment of documents
• 150 — Procedure for sale of goods and application of sale proceeds
• 151 — Certain officers required to assist officers of customs
• 151A — Instructions to officers of customs
• 151B — Reciprocal arrangement for exchange of information facilitating trade
• 152 — Delegation of powers
• 153 —  Modes for service of notice order etc
• 154 — Correction of clerical errors etc
• 154A — Rounding off of duty etc
• 154B — Publication of information respecting persons in certain cases
• 154AC — The Board may notify a common portal, to be called the Common Customs Electronic Portal, for facilitating registration
• 155 — Protection of action taken under the Act
• 156 — General power to make rules
• 157 — General power to make regulations
• 158 — Provisions with respect to rules and regulations
• 159 — Rules, certain notifications and orders to be laid before Parliament
• 159A — Effect of amendments etc of rules regulations, notifications or orders
• 160 — Repeal and savings
• The Schedule — Enactments repealed (see section 160)
• 161 — Removal of difficulties