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 129B Orders of Appellate Tribunal.
• Section 129C Procedure of Appellate Tribunal.1 citing judgment
• Section 129D Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain ord…2 citing judgments
• Section 129DA Powers of revision of Board or Collector of Customs in certain cases.
• Section 129DD Revision by Central Government.
• Section 129E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.2 citing judgments
• Section 129EE Interest on delayed refund of amount deposited under section 129E.
• Section 130 Appeal to High Court.8 citing judgments
• Section 130A Application to High Court.
• 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.4 citing judgments
• 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 131BA Appeal not to be filed in certain cases.
• Section 131C Definitions.
• Section 132 False declaration, false documents, etc.11 citing judgments
• Section 133 Obstruction of officer of customs.4 citing judgments
• Section 134 Refusal to be X-rayed.2 citing judgments
• Section 135 Evasion of duty or prohibitions.24 citing judgments
• Section 135A Preparation.1 citing judgment
• Section 135AA Protection of data
• 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.2 citing judgments
• Section 138 Offences to be tried summarily
• Section 138A Presumption of culpable mental state
• Section 138B Relevancy of statements under certain circumstances.1 citing judgment
• Section 138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.1 citing judgment
• Section 139 Presumption as to documents in certain cases.
• Section 140 Offences by companies.1 citing judgment
• Section 140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
• Section 141 Conveyances and goods in a customs area subject to control of officers of customs.
• Section 142 Recovery of sums due to Government.2 citing judgments
• Section 142A Liability under Act to be first charge.2 citing judgments
• Section 143 Power to allow import or export on execution of bonds in certain cases.
• Section 143AA Power to simplify or provide different procedure, etc., to facilitate trade.
• Section 144 Power to take samples.
• Section 145 Owner, etc., to perform operations incidental to compliance with customs law.
• Section 146 Licence for Customs brokers.
• Section 146A Appearance by authorised representative.
• 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.3 citing judgments
• Section 150 Procedure for sale of goods and application of sale proceeds.2 citing judgments
• Section 151 Certain officers required to assist officers of customs.
• Section 151A Instructions to officers of customs.1 citing judgment
• Section 151B Reciprocal arrangement for exchange of information facilitating trade.
• Section 152 Delegation of powers.1 citing judgment
• Section 153 Modes for service of notice, order, etc.
• Section 154 Correction of clerical errors, etc.1 citing judgment
• Section 154A Rounding off of duty, etc.
• Section 154B Publication of information respecting persons in certain cases.
• Section 154C Common Customs Electronic Portal.
• Section 155 Protection of action taken under the Act.1 citing judgment
• Section 156 General power to make rules.2 citing judgments
• Section 157 General power to make regulations.2 citing judgments
• Section 158 Provisions with respect to rules and regulations.
• Section 159 Rules, certain notifications and orders to be laid before Parliament.
• Section 159A Effect of amendments, etc., of rules, regulations, notifications or orders.
• Section 160 Repeal and savings.1 citing judgment
• Section 161 Removal of difficulties.