The Customs Act, 1962

Central Act · Act 52 of 1962265 provisions303 citing judgments

The enactment

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.15 citing judgments
• Section 3 Classes of officers of customs.6 citing judgments
• Section 4 Appointment of officers of customs.3 citing judgments
• Section 5 Powers of officers of customs.3 citing judgments
• Section 6 Entrustment of functions of Board and customs officers on certain other officers.4 citing judgments
• Section 7 Appointment of customs ports, airports, etc.2 citing judgments
• Section 8 Power to approve landing places and specify limits of customs area.
• Section 9 [Omitted.].
• Section 10 Appointment of boarding stations.4 citing judgments
• Section 11 Power to prohibit importation or exportation of goods.5 citing judgments
• Section 11A Definitions.1 citing judgment
• 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 11H Definitions.
• Section 11I Power of Central Government to specify goods.
• 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.8 citing judgments
• Section 13 Duty on pilfered goods.
• Section 14 Valuation of goods.9 citing judgments
• Section 15 Date for determination of rate of duty and tariff valuation of imported goods.4 citing judgments
• Section 16 Date for determination of rate of duty and tariff valuation of export goods.
• Section 17 Assessment of duty.4 citing judgments
• Section 18 Provisional assessment of duty.6 citing judgments
• Section 19 Determination of duty where goods consist of articles liable to different rates of duty.
• Section 20 Re-importation of goods.
• Section 21 Goods derelict, wreck, etc.
• Section 22 Abatement of duty on damaged or deteriorated goods.1 citing judgment
• Section 23 Remission of duty on lost, destroyed or abandoned goods.2 citing judgments
• Section 24 Power to make rules for denaturing or mutilation of goods.
• Section 25 Power to grant exemption from duty.7 citing judgments
• Section 25A Inward processing of goods.
• Section 25B Outward processing of goods.
• Section 26 Refund of export duty in certain cases.
• Section 26A Refund of import duty in certain cases.
• Section 27 Claim for refund of duty.1 citing judgment
• Section 27A Interest on delayed refunds.
• Section 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.11 citing judgments
• Section 28A Power not to recover duties not levied or short-levied as a result of general practice.
• Section 28AA Interest on delayed payment of duty.1 citing judgment
• Section 28AAA Recovery of duties in certain cases.
• Section 28B Duties collected from the buyer to be deposited with the Central Government.
• Section 28BA Provisional attachment to protect revenue in certain cases.
• Section 28BB 28BB. Time limit for completion of certain actions.
• Section 28C Price of goods to indicate the amount of duty paid thereon.1 citing judgment
• Section 28D Presumption that incidence of duty has been passed on to the buyer.1 citing judgment
• Section 28E Definitions.
• Section 28EA Customs Authority for Advance Rulings.
• Section 28F Authority for advance rulings.
• Section 28H Application for advance ruling.
• Section 28I Procedure on receipt of application.
• Section 28J Applicability of advance ruling.
• Section 28K Advance ruling to be void in certain circumstances.
• Section 28KA Appeal.
• Section 28L Powers of Authority.
• Section 29 Arrival of vessels and aircrafts in India.
• Section 30 Delivery of arrival manifest or import manifest or import report.
• Section 30A Passenger and crew arrival manifest and passenger name record information.
• Section 31 Imported goods not to be unloaded from vessel until entry inwards granted.1 citing judgment
• Section 32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.
• Section 33 Unloading and loading of goods at approved places only.2 citing judgments
• Section 34 Goods not to be unloaded or loaded except under supervision of customs officer.1 citing judgment
• Section 35 Restrictions on goods being water-borne.3 citing judgments
• Section 36 Restrictions on unloading and loading of goods on holidays, etc.
• Section 37 Power to board conveyances.1 citing judgment
• 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 departure manifest or export manifest or export report.
• Section 41A Passenger and crew departure manifest and passenger name record information.
• Section 42 No conveyance to leave without written order.
• Section 43 Exemption of certain classes of conveyances from certain provisions of this Chapter.
• Section 44 Chapter not to apply to baggage and postal articles.
• Section 45 Restrictions on custody and removal of imported goods.3 citing judgments
• Section 46 Entry of goods on importation.6 citing judgments
• Section 47 Clearance of goods for home consumption.2 citing judgments
• Section 48 Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.2 citing judgments
• Section 49 Storage of imported goods in warehouse pending clearance.1 citing judgment
• 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 53 Transit of certain goods without payment of duty.
• 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 57 Licensing of public warehouses.3 citing judgments
• Section 58 Licensing of private warehouses.
• Section 58A Licensing of special warehouses.
• Section 58B Cancellation of licence.
• Section 59 Warehousing bond.2 citing judgments
• Section 60 Permission for removal of goods for deposit in warehouse.
• Section 61 Period for which goods may remain warehoused.2 citing judgments
• Section 64 Owner’s right to deal with warehoused goods.
• 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.3 citing judgments
• Section 69 Clearance of warehoused goods for 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.1 citing judgment
• Section 72 Goods improperly removed from warehouse, etc.2 citing judgments
• Section 73 Cancellation and return of warehousing bond.
• Section 73A Custody and removal of warehoused goods.
• 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.2 citing judgments
• Section 75A Interest on drawback.
• Section 76 Prohibition and regulation of drawback in certain cases.
• Section 77 Declaration by owner of baggage.1 citing judgment
• Section 78 Determination of rate of duty and tariff valuation in respect of beggage.
• Section 79 Bona fide baggage exempted from duty.
• Section 79 Bona fide baggage exempted from duty.
• Section 80 Temporary detention of baggage.
• Section 81 Regulations in respect of baggage.
• Section 82 Omitted..
• Section 83 Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
• Section 84 Regulations regarding goods imported or to be exported by 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.2 citing judgments
• Section 88 Application of section 69 and Chapter X to stores.1 citing judgment
• 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.1 citing judgment
• 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 98A Power to relax.
• Section 99 Power to make rules in respect of coastal goods and coasting vessels.
• Section 99A Audit.
• Section 99B Verification of identity and compliance thereof
• 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.5 citing judgments
• Section 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
• Section 104 Power to arrest.7 citing judgments
• Section 105 Power to search premises.1 citing judgment
• Section 106 Power to stop and search conveyances.
• Section 106A Power to inspect.
• Section 107 Power to examine persons.
• Section 108 Power to summon persons to give evidence and produce documents.11 citing judgments
• Section 108A Obligation to furnish information
• 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 109A Power to undertake controlled delivery.
• Section 110 Seizure of goods, documents and things.7 citing judgments
• Section 110A Provisional release of goods, documents and things seized pending adjudication.3 citing judgments
• Section 110AA Action subsequent to inquiry, investigation or audit or any other specified purpose
• Section 111 Confiscation of improperly imported goods, etc.6 citing judgments
• Section 112 Penalty for improper importation of goods, etc.6 citing judgments
• Section 113 Confiscation of goods attempted to be improperly exported, etc.1 citing judgment
• Section 114 Penalty for attempt to export goods improperly, etc.1 citing judgment
• Section 114A Penalty for short-levy or non-levy of duty in certain cases.2 citing judgments
• Section 114AA Penalty for use of false and incorrect material.2 citing judgments
• Section 114AB Penalty for obtaining instrument by fraud, etc.
• Section 114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
• Section 115 Confiscation of conveyances.
• Section 116 Penalty for not accounting for goods.
• Section 117 Penalties for contravention, etc., not expressly mentioned.2 citing judgments
• 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.2 citing judgments
• Section 121 Confiscation of sale-proceeds of smuggled goods.
• Section 122 Adjudication of confiscations and penalties.
• Section 122A Adjudication Procedure.
• Section 123 Burden of proof in certain cases.2 citing judgments
• Section 124 Issue of show cause notice before confiscation of goods, etc.7 citing judgments
• Section 125 Option to pay fine in lieu of confiscation.3 citing judgments
• Section 126 On confiscation, property to vest in Central Government.1 citing judgment
• Section 127 Award of confiscation or penalty by customs officers not to interfere with other punishments.2 citing judgments
• Section 127A Definitions.
• Section 127B Application for settlement of cases.2 citing judgments
• Section 127C Procedure on receipt of an application under section 127B
• 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 127H Power of Settlement Commission to grant immunity from prosecution and penalty2 citing judgments
• Section 127I Power of Settlement Commission to send a case back to the proper officer.
• 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 127MA Omitted..
• Section 127N Applications of certain provisions of Central Excise Act.
• Section 128 Appeals to Commissioner (Appeals).3 citing judgments
• Section 128A Procedure in appeal.
• Section 129 Appellate Tribunal.1 citing judgment
• Section 129A Appeals to the Appellate Tribunal.1 citing judgment