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- CUSTOMS ACT, 1962 CHAPTER V : LEVY OF, AND EXEMPTION FROM. For the purposes of 11[the Customs Tariff Act, 1975 (51 of 1975),] or any other law for the.
- Bare Acts. 1. Abducted Persons (Recovery and Restoration) Continuance Act, 1955 2. Custom Act, 1962 102. Cutchi Memons Act, 1938 103.
The Customs Act 1. Page Contents. PREAMBLE1.
SHORT TITLE, EXTENT AND COMMENCEMENT. DEFINITIONS. –3. CLASSES OF OFFICERS OF CUSTOMS. APPOINTMENT OF OFFICERS OF CUSTOMS. POWERS OF OFFICERS OF CUSTOMS.
SUB- SECTION –6. ENTRUSTMENT OF FUNCTIONS OF BOARD AND CUSTOMS OFFICERS ON CERTAIN OTHER OFFICERS. APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC. POWER TO APPROVE LANDING PLACES AND SPECIFY LIMITS OF CUSTOMS AREA. POWER TO DECLARE PLACES TO BE WAREHOUSING STATIONS. APPOINTMENT OF BOARDING STATIONS.
POWER TO PROHIBIT IMPORTATION OR EXPORTATION OF GOODS. SUB SECTION –1. 1A. DEFINITIONS.- 1. 1B. POWER OF CENTRAL GOVERNMENT TO NOTIFY GOODS.
C. PERSONS POSSESSING NOTIFIED GOODS TO INTIMATE THE PLACE OF STORAGE, ETC. D. PRECAUTIONS TO BE TAKEN BY PERSONS ACQUIRING NOTIFIED GOODS.- 1. E. PERSONS POSSESSING NOTIFIED GOODS TO MAINTAIN ACCOUNTS. F. SALE, ETC., OF NOTIFIED GOODS TO BE EVIDENCED BY VOUCHERS. G. SECTIONS 1. 1C, 1. E AND 1. 1F NOT TO APPLY TO GOODS IN PERSONAL USE.
H. DEFINITIONS. —1. I. POWER OF CENTRAL GOVERNMENT TO SPECIFY GOODS. J. PERSONS POSSESSING SPECIFIED GOODS TO INTIMATE THE PLACE OF STORAGE, ETC. K. TRANSPORT OF SPECIFIED GOODS TO BE COVERED BY VOUCHERS. L. PERSONS POSSESSING SPECIFIED GOODS TO MAINTAIN ACCOUNTS. M. STEPS TO BE TAKEN BY PERSONS SELLING OR TRANSFERRING ANY SPECIFIED GOODS.
The conservation of foreign exchange and prevention of smuggling activities act, 1974 (act 52 of 1974). customs act, 1962 (52 of 1962); (e).
N. POWER TO EXEMPT. DUTIABLE GOODS. –1. DUTY ON PILFERED GOODS. VALUATION OF GOODS FOR PURPOSES OF ASSESSMENT. DATE FOR DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION OF IMPORTED GOODS. DATE FOR DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION OF EXPORT GOODS. ASSESSMENT OF DUTY.
THE CUSTOMS ACT, 1962 129. consisting of two Chief Commissioners of Customs for the purposes of this Act.] (ii) Every Committee constituted under clause (i).
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PROVISIONAL ASSESSMENT OF DUTY. DETERMINATION OF DUTY WHERE GOODS CONSIST OF ARTICLES LIABLE TO DIFFERENT RATES OF DUTY. RE- IMPORTATION OF GOODS. GOODS DERELICT, WRECK, ETC. ABATEMENT OF DUTY ON DAMAGED OR DETERIORATED GOODS. REMISSION OF DUTY ON LOST, DESTROYED OR ABANDONED GOODS. POWER TO MAKE RULES FOR DENATURING OR MUTILATION OF GOODS.
POWER TO GRANT EXEMPTION FROM DUTY. REFUND OF EXPORT DUTY IN CERTAIN CASES. CLAIM FOR REFUND OF DUTY. A. INTEREST ON DELAYED REFUNDS. NOTICE FOR PAYMENT OF DUTIES, INTEREST ETC.
A. POWER NOT TO RECOVER DUTIES NOT LEVIED OR SHORT- LEVIED AS A RESULT OF GENERAL PRACTICE. AA. INTEREST ON DELAYED PAYMENT OF DUTY. AB. INTEREST ON DELAYED PAYMENT OF DUTY IN SPECIAL CASES. B. DUTIES COLLECTED FROM THE BUYER TO BE DEPOSITED WITH THE CENTRAL GOVERNMENT. C. PRICE OF GOODS TO INDICATE THE AMOUNT OF DUTY PAID THEREON. D. PRESUMPTION THAT INCIDENCE OF DUTY HAS BEEN PASSED ON TO THE BUYER. E. DEFINITIONS. –2.
F. AUTHORITY FOR ADVANCE RULINGS. G. VACANCIES, ETC., NOT TO INVALIDATE PROCEEDINGS. H. APPLICATION FOR ADVANCE RULING. I. PROCEDURE ON RECEIPT OF APPLICATION. J. APPLICABILITY OF ADVANCE RULING. K. ADVANCE RULING TO BE VOID IN CERTAIN CIRCUMSTANCES.
L. POWERS OF AUTHORITY. M. PROCEDURE OF AUTHORITY. 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 UNTIL ENTRY- OUT- WARDS 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 NOT TO APPLY TO BAGGAGE AND POSTAL ARTICLES.
RESTRICTIONS ON CUSTODY AND REMOVAL OF IMPORTED GOODS. ENTRY OF GOODS ON IMPORTATION. CLEARANCE OF GOODS FOR HOME CONSUMPTION. PROCEDURE IN CASE OF GOODS NOT CLEARED, WAREHOUSED, OR TRANSSHIPPED WITHIN THIRTY DAYS AFTER UNLOADING.
STORAGE OF IMPORTED GOODS IN WAREHOUSE PENDING CLEARANCE. ENTRY OF GOODS FOR EXPORTATION. CLEARANCE OF GOODS FOR EXPORTATION. CHAPTER NOT TO APPLY TO BAGGAGE, POSTAL ARTICLES AND STORES. TRANSIT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY. TRANSSHIPMENT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY. LIABILITY OF DUTY ON GOODS TRANSITED UNDER SECTION 5.
OR TRANSSHIPPED UNDER SECTION 5. TRANSPORT OF CERTAIN CLASSES OF GOODS SUBJECT TO PRESCRIBED CONDITIONS. APPOINTING OF PUBLIC WAREHOUSES. LICENSING OF PRIVATE WAREHOUSES. WAREHOUSING BOND. A. Conditions for warehousing of certain goods.- 6. PERMISSION FOR DEPOSIT OF GOODS IN A WAREHOUSE.
PERIOD FOR WHICH GOODS MAY REMAIN WAREHOUSED. CONTROL OVER WAREHOUSED GOODS. PAYMENT OF RENT AND WAREHOUSE CHARGES. OWNER’S RIGHT TO DEAL WITH WAREHOUSED GOODS. MANUFACTURE AND OTHER OPERATIONS IN RELATION TO GOODS IN A WAREHOUSE. POWER TO EXEMPT IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS IN WAREHOUSE. REMOVAL OF GOODS FROM ONE WAREHOUSE TO ANOTHER.
CLEARANCE OF WAREHOUSED GOODS FOR HOME CONSUMPTION. CLEARANCE OF WAREHOUSED GOODS FOR EXPORTATION. ALLOWANCE IN CASE OF VOLATILE GOODS. GOODS NOT TO BE TAKEN OUT OF WAREHOUSE EXCEPT AS PROVIDED BY THIS ACT. GOODS IMPROPERLY REMOVED FROM WAREHOUSE, ETC.
CANCELLATION AND RETURN OF WAREHOUSING BOND. DRAWBACK ALLOWABLE ON RE- EXPORT OF DUTY- PAID GOODS. DRAWBACK ON IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS WHICH ARE EXPORTED.
A. INTEREST ON DRAWBACK. PROHIBITION AND REGULATION OF DRAWBACK IN CERTAIN CASES. DECLARATION BY OWNER OF BAGGAGE.
DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION IN RESPECT OF BAGGAGE. BONA FIDE BAGGAGE EXEMPTED FROM DUTY. TEMPORARY DETENTION OF BAGGAGE. REGULATIONS IN RESPECT OF BAGGAGE. LABEL OR DECLARATION ACCOMPANYING GOODS TO BE TREATED AS ENTRY. RATE OF DUTY AND TARIFF VALUATION IN RESPECT OF GOODS IMPORTED OR EXPORTED BY POST.
REGULATIONS REGARDING GOODS IMPORTED OR TO BE EXPORTED BY POST. STORES MAY BE ALLOWED TO BE WAREHOUSED WITHOUT ASSESSMENT TO DUTY. TRANSIT AND TRANSSHIPMENT OF STORES. IMPORTED STORES MAY BE CONSUMED ON BOARD A FOREIGN- GOING VESSEL OR AIRCRAFT. APPLICATION OF SECTION 6. AND CHAPTER X TO STORES.
STORES TO BE FREE OF EXPORT DUTY. CONCESSIONS IN RESPECT OF IMPORTED STORES FOR THE NAVY. CHAPTER NOT TO APPLY TO BAGGAGE AND STORES.
ENTRY OF COASTAL GOODS. COASTAL GOODS NOT TO BE LOADED UNTIL BILL RELATING THERETO IS PASSED, ETC. CLEARANCE OF COASTAL GOODS AT DESTINATION.
MASTER OF A COASTING VESSEL TO CARRY AN ADVICE BOOK. LOADING AND UNLOADING OF COASTAL GOODS AT CUSTOMS PORT OR COASTAL PORT ONLY. NO COASTING VESSEL TO LEAVE WITHOUT WRITTEN ORDER.
APPLICATION OF CERTAIN PROVISIONS OF THIS ACT TO COASTAL GOODS, ETC. A. POWER TO RELAX. POWER TO MAKE RULES IN RESPECT OF COASTAL GOODS AND COASTING VESSELS.
POWER TO SEARCH SUSPECTED PERSONS ENTERING OR LEAVING INDIA, ETC. POWER TO SEARCH SUSPECTED PERSONS IN CERTAIN OTHER CASES. PERSONS TO BE SEARCHED MAY REQUIRE TO BE TAKEN BEFORE GAZETTED OFFICER OF CUSTOMS OR MAGISTRATE.
POWER TO SCREEN OR X- RAY BODIES OF SUSPECTED PERSONS FOR DETECTING SECRETED GOODS. POWER TO ARREST. –1. POWER TO SEARCH PREMISES –1.
POWER TO STOP AND SEARCH CONVEYANCES. A. POWER TO INSPECT.
POWER TO EXAMINE PERSONS. POWER TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS. POWER TO REQUIRE PRODUCTION OF ORDER PERMITTING CLEARANCE OF GOODS IMPORTED BY LAND. SEIZURE OF GOODS, DOCUMENTS AND THINGS. A. SEIZURE OF GOODS, DOCUMENTS AND THINGS. CONFISCATION OF IMPROPERLY IMPORTED GOODS, ETC.
PENALTY FOR IMPROPER IMPORTATION OF GOODS, ETC. CONFISCATION OF GOODS ATTEMPTED TO BE IMPROPERLY EXPORTED, ETC. PENALTY FOR ATTEMPT TO EXPORT GOODS IMPROPERLY, ETC.
A. PENALTY FOR SHORT- LEVY OR NON- LEVY OF DUTY IN CERTAIN CASES.- 1. AA. Penalty for use of false and incorrect material. CONFISCATION OF CONVEYANCES.
PENALTY FOR NOT ACCOUNTING FOR GOODS. PENALTIES FOR CONTRAVENTION, ETC., NOT EXPRESSLY MENTIONED. CONFISCATION OF PACKAGES AND THEIR CONTENTS. CONFISCATION OF GOODS USED FOR CONCEALING SMUGGLED GOODS. CONFISCATION OF SMUGGLED GOODS NOTWITHSTANDING ANY CHANGE IN FORM, ETC. CONFISCATION OF SALE- PROCEEDS OF SMUGGLED GOODS.
ADJUDICATION OF CONFISCATIONS AND PENALTIES. A. Adjudication procedure. BURDEN OF PROOF IN CERTAIN CASES. ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC.- 1.
OPTION TO PAY FINE IN LIEU OF CONFISCATION. ON CONFISCATION, PROPERTY TO VEST IN CENTRAL GOVERNMENT.
AWARD OF CONFISCATION OR PENALTY BY CUSTOMS OFFICERS NOT TO INTERFERE WITH OTHER PUNISHMENTS. A. DEFINITION. –1. B. APPLICATION FOR SETTLEMENT OF CASES. C. PROCEDURE RECEIPT OF APPLICATION UNDER SECTION 1. B. –1. 27. D. POWER OF SETTLEMENT COMMISSION TO ORDER PROVISIONAL ATTACHMENT TO PROTECT REVENUE. E. POWER OF SETTLEMENT COMMISSION TO REOPEN COMPLETED PROCEEDINGS.
F. POWER AND PROCEDURE OF SETTLEMENT COMMISSION. G. INSPECTION, ETC., OF REPORTS. H. POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM PROSECUTION AND PENALTY.- 1. I. POWER OF SETTLEMENT COMMISSION TO SEND A CASE BACK TO THE PROPER OFFICER. J. ORDER OF SETTLEMENT TO BE CONCLUSIVE.
K. RECOVERY OF SUMS DUE UNDER ORDER OF SETTLEMENT. L. BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES. M. PROCEEDINGS BEFORE SETTLEMENT COMMISSION TO BE JUDICIAL PROCEEDINGS. MA. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.
N. APPLICATIONS OF CERTAIN PROVISIONS OF CENTRAL EXCISE ACT. В 1. 28. APPEALS TO COMMISSIONER (APPEALS) –1. A. PROCEDURE IN APPEAL.
APPELLATE TRIBUNAL. A. APPEALS TO THE APPELLATE TRIBUNAL. B. ORDERS OF APPELLATE TRIBUNAL.
C. PROCEDURE OF APPELLATE TRIBUNAL. D. Power of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders. DA. POWERS OF REVISION OF BOARD OR COMMISSIONER OF CUSTOMS IN CERTAIN CASES. DD. REVISION BY CENTRAL GOVERNMENT.
E. DEPOSIT, PENDING APPEAL, OF DUTY AND INTEREST DEMANDED OR PENALTY LEVIED. Appeal to High Court. A. APPLICATION TO HIGH COURT.
B. POWER OF HIGH COURT OR SUPREME COURT TO REQUIRE STATEMENT TO BE AMENDED. C. CASE BEFORE HIGH COURT TO BE HEARD BY NOT LESS THAN TWO JUDGES.