Customs Act, 1962

Chapter I - Preliminary
Section 1. Short title, extent and commencement.
Section 2.  Definitions. - In this Act, unless the context otherwise requires.
Chapter II - Officers of Customs
Section 3. Classes of officers of customs. -
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. -
Chapter III - Appointment of Customs ports, airports, warehousing stations, etc.
Section 7.  Appointment of customs ports, airports, etc.-
Section 8. Power to approve landing places and specify limits of customs area.
Section 9. Power to declare places to be warehousing stations. -
Section 10. Appointment of boarding stations. -
Chapter IV - Prohibitions on importation and exportation of goods
Section 11.  Power to prohibit importation or exportation of goods.-
Chapter IVA - Detection of illegally imported goods and prevention of the disposal thereof
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. -
Chapter IV-B -Prevention or detection of illegal export of goods
Section 11-H. Definitions.-
Section 11 I. 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. -
Chapter IV-C-Power to exempt from the provisions of chapters IV-A  and IV-B
Section 11N. Power to exempt. -
Chapter V - Levy of, and exemption from, Customs duties
SECTION 12.  Dutiable goods. -
SECTION 13.  Duty on pilfered goods. -
SECTION 14.  Valuation of 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 17.  Assessment of duty. -
SECTION 18.   Provisional assessment of duty-
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. -
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 26.  Refund of export duty in certain cases. -
SECTION 26A.  Refund of import duty in certain cases-
SECTION 27.  Claim for refund of duty. -
SECTION 27A.  Interest on delayed refunds. -
SECTION 28.  Recovery of duties not levied or short-levied or erroneously refunded. -
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
SECTION 28B.  Duties collected from the buyer to be deposited with the Central Government.-
SECTION 28BA. Provisional attachment to protect revenue in certain cases. -
Chapter V-A-Indicating amount of duty in the price of goods, etc.,for purpose of refund
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.-
Chapter V-B-Advance Rulings
SECTION 28E. Definitions. -
SECTION 28F. Authority for advance rulings. -
SECTION 28G. Vacancies, etc., not to invalidate proceedings. -
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 28L. Powers of Authority. -
SECTION 28M. Procedure of Authority.
Chapter VI - Provisions relating to conveyances carrying imported or exported goods
SECTION 29.  Arrival of vessels and aircrafts in India. -
SECTION 30. Delivery of 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 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 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
Chapter VII - Clearance of imported goods and export goods
SECTION 44.  Chapter not to apply to baggage and postal articles. -
Clearance of imported goods
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 thirty days after unloading. -
SECTION 49. Storage of imported goods in warehouse pending clearance. -
Clearance of export goods
SECTION 50.  Entry of goods for exportation. -
SECTION 51. Clearance of goods for exportation
SECTION 51A. Clearance of goods for exportation
Chapter VIII - Goods in transit
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. -
Chapter IX - Warehousing
SECTION 57.  Appointing of public warehouses. -
SECTION 58. Licensing of private warehouses. -
SECTION 59.  Warehousing bond. -
SECTION 59A    Omitted
SECTION 60.  Permission for deposit of goods in a warehouse. -
SECTION 61.  Period for which goods may remain warehoused. -
SECTION 62.   Control over warehoused goods. -
SECTION 63.  Payment of rent and warehouse charges. -
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. -
SECTION 69.   Clearance of warehoused goods for exportation. -
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. -
Chapter X - Drawback
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 75A.  Interest on drawback. -
SECTION 76.  Prohibition and regulation of drawback in certain cases. -
Chapter X-A-Special provisions relating to special economic zone
[SECTIONS 76A to 76N Omitted vide by Section 99 of Finance Act, 2007 (22 of 2007) w.e.f. 11.5.2007]
Chapter XI - Special provisions regarding baggage, goods imported or exported by post, and stores baggage
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. -
Goods imported or exported by post
SECTION 82.  Label or declaration accompanying goods to be treated as entry. -
SECTION 83.  Rate of duty and tariff valuation in respect of goods imported or exported by post
SECTION 84.  Regulations regarding goods imported or to be exported by post. -
Stores
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. -
CHAPTER XII - Provisions relating to coastal goods and vessels carrying coastal goods
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 98A. Power to relax. -
SECTION 99.  Power to make rules in respect of coastal goods and coasting vessels.
CHAPTER XIIA - Audit
SECTION 99A.  Audit
CHAPTER XIIB - Verification of identity and compliance
SECTION 99B.  Verification of identity and compliance thereof.
CHAPTER XIII - Searches, seizure and arrest
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 106A. Power to inspect. -
SECTION 107. Power to examine persons. -
SECTION 108. Power to summon persons to give evidence and produce documents. -
SECTION 109.  Power to require production of order permitting clearance of goods imported by land. -
SECTION 110.  Seizure of goods, documents and things. -
SECTION 110A. Provisional release of goods, documents and things seized pending adjudication. -
CHAPTER XIV - Confiscation of goods and conveyances and imposition of penalties
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 114A.  Penalty for short-levy or non-levy of duty in certain cases. -
SECTION 114AA.  Penalty for use of false and incorrect material.
SECTION 114AB.   Penalty for obtaining instrument by fraud, 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 122A.  Adjudication Procedure. -
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. -
Chapter XIV-A- Settlement of cases
SECTION 127A. Definitions.-
SECTION 127B. Application for settlement of cases. -
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 127E.Power of Settlement Commission to reopen completed proceedings. -
SECTION 127F. Power and procedure of Settlement Commission.-
SECTION 127G .Inspection, etc. of reports. -
SECTION 127 H. Power of Settlement Commission to grant immunity from prosecution and penalty. -
SECTION 127-I. 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 127 L. 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. -
Chapter XV - Appeals and Revision
SECTION 128.  Appeals to 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 Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders.-
SECTION 129DA. Omitted
SECTION 129DD. Revision by Central Government.-
SECTION 129E. Deposit, pending appeal, of duty and interest demanded or penalty levied. -
SECTION 129EE.  Interest on delayed refund of amount deposited under the proviso to section 129E
SECTION 130. Appeal to High Court. -
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. -
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.-
Chapter XVI - Offences and prosecutions
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 135A. Preparation. -
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 138A. Presumption of culpable mental state. -
SECTION 138B. Relevancy of statements under certain circumstances. -
SECTION 138C.  Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
SECTION 139.  Presumption as to documents in certain cases. -
SECTION 140.   Offences by companies. -
SECTION 140A.  Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958. -
Chapter XVII - Miscellaneous
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 142A.  Liability under Act to be first charge .-
SECTION 143.  Power to allow import or export on execution of bonds in certain cases. -
SECTION 143A. Duty deferment.
SECTION 143AA. D
SECTION 144.  Power to take samples. -
SECTION 145.    Owner, etc., to perform operations incidental to compliance with customs law.
SECTION 146.   Custom House agents to be licensed. -
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. -
SECTION 150.   Procedure for sale of goods and application of sale proceeds. -
SECTION 151. Certain officers required to assist officers of customs.
SECTION 151A.  Instructions to officers of customs. -
SECTION 151B.  Reciprocal arrangement for exchange of information facilitating trade
SECTION 152.  Delegation of powers. -
SECTION 153. Service of order, decision, etc. -
SECTION 154.  Correction of clerical errors, etc. -
SECTION 154A. Rounding off of duty, etc. -
SECTION 154B. Publication of information respecting persons in certain cases. -
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 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. -
SECTION 161.   Removal of difficulties. -