Acts › The Customs Act,1962The Customs Act,1962 285 sections.
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Open in Lexace · Ask the AI Section 1 — Short title, extent and commencement. Section 2 — Definitions. 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. Section 7 — Appointment of customs ports, airports, etc. Section 8 — Power to approve landing places and specify limits of customs area. Section 9 — [Omitted.]. 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 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. 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 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. 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. 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 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. Section 28D — Presumption that incidence of duty has been passed on to the buyer. Section 28E — Definitions. Section 28EA — Customs Authority for Advance Rulings. Section 28F — Authority for advance rulings. Section 28G — [Omitted.]. 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 28M — Procedure for 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. 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. 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 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. 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. 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. Section 58 — Licensing of private warehouses. Section 58A — Licensing of special warehouses. Section 58B — Cancellation of licence. Section 59 — Warehousing bond. Section 59A — [Omitted.]. Section 60 — Permission for removal of goods for deposit in warehouse. Section 61 — Period for which goods may remain warehoused. Section 62 — [Omitted.]. Section 63 — [Omitted.]. 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 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 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. Section 75A — Interest on drawback. Section 76 — Prohibition and regulation of drawback in certain cases. Section 76A — Omitted.. Section 76B — Omitted.. Section 76C — Omitted.. Section 76D — Omitted.. Section 76E — Omitted.. Section 76F — Omitted.. Section 76G — Omitted.. Section 76H — Omitted.. Section 76I — Omitted.. Section 76J — Omitted.. Section 76K — Omitted.. Section 76L — Omitted.. Section 76M — Omitted.. Section 76N — Omitted.. Section 77 — Declaration by owner of baggage. Section 78 — Determination of rate of duty and tariff valuation in respect of beggage. 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. 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 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. 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 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. Section 110A — Provisional release of goods, documents and things seized pending adjudication. Section 110AA — Action subsequent to inquiry, investigation or audit or any other specified purpose 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 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. 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. 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 — Omitted.. 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 penalty 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). 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 Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders. 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. Section 129EE — Interest on delayed refund of amount deposited under 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. 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 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. 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. 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 — Omitted.. 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. 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 — Modes for service of notice, order, 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 154C — Common Customs Electronic Portal. 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. Lexace India is a legal-information & technology platform — not a law firm. It does not advertise, solicit work, or provide legal advice, and no advocate–client relationship is created. Bare-act text for general information; verify against the official source.