Indian Kanoon > Custom Act, 1962

Custom Act, 1962

(Act No.52 1962)

Section	Title
Section-	Preamble Chapter 1
Section- 1	Section-1 Short Title Extent and Commencement Chapter 1
Section- 2	Section-2 Definitions Chapter 1
Section- 3	Section-3 Classes of Officers of Customs Chapter 1
Section- 4	Section-4 Appointment of Officers of Customs Chapter 1
Section- 5	Section-5 Powers of Officers of Customs. Sub-Section Chapter 1
Section- 5	Section-5 Powers of Officers of Customs. Sub-Section Chapter 1
Section- 6	Section-6 Entrustment of Functions of Board and Customs Officers on Certain Other Officers Chapter 1
Section- 7	Section-7 Appointment of Customs Ports, Airports, Etc Chapter 1
Section- 8	Section-8 Power to Approve Landing Places and Specify Limits of Customs Area Chapter 1
Section- 9	Section-9 Power to Declare Places to be Warehousing Stations Chapter 1
Section- 10	Section-10 Appointment of Boarding Stations Chapter 1
Section- 11	Section-11 Power to Prohibit Importation or Exportation of Goods Chapter 1
Section- 11A	Section-11A Definitions Chapter 1
Section- 11B	Section-11B Power of Central Government to Notify Goods Chapter 1
Section- 11C	Section-11C Persons Possessing Notified Goods to Intimate the Place of Storage, Etc Chapter 1
Section- 11D	Section-11D Precautions to be taken by Persons Acquiring Notified Goods Chapter 1
Section- 11E	Section-11E Persons Possessing Notified Goods to Maintain Accounts Chapter 1
Section- 11F	Section-11F Sale, Etc., of Notified Goods to be Evidenced by Vouchers Chapter 1
Section- 11G	Section-11G Sections 11C, 11E and 11F not to Apply to Goods in Personal Use Chapter 1
Section- 11H	Section-11H Definitions Chapter 1
Section- 11-I	Section-11-I Power of Central Government to Specify Goods Chapter 1
Section- 11J	Section-11J Persons Possessing Specified Goods to Intimate the Place of Storage, Etc Chapter 1
Section- 11K	Section-11K Transport of Specified Goods to be Covered by Vouchers Chapter 1
Section- 11L	Section-11L Persons Possessing Specified Goods to Maintain Accounts Chapter 1
Section- 11M	Section-11M Steps to be taken by Persons Selling or Transferring any Specified Goods Chapter 1
Section- 11N	Section-11N Power to Exempt Chapter 1
Section- 12	Section-12 Dutiable Goods Chapter 1
Section- 13	Section-13 Duty on Pilfered Goods Chapter 1
Section- 14	Section-14 Valuation of Goods for Purposes of Assessment Chapter 1
Section- 15	Section-15 Date for Determination of Rate of Duty and Tariff Valuation of Imported Goods Chapter 1
Section- 16	Section-16 Date for Determination of Rate of Duty and Tariff Valuation of Export Goods Chapter 1
Section- 17	Section-17 Assessment of Duty Chapter 1
Section- 18	Section-18 Provisional Assessment of Duty Chapter 1
Section- 19	Section-19 Determination of duty where goods consist of articles liable to different rates of duty Chapter 1
Section- 20	Section-20 Re-Importation of Goods Chapter 1
Section- 21	Section-21 Goods Derelict, Wreck, Etc. Chapter 1
Section- 22	Section-22 Abatement of Duty on Damaged or Deteriorated Goods Chapter 1
Section- 23	Section-23 Remission of Duty on Lost, Destroyed or Abandoned Goods Chapter 1
Section- 24	Section-24 Power to Make Rules for Denaturing or Mutilation of Goods Chapter 1
Section- 25	Section-25 Power to Grant Exemption from Duty Chapter 1
Section- 26	Section-26 Refund of Export Duty in Certain Cases Chapter 1
Section- 27	Section-27 Claim for Refund of Duty Chapter 1
Section- 27A	Section-27A Interest on Delayed Refunds Chapter 1
Section- 28	Section-28 Notice for Payment of Duties, Interest Etc Chapter 1
Section- 28A	Section-28A Power not to Recover Duties not Levied or Short-Levied as a Result of General Practice Chapter 1
Section- 28AA	Section-28AA Interest on Delayed Payment of Duty Chapter 1
Section- 28AB	Section-28AB Interest on Delayed Payment of Duty in Special Cases Chapter 1
Section- 28B	Section-28B Duties collected from the buyer to be deposited with the Central Government Chapter 1
Section- 28C	Section-28C Price of Goods to Indicate the Amount of Duty Paid Thereon Chapter 1
Section- 28D	Section-28D Presumption that Incidence of Duty Has Been Passed on to the Buyer Chapter 1
Section- 28E	Section-28E Definitions Chapter 1
Section- 28F	Section-28F Authority for Advance Rulings Chapter 1
Section- 28G	Section-28G Vacancies, Etc., not to Invalidate Proceedings Chapter 1
Section- 28H	Section-28H Application for Advance Ruling Chapter 1
Section- 28I	Section-28I Procedure on Receipt of Application Chapter 1
Section- 28J	Section-28J Applicability of Advance Ruling Chapter 1
Section- 28K	Section-28K Advance Ruling to be Void in Certain Circumstances Chapter 1
Section- 28L	Section-28L Powers of Authority Chapter 1
Section- 28M	Section-28M Procedure of authority Chapter 1
Section- 29	Section-29 Arrival of Vessels and Aircrafts in India Chapter 1
Section- 30	Section-30 Delivery of Import Manifest or Import Report Chapter 1
Section- 31	Section-31 Imported Goods not to be Unloaded from Vessel Until Entry inwards Granted Chapter 1
Section- 32	Section-32 Imported Goods not to be Unloaded unless Mentioned in Import Manifest or Import Report Chapter 1
Section- 33	Section-33 Unloading and Loading of Goods at Approved Places Only Chapter 1
Section- 34	Section-34 Goods not to be Unloaded or Loaded except under Supervision of Customs Officer Chapter 1
Section- 35	Section-35 Restrictions on Goods being Water-Borne Chapter 1
Section- 36	Section-36 Restrictions on Unloading and Loading of Goods on Holidays, Etc Chapter 1
Section- 37	Section-37 Power to Board Conveyances Chapter 1
Section- 38	Section-38 Power to Require Production of Documents and ask Questions Chapter 1
Section- 39	Section-39 Export Goods not to be loaded on Vessel until Entry-Out-Wards Granted Chapter 1
Section- 40	Section-40 Export Goods not to be loaded Unless Duly Passed by Proper Officer Chapter 1
Section- 41	Section-41 Delivery of Export Manifest or Export Report Chapter 1
Section- 42	Section-42 No Conveyance to Leave without Written Order Chapter 1
Section- 43	Section-43 Exemption of Certain Classes of Conveyances from Certain Provisions of this Chapter Chapter 1
Section- 44	Section-44 Chapter not to Apply to Baggage and Postal Articles Chapter 1
Section- 45	Section-45 Restrictions on Custody and Removal of Imported Goods Chapter 1
Section- 46	Section-46 Entry of Goods on Importation Chapter 1
Section- 47	Section-47 Clearance of Goods for Home Consumption Chapter 1
Section- 48	Section-48 Procedure in Case of Goods not Cleared, Warehoused, or Transshipped within Thirty Days after Unloading Chapter 1
Section- 49	Section-49 Storage of Imported Goods in Warehouse Pending Clearance Chapter 1
Section- 50	Section-50 Entry of Goods for Exportation Chapter 1
Section- 51	Section-51 Clearance of Goods for Exportation Chapter 1
Section- 52	Section-52 Chapter not to Apply to Baggage, Postal Articles and Stores Chapter 1
Section- 53	Section-53 Transit of Certain Goods Without Payment of Duty Chapter 1
Section- 54	Section-54 Transshipment of Certain Goods without Payment of Duty Chapter 1
Section- 55	Section-55 Liability of Duty on Goods Transited Under Section 53 or Transshipped Under Section 54 Chapter 1
Section- 56	Section-56 Transport of Certain Classes of Goods Subject to Prescribed Conditions Chapter 1
Section- 57	Section-57 Appointing of Public Warehouses Chapter 1
Section- 58	Section-58 Licensing of Private Warehouses Chapter 1
Section- 59	Section-59 Warehousing Bond Chapter 1
Section- 60	Section-60 Permission for Deposit of Goods in a Warehouse Chapter 1
Section- 61	Section-61 Period for which Goods may Remain Warehoused Chapter 1
Section- 62	Section-62 Control over Warehoused Goods Chapter 1
Section- 63	Section-63 Payment of Rent and Warehouse Charges Chapter 1
Section- 64	Section-64 Owner's Right to Deal with Warehoused Goods Chapter 1
Section- 65	Section-65 Manufacture and Other Operations in Relation to Goods in a Warehouse Chapter 1
Section- 66	Section-66 Power to Exempt Imported Materials used in the Manufacture of Goods in Warehouse Chapter 1
Section- 67	Section-67 Removal of Goods from One Warehouse to another Chapter 1
Section- 68	Section-68 Clearance of Warehoused Goods for Home Consumption Chapter 1
Section- 69	Section-69 Clearance of Warehoused Goods for Exportation Chapter 1
Section- 70	Section-70 Allowance in Case of Volatile Goods Chapter 1
Section- 71	Section-71 Goods not to be taken out of Warehouse Except as Provided by this Act Chapter 1
Section- 72	Section-72 Goods Improperly Removed from Warehouse, Etc Chapter 1
Section- 73	Section-73 Cancellation and Return of Warehousing Bond Chapter 1
Section- 74	Section-74 Drawback Allowable on Re-Export of Duty-Paid Goods Chapter 1
Section- 75	Section-75 Drawback on Imported Materials Used in the Manufacture of Goods which are Exported Chapter 1
Section- 75A	Section-75A Interest on Drawback Chapter 1
Section- 76	Section-76 Prohibition and Regulation of Drawback in Certain Cases Chapter 1
Section- 77	Section-77 Declaration by Owner of Baggage Chapter 1
Section- 78	Section-78 Determination of Rate of Duty and Tariff Valuation in Respect of Baggage Chapter 1
Section- 79	Section-79 Bona Fide Baggage Exempted from Duty Chapter 1
Section- 80	Section-80 Temporary Detention of Baggage Chapter 1
Section- 81	Section-81 Regulations in Respect of Baggage Chapter 1
Section- 82	Section-82 Label or Declaration Accompanying Goods to be Treated as Entry Chapter 1
Section- 83	Section-83 Rate of Duty and Tariff Valuation in Respect of Goods Imported or Exported by Post Chapter 1
Section- 84	Section-84 Regulations Regarding Goods Imported or to be Exported by Post Chapter 1
Section- 85	Section-85 Stores may be Allowed to be Warehoused without Assessment to Duty Chapter 1
Section- 86	Section-86 Transit and Transshipment of Stores Chapter 1
Section- 87	Section-87 Imported Stores May be Consumed on Board a Foreign-going Vessel or Aircraft Chapter 1
Section- 88	Section-88 Application of Section 69 and Chapter X to Stores Chapter 1
Section- 89	Section-89 Stores to be Free of Export Duty Chapter 1
Section- 90	Section-90 Concessions in Respect of Imported Stores for the Navy Chapter 1
Section- 91	Section-91 Chapter not to Apply to Baggage and Stores Chapter 1
Section- 92	Section-92 Entry of Coastal Goods Chapter 1
Section- 93	Section-93 Coastal Goods not to be Loaded Until Bill Relating thereto is Passed, Etc Chapter 1
Section- 94	Section-94 Clearance of Coastal Goods at Destination Chapter 1
Section- 95	Section-95 Master of a Coasting Vessel to Carry an Advice Book Chapter 1
Section- 96	Section-96 Loading and Unloading of Coastal Goods at Customs Port or Coastal Port Only Chapter 1
Section- 97	Section-97 No Coasting Vessel to Leave without Written Order Chapter 1
Section- 98	Section-98 Application of Certain Provisions of this act to Coastal Goods, Etc Chapter 1
Section- 99	Section-99 Power to Make Rules in Respect of Coastal Goods and Coasting Vessels Chapter 1
Section- 100	Section-100 Power to Search Suspected Persons Entering or Leaving India, Etc Chapter 1
Section- 101	Section-101 Power to Search Suspected Persons in Certain other Cases Chapter 1
Section- 102	Section-102 Persons to be Searched May Require to be taken before Gazetted Officer of Customs or Magistrate Chapter 1
Section- 103	Section-103 Power to Screen or X-Ray Bodies of Suspected Persons for Detecting Secreted Goods Chapter 1
Section- 104	Section-104 Power to Arrest Chapter 1
Section- 105	Section-105 Power to Search Premises Chapter 1
Section- 98A	Section-98A Power to Relax Chapter 1
Section- 106	Section-106 Power to Stop and Search Conveyances Chapter 1
Section- 106A	Section-106A Power to Inspect Chapter 1
Section- 107	Section-107 Power to Examine Persons Chapter 1
Section- 108	Section-108 Power to Summon Persons to give Evidence and Produce Documents Chapter 1
Section- 109	Section-109 Power to Require Production of Order Permitting Clearance of Goods Imported by Land Chapter 1
Section- 110	Section-110 Seizure of Goods, Documents and Things Chapter 1
Section- 111	Section-111 Confiscation of Improperly Imported Goods, Etc Chapter 1
Section- 112	Section-112 Penalty for Improper Importation of Goods, Etc Chapter 1
Section- 113	Section-113 Confiscation of Goods Attempted to be Improperly Exported, Etc Chapter 1
Section- 114	Section-114 Penalty for Attempt to Export Goods Improperly, Etc Chapter 1
Section- 114A	Section-114A Penalty for Short-Levy or Non-Levy of Duty in Certain Cases Chapter 1
Section- 115	Section-115 Confiscation of Conveyances Chapter 1
Section- 116	Section-116 Penalty for not Accounting for Goods Chapter 1
Section- 117	Section-117 PENALTIES FOR CONTRAVENTION, ETC., NOT EXPRESSLY MENTIONED Chapter 1
Section- 118	Section-118 CONFISCATION OF PACKAGES AND THEIR CONTENTS Chapter 1
Section- 119	Section-119 CONFISCATION OF GOODS USED FOR CONCEALING SMUGGLED GOODS Chapter 1
Section- 120	Section-120 CONFISCATION OF SMUGGLED GOODS NOTWITHSTANDING ANY CHANGE IN FORM, ETC Chapter 1
Section- 121	Section-121 CONFISCATION OF SALE-PROCEEDS OF SMUGGLED GOODS Chapter 1
Section- 122	Section-122 ADJUDICATION OF CONFISCATIONS AND PENALTIES Chapter 1
Section- 123	Section-123 BURDEN OF PROOF IN CERTAIN CASES Chapter 1
Section- 124	Section-124 ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC Chapter 1
Section- 125	Section-125 OPTION TO PAY FINE IN LIEU OF CONFISCATION Chapter 1
Section- 126	Section-126 ON CONFISCATION, PROPERTY TO VEST IN CENTRAL GOVERNMENT Chapter 1
Section- 127	Section-127 AWARD OF CONFISCATION OR PENALTY BY CUSTOMS OFFICERS NOT TO INTERFERE WITH OTHER PUNISHMENTS Chapter 1
Section- 127A	Section-127A DEFINITION Chapter 1
Section- 127B	Section-127B APPLICATION FOR SETTLEMENT OF CASES Chapter 1
Section- 127C	Section-127C PROCEDURE RECEIPT OF APPLICATION UNDER SECTION 127B Chapter 1
Section- 127D	Section-127D POWER OF SETTLEMENT COMMISSION TO ORDER PROVISIONAL ATTACHMENT TO PROTECT REVENUE Chapter 1
Section- 127E	Section-127E POWER OF SETTLEMENT COMMISSION TO REOPEN COMPLETED PROCEEDINGS Chapter 1
Section- 127F	Section-127F POWER AND PROCEDURE OF SETTLEMENT COMMISSION Chapter 1
Section- 127G	Section-127G INSPECTION, ETC., OF REPORTS Chapter 1
Section- 127H	Section-127H POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM PROCECUTION AND PENALTY Chapter 1
Section- 127I	Section-127I POWER OF SETTLEMENT COMMISSION TO SEND A CASE BACK TO THE PROPER OFFICER Chapter 1
Section- 127J	Section-127J ORDER OF SETTLEMENT TO BE CONCLUSIVE Chapter 1
Section- 127K	Section-127K RECOVERY OF SUMS DUE UNDER ORDER OF SETTLEMENT Chapter 1
Section- 127L	Section-127L BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES Chapter 1
Section- 127M	Section-127M PROCEEDINGS BEFORE SETTLEMENT COMMISSION TO BE JUDICIAL PROCEEDINGS Chapter 1
Section- 127N	Section-127N APPLICATIONS OF CERTAIN PROVISIONS OF CENTRAL EXCISE ACT Chapter 1
Section- 128	Section-128 APPEALS TO COMMISSIONER (APPEALS) Chapter 1
Section- 128A	Section-128A PROCEDURE IN APPEAL Chapter 1
Section- 129	Section-129 APPELLATE TRIBUNAL Chapter 1
Section- 129A	Section-129A Appeals to the Appellate Tribunal Chapter 1
Section- 129B	Section-129B Orders of Appellate Tribunal Chapter 1
Section- 129C	Section-129C Procedure of Appellate Tribunal Chapter 1
Section- 129D	Section-129D Powers of Board or Commissioner of Customs to Pass Certain Orders Chapter 1
Section- 129DA	Section-129DA Powers of Revision of Board or Commissioner of Customs in Certain Cases Chapter 1
Section- 129DD	Section-129DD Revision by Central Government Chapter 1
Section- 129E	Section-129E Deposit, Pending Appeal, of Duty and Interest Demanded or Penalty Levied Chapter 1
Section- 130	Section-130 Statement of Case to High Court Chapter 1
Section- 130A	Section-130A Application to High Court Chapter 1
Section- 130B	Section-130B Power of High Court or Supreme Court to Require Statement to be Amended Chapter 1
Section- 130C	Section-130C Case before High Court to be Heard by not Less than two Judges Chapter 1
Section- 130D	Section-130D Decision of High Court or Supreme Court on the Case Stated Chapter 1
Section- 130E	Section-130E Appeal to Supreme Court Chapter 1
Section- 130F	Section-130F Hearing before Supreme Court Chapter 1
Section- 131	Section-131 Sums Due to be Paid notwithstanding Reference, Etc Chapter 1
Section- 131A	Section-131A Exclusion of Time taken for Copy Chapter 1
Section- 131B	Section-131B Transfer of Certain Pending Proceedings and Transitional Provisions Chapter 1
Section- 131C	Section-131C Definitions Chapter 1
Section- 132	Section-132 False Declaration, False Documents, Etc Chapter 1
Section- 133	Section-133 Obstruction of Officer of Customs Chapter 1
Section- 134	Section-134 Refusal to be X-Rayed Chapter 1
Section- 135	Section-135 Evasion of Duty or Prohibitions Chapter 1
Section- 135A	Section-135A Preparation Chapter 1
Section- 135B	Section-135B Power of Court to Publish Name, Place of Business, Etc., of Persons Convicted Under the Act Chapter 1
Section- 136	Section-136 Offences by Officers of Customs Chapter 1
Section- 137	Section-137 Cognizance of Offences Chapter 1
Section- 138	Section-138 Offences to be Tried Summarily Chapter 1
Section- 138A	Section-138A Presumption of Culpable Mental State Chapter 1
Section- 138B	Section-138B Relevancy of Statements Under Certain Circumstances Chapter 1
Section- 138C	Section-138C Admissibility of Mirco Films, Facsimile Copies of Documents and Computer Print Outs as Documents and as Evidence Chapter 1
Section- 139	Section-139 Presumption as to Documents in Certain Cases Chapter 1
Section- 140	Section-140 Offences by Companies Chapter 1
Section- 140A	Section-140A Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 Chapter 1
Section- 141	Section-141 Conveyances and Goods in a Customs Area Subject to Control of Officers of Customs Chapter 1
Section- 142	Section-142 Recovery of Sums Due to Government Chapter 1
Section- 143	Section-143 Power to Allow Import or Export on Execution of Bonds in Certain Cases Chapter 1
Section- 143A	Section-143A Duty Deferment Chapter 1
Section- 144	Section-144 Power to take Samples Chapter 1
Section- 145	Section-145 Owner, Etc., to Perform Operations Incidental to Compliance with Customs Law Chapter 1
Section- 146	Section-146 Custom House Agents to be Licensed Chapter 1
Section- 146A	Section-146A Appearance by Authorised Representative Chapter 1
Section- 147	Section-147 Liability of Principal and Agent Chapter 1
Section- 148	Section-148 Liability of Agent Appointed by the Person in Charge of a Conveyance Chapter 1
Section- 149	Section-149 Amendment of Documents Chapter 1
Section- 150	Section-150 Procedure for Sale of Goods and Application of Sale Proceeds Chapter 1
Section- 151	Section-151 Certain Officers Required to Assist Officers of Customs Chapter 1
Section- 151A	Section-151A Instructions to Officers of Customs Chapter 1
Section- 152	Section-152 Delegation of Powers Chapter 1
Section- 153	Section-153 Service of Order, Decision, Etc Chapter 1
Section- 154	Section-154 Correction of Clerical Errors, Etc Chapter 1
Section- 154A	Section-154A Rounding Off of Duty, Etc Chapter 1
Section- 155	Section-155 Protection of Action taken Under The Act Chapter 1
Section- 156	Section-156 General Power to Make Rules Chapter 1
Section- 157	Section-157 General Power to Make Regulations Chapter 1
Section- 158	Section-158 Provisions with Respect to Rules and Regulations Chapter 1
Section- 159	Section-159 Rules, Certain Notifications and Orders to be Laid Before Parliament Chapter 1
Section- 160	Section-160 Repeal and Savings Chapter 1
Section- 161	Section-161 Removal of Difficulties Chapter 1
Section-	Repeals Chapter 1

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