Section 12: Dutiable goods.

The Customs Act, 1962Central Act · Act 52 of 1962

(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 specified under the [Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India.

[(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]

Where this provision sits

Act	The Customs Act, 1962
Section	12
Marginal note	Dutiable goods.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	8

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 51 of 1975. . Subs. by Act 51 of 1975, s. 13, for "Indian Tariff Act, 1934 (32 of 1934)" (w.e.f. 2-8-1976).
substituted, Act 30 of 1963. . Subs. by Act 30 of 1963, s. 2, for sub-section (2) (w.e.f. 1-10-1963).

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