The Customs Act, 1962*
Union territory Act of Chandigarh · Act 52 of 1962186 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 52 of 1962 |
| Year | 1962 |
| Jurisdiction | Union territory of Chandigarh |
| Status | In force as published by the source |
| Provisions published | 186 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 4 Appointment of officers of customs
- Section 5 Powers of officers of customs
- Section 6 Entrustment of functions of Board and customs officers on certain other officers
- Section 7 Appointment of customs ports, airports, etc
- Section 8 Power to approve landing places and specify limits of customs area
- Section 10 Appointment of boarding stations
- Section 11 Power to prohibit importation or exportation of goods
- Section 11A Definitions
- Section 11B Power of Central Government to notify goods
- Section 11C Persons possessing notified goods to intimate the place of storage, etc
- Section 11D Precautions to be taken by persons acquiring notified goods
- Section 11E Persons possessing notified goods to maintain accounts
- Section 11F Sale, etc., of notified goods to be evidenced by vouchers
- Section 11G Sections 11C, 11E and 11F not to apply to goods in personal use
- Section 11J Persons possessing specified goods to intimate the place of storage, etc
- Section 11K Transport of specified goods to be covered by vouchers
- Section 11L Persons possessing specified goods to maintain accounts
- Section 11M Steps to be taken by persons selling or transferring any specified goods
- Section 11N Power to exempt
- Section 12 Dutiable goods
- Section 13 Duty on pilfered goods
- Section 15 Date for determination of rate of duty and tariff valuation of imported goods
- Section 16 Date for determination of rate of duty and tariff valuation of export goods
- Section 19 Determination of duty where goods consist of articles liable to different rates of duty
- Section 21 Goods derelict, wreck, etc
- Section 22 Abatement of duty on damaged or deteriorated goods
- Section 23 Remission of duty on lost, destroyed or abandoned goods
- Section 24 Power to make rules for denaturing or mutilation of goods
- Section 25 Power to grant exemption from duty
- Section 25B Outward processing of goods
- Section 26 Refund of export duty in certain cases
- Section 28C Price of goods to indicate the amount of duty paid thereon
- Section 28D Presumption that incidence of duty has been passed on to the buyer
- Section 28E Definitions
- Section 28H Application for advance ruling
- Section 28J Applicability of advance ruling
- Section 28K Advance ruling to be void in certain circumstances
- Section 28L Powers of 4 [Authority or Appellate Authority
- Section 29 Arrival of vessels and aircrafts in India
- Section 30 Delivery of 1 [arrival manifest or import manifest] or import report
- Section 31 Imported goods not to be unloaded from vessel until entry inwards granted
- Section 32 Imported goods not to be unloaded unless mentioned in 1 [arrival manifest or import manifest] or import report
- Section 33 Unloading and loading of goods at approved places only
- Section 34 Goods not to be unloaded or loaded except under supervision of customs officer
- Section 35 Restrictions on goods being water-borne
- Section 36 Restrictions on unloading and loading of goods on holidays, etc
- Section 37 Power to board conveyances
- Section 38 Power to require production of documents and ask questions
- Section 39 Export goods not to be loaded on vessel until entry-outwards granted
- Section 40 Export goods not to be loaded unless duly passed by proper officer
- Section 41 Delivery of 1 [departure manifest or export manifest] or export report
- Section 42 No conveyance to leave without written order
- Section 43 Exemption of certain classes of conveyances from certain provisions of this Chapter
- Section 45 Restrictions on custody and removal of imported goods
- Section 46 Entry of goods on importation
- Section 47 Clearance of goods for home consumption
- Section 48 Procedure in case of goods not cleared, warehoused, or transhipped within 3 [thirty days] after unloading
- Section 50 Entry of goods for exportation
- Section 51 Clearance of goods for exportation
- Section 51A Payment of duty, interest, penalty, etc
- Section 52 Chapter not to apply to baggage, postal articles and stores
- Section 54 Transhipment of certain goods without payment of duty
- Section 55 Liability of duty on goods transited under section 53 or transhipped under section 54
- Section 56 Transport of certain classes of goods subject to prescribed conditions
- Section 58A Licensing of Special warehouses
- Section 58B Cancellation of licence
- Section 65 Manufacture and other operations in relation to goods in a warehouse
- Section 66 Power to exempt imported materials used in the manufacture of goods in warehouse
- Section 67 Removal of goods from one warehouse to another
- Section 68 Clearance of warehoused goods for home consumption
- Section 69 Clearance of warehoused goods for 9 [export
- Section 70 Allowance in case of volatile goods
- Section 71 Goods not to be taken out of warehouse except as provided by this Act
- Section 72 Goods improperly removed from warehouse, etc
- Section 73 Cancellation and return of warehousing bond
- Section 74 Drawback allowable on re-export of duty-paid goods
- Section 75 Drawback on imported materials used in the manufacture of goods which are exported
- Section 76 Prohibition and regulation of drawback in certain cases
- Section 77 Declaration by owner of baggage
- Section 78 Determination of rate of duty and tariff valuation in respect of baggage
- Section 79 Bona fide baggage exempted from duty
- Section 80 Temporary detention of baggage
- Section 81 Regulations in respect of baggage
- Section 83 Rate of duty and tariff valuation in respect of goods imported or exported by 2 [post or courier
- Section 84 Regulations regarding goods imported or to be exported by 4 [post or courier
- Section 85 Stores may be allowed to be warehoused without assessment to duty
- Section 86 Transit and transhipment of stores
- Section 87 Imported stores may be consumed on board a foreign-going vessel or aircraft
- Section 88 Application of section 69 and Chapter X to stores
- Section 89 Stores to be free of export duty
- Section 90 Concessions in respect of imported stores for the Navy
- Section 91 Chapter not to apply to baggage and stores
- Section 92 Entry of coastal goods
- Section 93 Coastal goods not to be loaded until bill relating thereto is passed, etc
- Section 94 Clearance of coastal goods at destination
- Section 95 Master of a coasting vessel to carry an advice book
- Section 96 Loading and unloading of coastal goods at customs port or coastal port only
- Section 97 No coasting vessel to leave without written order
- Section 98 Application of certain provisions of this Act to coastal goods, etc
- Section 99 Power to make rules in respect of coastal goods and coasting vessels
- Section 99A Audit
- Section 100 Power to search suspected persons entering or leaving India, etc
- Section 101 Power to search suspected persons in certain other cases
- Section 102 Persons to be searched may require to be taken before gazetted officer of customs or magistrate
- Section 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
- Section 104 Power to arrest
- Section 105 Power to search premises
- Section 106 Power to stop and search conveyances
- Section 107 Power to examine persons
- Section 108 Power to summon persons to give evidence and produce documents
- Section 108B Penalty for failure to furnish information return
- Section 109 Power to require production of order permitting clearance of goods imported by land
- Section 110 Seizure of goods, documents and things
- Section 111 Confiscation of improperly imported goods, etc
- Section 112 Penalty for improper importation of goods, etc
- Section 113 Confiscation of goods attempted to be improperly exported, etc
- Section 114 Penalty for attempt to export goods improperly, etc
- Section 115 Confiscation of conveyances
- Section 116 Penalty for not accounting for goods
- Section 117 Penalties for contravention, etc., not expressly mentioned
- Section 118 Confiscation of packages and their contents
- Section 119 Confiscation of goods used for concealing smuggled goods
- Section 120 Confiscation of smuggled goods notwithstanding any change in form, etc
- Section 121 Confiscation of sale-proceeds of smuggled goods
- Section 122 Adjudication of confiscations and penalties
- Section 123 Burden of proof in certain cases
- Section 124 Issue of show cause notice before confiscation of goods, etc
- Section 125 Option to pay fine in lieu of confiscation
- Section 126 On confiscation, property to vest in Central Government
- Section 127 Award of confiscation or penalty by customs officers not to interfere with other punishments
- Section 127A Definitions
- Section 127B Application for settlement of cases
- Section 127D Power of Settlement Commission to order provisional attachment to protect revenue
- Section 127F Power and procedure of Settlement Commission
- Section 127G Inspection, etc., of reports
- Section 127J Order of settlement to be conclusive
- Section 127K Recovery of sums due under order of settlement
- Section 127L Bar on subsequent application for settlement in certain cases
- Section 127M Proceedings before Settlement Commission to be judicial proceedings
- Section 127N Applications of certain provisions of Central Excise Act
- Section 128 Appeals to 9 [Commissioner (Appeals)
- Section 128A Procedure in appeal
- Section 129 Appellate Tribunal
- Section 129A Appeals to the Appellate Tribunal
- Section 129B Orders of Appellate Tribunal
- Section 129C Procedure of Appellate Tribunal
- Section 129D Powers of 3 [Committee of 4 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs]] or 5 [Principal Commissioner of Customs or Commissioner of Customs] Customs…
- Section 130B Power of High Court or Supreme Court to require statement to be amended
- Section 130C Case before High Court to be heard by not less than two judges
- Section 130D Decision of High Court or Supreme Court on the case stated
- Section 130E Appeal to Supreme Court
- Section 130F Hearing before Supreme Court
- Section 131 Sums due to be paid notwithstanding reference, etc
- Section 131A Exclusion of time taken for copy
- Section 131B Transfer of certain pending proceedings and transitional provisions
- Section 131C Definitions
- Section 132 False declaration, false documents, etc
- Section 133 Obstruction of officer of customs
- Section 134 Refusal to be X-rayed
- Section 135 Evasion of duty or prohibitions
- Section 135B Power of court to publish name, place of business, etc., of persons convicted under the Act
- Section 136 Offences by officers of customs
- Section 137 Cognizance of offences
- Section 138 Offences to be tried summarily
- Section 138B Relevancy of statements under certain circumstances
- Section 140 Offences by companies
- Section 141 Conveyances and goods in a customs area subject to control of officers of customs
- Section 142 Recovery of sums due to Government
- Section 143 Power to allow import or export on execution of bonds in certain cases
- Section 144 Power to take samples
- Section 145 Owner, etc., to perform operations incidental to compliance with customs law
- Section 147 Liability of principal and agent
- Section 148 Liability of agent appointed by the person in charge of a conveyance
- Section 149 Amendment of documents
- Section 150 Procedure for sale of goods and application of sale proceeds
- Section 151 Certain officers required to assist officers of customs
- Section 152 Delegation of powers
- Section 154 Correction of clerical errors, etc
- Section 155 Protection of action taken under the Act
- Section 156 General power to make rules
- Section 157 General power to make regulations
- Section 158 Provisions with respect to rules and regulations
- Section 160 Repeal and savings
- Section 161 Removal of difficulties
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