An Act to consolidate and amend the law relating to customs. Be it enacted by Parliament in the Thirteenth Year of the Republic of India as follows. ...
Short title, Extent and Commencement
(1) This Act may be called the Customs Act, 1962. (2) It extends to the whole of India. (3) It shall come into force on such date 2 as the Central Government...
In this Act, unless the context otherwise requires, - (1) "adjudicating authority" means any authority competent to pass any order or decision under this Act...
Classes of Officers of Customs
There shall be the following classes of officers of customs, namely :- (a) Chief Commissioners of Customs; (b) Commissioners of Customs; (c) Commissioners o...
Appointment of Officers of Customs
(1) The Central Government may appoint such persons as it thinks fit to be officers of customs. (2) Without prejudice to the provisions of sub-section (1), t...
Powers of Officers of Customs Sub-Section
(1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or i...
Entrustment of Functions of Board and Customs Officers on certain other Officers
The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the Stat...
Appointment of Customs Ports, Airports, Etc.
The Central Government may, by notification in the Official Gazette, appoint - (a) the ports and airports which alone shall be customs ports or customs airpor...
Power to Approve Landing Places and Specify Limits of Customs Area
The Commissioner of Customs may, -(a) approve proper places in any customs port or customs airport or coastal port for the unloading and loading of goods or ...
Power to Declare Places to be Warehousing Stations
The Board may, by notification Official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private wareh...
Appointment of Boarding Stations
The Commissioner of Customs may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding station for the purpose of boarding...
Power to Prohibit Importation or Exportation of Goods
(1) If the Central Government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it may, by notification in the ...
In this Chapter, unless the context otherwise requires, - (a) "illegal import" means the import of any goods in contravention of the provisions of this Act o...
Power of Central Government to Notify Goods
If, having regard to the magnitude of the illegal import of goods of any class or description, the Central Government is satisfied that it is expedient in the...
Persons Possessing Notified Goods to Intimate the Place of Storage, Etc.
(1) Every person who owns, possesses or controls, on the notified date, any notified goods, shall, within seven days from that date, deliver to the proper of...
Precautions to be taken by Persons Acquiring Notified Goods
No person shall acquire (except by gift or succession, from any other individual in India), after the notified date, any notified goods – (i) unless such good...
Persons Possessing Notified Goods to Maintain Accounts
(1) Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods shall maintain (in such form and in such manner ...
Sale, Etc., of Notified Goods to be evidenced by Vouchers
On and from the notified date, no person shall sell or otherwise transfer any notified goods, unless every transaction in relation to the sale or transfer of ...
Sections 11C, 11E and 11F not to apply to goods in personal use
(1) Nothing in sections 11C, 11E and 11F shall apply to any notified goods which are (a) in personal use of the person by whom they are owned, possessed or ...
In this Chapter, unless the context otherwise requires, - (a) "illegal export" means the export of any goods in contravention of the provisions of this Act o...
Power of Central Government to specify goods
If, having regard to the magnitude of the illegal export of goods of any class or description, the Central Government is satisfied that it is expedient in the...
Persons Possessing specified goods to intimate the Place of Storage, Etc.
(1) Every person who owns, possesses or controls, on the specified date, any specified goods, the market price of which exceeds fifteen thousand rupees shall...
Transport of specified goods to be covered by vouchers
(1) No specified goods shall be transported from, into or within any specified area or loaded on any animal or conveyance in such area, unless they are accomp...
Persons possessing specified goods to maintain accounts
(1) Every person who, on or after the specified date, owns, possesses or controls, within a specified area, any specified goods of a market price exceeding f...
Steps to be taken by persons selling or transferring any specified goods
Except where he receives payment by cheque drawn by the purchaser, every person who sells or otherwise transfers within any specified area, any specified good...
Power to exempt
If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally...
(1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specifie...
Duty on Pilfered Goods
If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit ...
Valuation of Goods for Purposes of Assessment
(1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force where under a duty of customs is chargeable on...
Date for Determination of Rate of duty and tariff valuation of imported goods
(1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) in the case of goods ente...
Date for Determination of Rate of duty and tariff valuation of export goods
(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force, - (a) in the case of goods entere...
Assessment of Duty
(1) After an importer has entered any imported goods under section 46 or an exporter has entered any export goods under, section 50 the imported goods or the ...
Provisional Assessment of Duty
(1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46 (a) where the proper officer is satisfied t...
Determination of Duty where goods consist of Articles Liable to Different Rates of Duty
Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows:- (a) a...
Re-Importation of Goods
If goods are imported into India after exportation there from, such goods shall be liable to duty and be subject to all the conditions and restrictions, if an...
Goods Derelict, Wreck, Etc.
All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to th...
Abatement of Duty on damaged or deteriorated goods
(1) Where it is shown to the satisfaction of the Assistant Commissioner of Customs – (a) that any imported goods had been damaged or had deteriorated at any ...
Remission of duty on lost, destroyed or abandoned goods
(1) Without prejudice to the provisions of section 13, where it is shown to the satisfaction of the Assistant Commissioner of Customs that any imported goods ...
Power to make rules for denaturing or mutilation of goods
The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for ...
Power to Grant Exemption from Duty
(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt gene...
Refund of Export Duty in certain cases
Where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if – (a) the ...
Claim for refund of duty
(1) Any person claiming refund of any duty and interest, if any, paid on such duty – (i) paid by him in pursuance of an order of assessment; or (ii) borne by...
Interest on Delayed refunds
If any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not refunded within three months from the date of receipt of applic...
Notice for Payment of Duties, Interest Etc.
(1) When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneou...
Power not to recover duties not levied or Short-Levied as a result of General Practice
(1) Notwithstanding anything contained in the Act, if the Central Government is satisfied – (a) that a practice was, or is, generally prevalent regarding levy...
Interest on Delayed Payment of duty
Subject to the provisions contained in section 28AB where a person, chargeable with the duty determined under sub-section (2) of section 28, fails to pay such...
Interest on Delayed Payment of duty in special cases
(1) Where any duty has not been levied or has been short levied or erroneously refunded by reason of collusion or any wilful miss-statement or suppression of ...
Duties Collected from the buyer to be deposited with the Central Government
(1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any court or in any other provision of this Act ...
Price of Goods to indicate the amount of duty paid thereon
Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty on any goods shall, at the...
Presumption that incidence of duty has been passed on to the buyer
Every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of ...
In this Chapter, unless the context otherwise requires,- (a) "activity" means import or export; (b) "advance ruling" means the determination, by the Authorit...
Authority for Advance Rulings
(1) The Central Government shall, by notification in the Official Gazette, constitute an Authority for giving advance rulings, to be called as "the Authority...
Vacancies, Etc., not to invalidate proceedings
No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of ...
Application for advance ruling
(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, sta...
Procedure on receipt of application
(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner of Customs and, if necessary, call upon him to ...
Applicability of Advance ruling
(1) The advance ruling pronounced by the Authority under section 28-I shall be binding only- (a) on the applicant who had sought it; (b) in respect of any mat...
Advance ruling to be void in certain circumstances
(1) Where the Authority finds, on a representation made to it by the Commissioner of Customs or otherwise, that an advance ruling pronounced by it under sub-...
Powers of Authority
(1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining hi...
Procedure of Authority
The authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its...
Arrival of vessels and Aircrafts in India
(1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or la...
Delivery of Import manifest or import report
(1) The person-in-charge of a vessel or an aircraft carrying imported goods shall, deliver to the proper officer, an import manifest, and in the case of a ve...
Imported goods not to be unloaded from vessel until entry inwards granted
(1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to ...
Imported goods not to be unloaded unless mentioned in import manifest or import report
No imported goods required to be mentioned under the regulations in an import manifest or import report shall, except with the permission of the proper offic...
Unloading and Loading of goods at approved places only
Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place ap...
Goods not to be Unloaded or Loaded except under supervision of customs officer
Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer: that th...
Restrictions on goods being Water-Borne
No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be water-born...
Restrictions on Unloading and Loading of goods on Holidays, Etc.
No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Depa...
Power to Board conveyances
The proper officer may, at any time, board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he con...
Power to require Production of documents and ask Questions
For the purposes of carrying out the provisions of this Act, the proper officer may require the person-in-charge of any conveyance or animal carrying imported...
Export goods not to be loaded on vessel until Entry-Out-Wards Granted
The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer...
Export goods not to be loaded unless duly passed by proper officer
The person-in-charge of a conveyance shall not permit the loading at a customs station – (a) of export goods other than baggage and mail bags, unless a shipp...
Delivery of Export manifest or Export report
(1) The person-in-charge of a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver to the proper office...
No Conveyance to leave without written order
(1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit th...
Exemption of certain classes of conveyances from certain provisions of this Chapter
(1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants. (2) The Central Gov...
Chapter not to apply to Baggage and Postal Articles
The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported or to be exported by post. CLEARANCE OF IMPORTED GOODS ...
Restrictions on Custody and Removal of Imported goods
(1) Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such perso...
Entry of goods on Importation
(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting to the proper officer a bill of ...
Clearance of goods for Home Consumption
(1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if ...
Procedure in case of goods not Cleared, Warehoused, or Transuhipped within Thirty Days after Unloading
If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped within thirty days from the date ...
Storage of Imported goods in Warehouse Pending clearance
Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs is satisfied on the app...
Entry of goods for exportation
(1) The exporter of any goods shall make entry thereof by presenting to the proper officer in the case of goods to be exported in a vessel or aircraft, a ship...
Clearance of goods for exportation
Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon ...
Chapter not to apply to Baggage, Postal articles and stores
The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores. ...
Transit of certain goods without payment of duty
Subject to the provisions of section 11, any goods imported in a conveyance and mentioned in the import manifest or the import report, as the case may be, as ...
Transhipment of certain goods without Payment of Duty
(1) Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in the pre...
Liability of Duty on goods transfited under Section 53 or Transhipped under Section 54
Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their a...
Transport of certain classes of Goods Subject to prescribed Conditions
Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to...
Appointing of Public Warehouses
At any warehousing station, the Assistant Commissioner of Customs may appoint public warehouses wherein dutiable goods may be deposited. ...
Licensing of Private Warehouses
(1) At any warehousing station, the Assistant Commissioner of Customs may license private warehouses wherein dutiable goods imported by or on behalf of the l...
(1) The importer of any goods specified in sub-section (1) of section 61, which have been entered for warehousing and assessed to duty under section 17 or sec...
Permission for deposit of goods in a Warehouse
When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting the deposit of the goods in...
Period for which goods may remain Warehouse
(1) Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed, - (a) in the case of capit...
Control over Warehoused Goods
(1) All warehoused goods shall be subject to the control of the proper officer. (2) No person shall enter a warehouse or remove any goods there from without t...
Payment of Rent and Warehouse charges
(1) The owner of any warehoused goods shall pay to the warehouse-keeper rent and warehouse charges at the rates fixed under any law for the time being in forc...
Owner's right to deal with Warehoused goods
With the sanction of the proper officer and on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same – (a)...
Manufacture and other Operations in Relation to Goods in a Warehouse
(1) With the sanction of the Assistant Commissioner of Customs and subject to such conditions and on payment of such fees as may be prescribed, the owner of a...
Power to Exempt Imported Materials used in the Manufacture of goods in Warehouse
If any imported materials are used in accordance with the provisions of section 65 for the manufacture of any goods and the rate of duty leviable on the impo...
Removal of goods from one Warehouse to Another
The owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another, subject to such conditions as may...
Clearance of Warehoused goods for home Consumption
The importer of any warehoused goods may clear them for home consumption, if – (a) a bill of entry for home consumption in respect of such goods has been pre...
Clearance of Warehoused goods for Exportation
(1) Any Warehoused goods may be exported to a place outside India without payment of import duty if – (a) a shipping bill or a bill of export has been present...
Allowance in case of volatile goods
(1) When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natu...
Goods not to be taken out of Warehouse except as provided by This Act
No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or re-exportation, or for removal to another warehouse, or as ...
Goods improperly removed from Warehouse, Etc.
(1) In any of the following cases, that is to say, - (a) where any warehoused goods are removed from a warehouse in contravention of section 71; (b) where any...
Cancellation and Return of Warehousing Bond
When the whole of the goods covered by any bond executed under section 59 have been cleared for home consumption or exported or are otherwise duly accounted f...
Drawback Allowable on Re-Export of Duty-Paid goods
(1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation- (i) are entere...
Drawback on Imported Materials used in the Manufacture of goods which are exported
(1) Where it appears to the Central Government that in respect of goods of any class or description - manufactured, processed or on which any operation has b...
Interest on Drawback
(1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a period of two months from the date of filing a claim for paym...
Prohibition and Regulation of Drawback in certain cases
(1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed (a) Omitted (b) in respect of any goods the market-price of which is less tha...
Declaration by Owner of Baggage
The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer. ...
Determination of Rate of duty and tariff valuation in respect of Baggage
The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in r...
Bona Fide Baggage Exempted from duty
(1) The proper officer may, subject to any rules made under sub-section (2), pass free of duty – (a) any article in the baggage of a passenger or a member...
Temporary Detention of Baggage
Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has be...
Regulations in respect of Baggage
The Board may make regulations, - (a) providing for the manner of declaring the contents of any baggage; (b) providing for the custody, examination, assessme...
Label or Declaration Accompanying goods to be treated as entry
In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains the description, quantity and value thereo...
Rate of duty and tariff valuation in respect of goods imported or exported by Post
(1) The rate of duty and tariff value, if any, applicable to any goods imported by, post shall be the rate and valuation in force on the date on which the pos...
Regulations regarding goods imported or to be exported by Post
The Board may make regulations providing for – (a) the form and manner in which an entry may be made in respect of any specified class of goods imported or to...
Stores may be allowed to be warehoused without assessment to duty
Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to...
Transit and Transhipment of Stores
(1) Any stores imported in a vessel or aircraft may, without payment of duty, remain on board such vessel or aircraft while it is in India. (2) Any stores im...
Imported Stores may be consumed on Board a Foreign-Going vessel or Aircraft
Any imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may, without payment of duty, be consumed thereon as stores...
Application of Section 69 and Chapter X to Stores
The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the ...
Stores to be free of export duty
Goods produced or manufactured in India and required as stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities as the ...
Concessions in respect of imported stores for the Navy
(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy. (2) The provisions of section 69...
Chapter not to apply to Baggage and Stores
The provisions of this Chapter shall not apply to baggage and stores. ...
Entry of Coastal Goods
(1) The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form. (2) Ev...
Coastal goods not to be Loaded until Bill Relating thereto is Passed, Etc.
The master of a vessel shall not permit the loading of any coastal goods on the vessel until a bill relating to such goods presented under section 92 has been...
Clearance of Coastal Goods at Destination
(1) The master of a vessel carrying any coastal goods shall carry on board the vessel all bills relating to such goods delivered to him under section 93 and ...
Master of a Coasting vessel to carry an advice book
(1) The master of every vessel carrying coastal goods shall be supplied by the Customs authorities with a book to be called the "advice book". (2) The proper...
Loading and Unloading of Coastal goods at customs port or coastal port only
No coastal goods shall be loaded on, or unloaded from, any vessel at any port other than a customs port or a coastal port appointed under section 7 for the l...
No Coasting vessel to leave without written order
(1) The master of a vessel which has brought or loaded any coastal goods at a customs or coastal port shall not cause or permit the vessel to depart from suc...
Application of certain provisions of This Act to coastal goods, etc.
(1) Sections 33, 34, and 36 shall, so far as may be, apply to coastal goods as they apply to imported goods or export goods. (2) Sections 37 and 38 shall, so...
Power to Relax
If the Central Government is satisfied that it is necessary in the public interest so to do it may, by notification in the Official Gazette, exempt generally,...
Power to make rules in respect of coastal goods and coasting vessels
The Central Government may make rules for – (a) preventing the taking out of India of any coastal goods the export of which is dutiable or prohibited under t...
Power to search suspected persons entering or leaving India, etc.
(1) If the proper officer has reason to believe that any person to whom this section applies has secreted about his person, any goods liable to confiscation...
Power to search suspected persons in certain other cases
(1) Without prejudice to the provisions of section 100, if an officer of customs empowered in this behalf by general or special order of the Commissioner of ...
Persons to be searched may require to be taken before Gazetted officer of customs or magistrate
(1) When any officer of customs is about to search any person under the provisions of section 100 or section 101, the officer of customs shall, if such person...
Power to screen or X-Ray Bodies of suspected persons for detecting secreted goods
(1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation secreted...
Power to Arrest
(1) If an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person in Indi...
Power to Search Premises
(1) If the Assistant Commissioner of Customs, or in any area adjoining the land frontier or the coast of India an officer of customs specially empowered by n...
Power to Stop and Search conveyances
(1) Where the proper officer has reason to believe that any aircraft, vehicle or animal in India or any vessel in India or within the Indian customs waters ha...
Power to Inspect
Any proper officer authorised in this behalf by the Commissioner of Customs may, for the purpose of ascertaining whether or not the requirements of this Act ...
Power to Examine Persons
Any officer of customs empowered in this behalf by general or special order of the Commissioner of Customs may, during the course of any enquiry in connection...
Power to summon persons to give Evidence and Produce documents
(1) Any gazetted officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a doc...
Power to require Production of order permitting clearance of goods Imported by Land
Any officer of customs appointed for any area adjoining the land frontier of India and empowered in this behalf by general or special order of the Board, may ...
Seizure of Goods, Documents and Things
(1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods : that where it is not pract...
Confiscation of Improperly Imported goods, etc.
The following goods brought from a place outside India shall be liable to confiscation (a) any goods imported by sea or air which are unloaded or attempted t...
Penalty for Improper Importation of goods, etc.
Any person, - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under secti...
Confiscation of goods attempted to be improperly exported, etc.
The following export goods shall be liable to confiscation :- (a) any goods attempted to be exported by sea or air from any place other than a customs port or...
Penalty for Attempt to export goods improperly, etc.
Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, ...
Penalty for Short-Levy or Non-Levy of duty in certain cases
Where the duty has not been levied or has been short-levied or the interest has not been charged or paid or has been part paid or the duty or interest has bee...
Confiscation of Conveyances
(1) The following conveyances shall be liable to confiscation :- (a) any vessel which is or has been within the Indian customs waters, any aircraft which is o...
Penalty for not accounting for goods
If any goods loaded in a conveyance for importation into India, or any goods transhipped under the provisions of this Act or coastal goods carried in a conve...
Penalties for contravention, etc., not expressly mentioned
Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision, of this Act with which it was...
Confiscation of Packages and their contents
(a) Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confis...
Confiscation of goods used for concealing smuggled goods
Any goods used for concealing smuggled goods shall also be liable to confiscation. In this section, "goods" does not include a conveyance used as a means of t...
Confiscation of smuggled goods notwithstanding any change in form, etc.
(1) Smuggled goods may be confiscated notwithstanding any change in their form. (2) Where smuggled goods are mixed with other goods in such manner that the s...
Confiscation of Sale-Proceeds of smuggled goods
Where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale-proceeds thereof shall be liab...
Adjudication of Confiscations and Penalties
In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudg...
Burden of Proof in certain cases
(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that ...
Issue of show cause notice before confiscation of goods, etc.
No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person – (a) is ...
Option to Pay fine in Lieu of Confiscation
(1) Whenever confiscation of any goods is authorised by this act, the officer adjudging it may, in the case of any goods, the importation or exportation wher...
On Confiscation, Property to vest in Central Government
(1) When any goods are confiscated under this Act, such goods shall thereupon vest in the Central Government. (2) The officer adjudging confiscation shall ta...
Award of Confiscation or Penalty by Customs officers not to Interfere with other Punishments
The award of any confiscation or penalty under this Act by an officer of customs shall not prevent the infliction of any punishment to which the person affect...
In this Chapter, unless the context otherwise requires, - (a) "Bench" means a Bench of the Settlement Commission; (b) "case" means any proceeding under this ...
Application for Settlement of cases
(1) Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, at any stage of a case relating to him make an ...
Procedure receipt of Application under Section 127B
(1) On receipt of an application under section 127B, the Settlement Commission shall call for a report from the Commissioner of Customs having jurisdiction a...
Power of Settlement commission to order provisional Attachment to protect revenue
(1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of t...
Power of Settlement Commission to reopen completed proceedings
If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pendin...
Power and Procedure of Settlement Commission
(1)In addition to the powers conferred on the Settlement Commission under Chapter V of the Central Excise Act, 1944 (1 of 1944), it shall have all the powers ...
Inspection, Etc., of Reports
No person shall be entitled to inspect, or obtain copies of, any report made by any officer of the Customs to the Settlement Commission; but the Settlement C...
Power of Settlement Commission to Grant Immunity from prosecution and Penalty
(1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 127B has co-operated with the Set...
Power of Settlement Commission to send a case back to the Proper Officer
(1) The Settlement Commission may if it is of opinion that any person who made an application for settlement under section 127B has not co-operated with the ...
Order of Settlement to be Conclusive
Every order of settlement passed under sub-section (7) of section 127C shall be conclusive as to the matters stated therein and no matter covered by such orde...
Recovery of Sums due under order of Settlement
Any sum specified in an order of settlement passed under sub-section (7) of section 127C may, subject to such conditions, if any, as may be specified therein,...
Bar on Subsequent Application for Settlement in certain cases
Where, - (i) an order of settlement passed under sub-section(7)of section l27C provides for the imposition of a penalty on the applicant under section 127B f...
Proceedings before settlement commission to be Judicial Proceedings
Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, an...
Applications of certain provisions of Central Excise Act
The provisions of Chapter V of the Central Excise Act, 1944 (1 of 1944) in so far as it is not inconsistent with the provisions of this Chapter shall apply in...
Appeals to Commissioner (Appeals)
(1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to t...
Procedure in Appeal
(1) The Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so desires. (2) The Commissioner (Appeals) may, at the hearing of...
(1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and Gold (Control) Appellate Tribunal consisting of as many...
Appeals to the Appellate Tribunal
(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order passed by the Commiss...
Orders of Appellate Tribunal
(1) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,...
Procedure of Appellate Tribunal
(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members there...
Powers of Board or Commissioner of Customs to pass certain orders
(1) The Board may, of its own motion, call for and examine the record of any proceeding in which a Commissioner of Customs as an adjudicating authority has p...
Powers of Revision of Board or Commissioner of Customs in certain cases
(1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a ...
Revision by Central Government
(1) The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred t...
Deposit, Pending Appeal, of duty and Interest demanded or Penalty Levied
Where in any appeal under this Chapter, the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not un...
Statement of case to High Court
(1) The Commissioner of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 129B passe...
Application to High Court
(1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under ...
Power of High Court or Supreme Court to require statement to be amended
If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions r...
Case before High Court to be heard by not less than two judges
(1) When any case has been referred to the High Court under section 130 or section 130A,it shall be heard by a Bench of not less than two judges of the High C...
Decision of High Court or Supreme Court on the case Stated
(1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon contai...
Appeal to Supreme Court
An appeal shall lie to the Supreme Court from – (a) any judgment of the High Court delivered on a reference made under section 130 or section 130A in any cas...
Hearing before Supreme Court
(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of a...
Sums due to be paid notwithstanding reference, etc.
Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, sums due to the Go...
Exclusion of time taken for copy
In computing the period of limitation specified for an appeal or application under this Chapter, the day on which the order complained of was served, and if t...
Transfer of certain pending proceedings and transitional provisions
if !supportLists? (1) endif?Every appeal which is pending immediately before the appointed day before the Board under section 128, as it if !supportLists?...
In this Chapter – (a) "appointed day" means the date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Fina...
False Declaration, False documents, etc.
Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the ...
Obstruction of Officer of Customs
If any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, such person shall be punishable with imp...
Refusal to be X-Rayed
If any person – (a) resists or refuses to allow a radiologist to screen or to take X-ray picture of his body in accordance with an order made by a Magistrate...
Evasion of duty or Prohibitions
(1) Without prejudice to any action that may be taken under this Act, if any person – (a) is in relation to any goods in any way knowingly concerned in any f...
If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably...
Power of Court to Publish Name, Place of Business, Etc., of Persons convicted under the Act
(1) Where any person is convicted under this Act for contravention of any of the provisions, thereof, it shall be competent for the court convicting the perso...
Offences by Officers of Customs
(1) If any officer of customs enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or connives at any act or thing whereby...
Cognizance of Offences
(1) No court shall take cognizance of any offence under section 132, section 133, section 134 or section 135, except with the previous sanction of the Commis...
Offences to be tried summarily
Notwithstanding anything contained in the 253 Code of Criminal Procedure, 1898 (5 of 1898), an offence under this Chapter other than an offence punishable und...
Presumption of Culpable Mental State
(1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence ...
Relevancy of Statements under certain circumstances
(1) A statement made and signed by a person before any gazetted officer of customs during the course of any inquiry or proceeding under this Act shall be rel...
Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as documents and as Evidence
(1) Notwithstanding anything contained in any other law for the time being in force, (a) a micro film of a document or the reproduction of the image or imag...
Presumption as to Documents in certain cases
Where any document – (i) is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any ...
Offences by Companies
(1) If the person committing an offence under this Chapter is a company, every person who, at the time the offence was committed was in charge of, and was re...
Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
(1) Nothing contained in section 562 of the Code of Criminal Procedure, 1898 (5 of 1898), 260 or in the Probation of Offenders Act, 1958 (20 of 1958), shall a...
Conveyances and goods in a Customs area Subject to Control of officers of Customs
All conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of this Act, be subject to the control of officers of customs. ...
Recovery of sums due to Government
(1) Where any sum payable by any person under this Act is not paid, - (a) the proper officer may deduct or may require any other officer of customs to deduct ...
Power to Allow Import or Export on execution of Bonds in certain cases
(1) Where this Act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officer...
(1) When any material is imported under an import licence belonging to the category of Advance Licence granted under the Imports and Exports (Control) Act, 19...
Power to take samples
(1) The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of ...
Owner, Etc., to perform Operations Incidental to compliance with Customs Law
All operations necessary for making any goods available for examination by the proper officer or for facilitating such examination shall be performed by, or ...
Customs house agents to be licensed
(1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs-station ...
Appearance by authorised representative
(1) Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act,...
Liability of principal and agent
(1) Where this Act requires anything to be done by the owner, importer or exporter of any goods, it may be done on his behalf by his agent. (2) Any such thin...
Liability of agent appointed by the person in charge of a conveyance
(1) Where this Act requires anything to be done by the person in charge of a conveyance, it may be done on his behalf by his agent. (2) An agent appointed by...
Amendment of documents
Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom...
Procedure for sale of goods and application of sale proceeds
(1) Where any goods not being confiscated goods are to be sold under any provisions of this Act, they shall, after notice to the owner thereof, be sold by pub...
Certain officers required to assist officers of customs
The following officers are hereby empowered and required to assist officers of customs in the execution of this Act, namely :- (a) officers of the Central Exc...
Instructions to officers of customs
The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of ...
Delegation of powers
The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification –...
Service of order, decision, etc.
Any order or decision passed or any summons or notice issued under this Act, shall be served – (a) by tendering the order, decision, summons or notice or sen...
Correction, clerical errors, etc.
Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors ar...
Rounding off of duty, etc.
The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund, drawback or any other sum due, under the provisions of this A...
Protection of action taken under the Act
(1) No suit, prosecution or other legal proceedings shall lie against the Central Government or any officer of the Government or a local authority for anythin...
General power to make rules
(1) Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to ...
General power to make regulations
(1) Without prejudice to any power to make regulations contained elsewhere in this Act, the Board may make regulations consistent with this Act and the rules,...
Provisions with respect to rules and regulations
(1) All rules and regulations made under this Act shall be published in the Official Gazette. (2) Any rule or regulation which the Central Government or the ...
Rules, certain notifications and orders to be laid before Parliament
Every rule or regulation made under this Act, every notification issued under sections 11, 11B, 11H, 11-I, 11K, 11N, 14,25, 28A, 43, 66, 69, 70, 74,75, 76, 9...
Repeal and savings
(1) The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof. (2) In the Indian Tariff Act, 1934 (32...
Removal of difficulties
If any difficulty arises in giving effect to the provisions of this Act, particularly in relation to the transition from the enactments repealed by this Act ...
1878 8 The Sea Customs Act The whole 1896 8 The Inland Bonded Warehouse Act The whole 1924 19 The Land Customs Act The whole 1934 22 The Aircraft Act Se...