Customs Act, 1962

Chapter: I
Preliminary
Section 1	:	Short title, extent and commencement
Section 2	:	Definitions.
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, ETC.
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
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: IVB
Prevention or Detection of Illegal Export of Goods
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
Chapter: IVC
Power to exempt from the provisions of Chapters IVA and IVB
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 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 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 28AAA	:	Recovery of duties in certain cases
Section 28AB	:	Interest on delayed payment of duty in special cases [Omitted]
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	:	Time limit for completion of certain actions
Chapter: VA
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: VAA
ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT
Section 28DA	:	Procedure regarding claim of preferential rate of duty
Chapter: VB
Advance Rulings
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
Chapter: VI
Provisions relating to conveyances carrying imported or exported goods
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
Chapter: VII
Clearance of imported goods and export goods
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 or removal.
Section 50	:	Entry of goods for exportation
Section 51	:	Clearance of goods for exportation
Chapter: VIIA
Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger
Section 51A	:	Payment of duty, interest, penalty, etc
Section 51B	:	Ledger for duty credit
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	:	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 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 65A	:	Goods brought for operations in warehouse to have ordinarily paid certain taxes
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.
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
Section 76A	:	Notification of special economic zone [Omitted]
Section 76B	:	Application of provisions [Omitted]
Section 76C	:	Establishment and control [Omitted]
Section 76D	:	Admission of goods [Omitted]
Section 76E	:	Exemption from duties of customs [Omitted]
Section 76F	:	Levy of duties of customs [Omitted]
Section 76G	:	Authorised operations [Omitted]
Section 76H	:	Goods utilised within a special economic zone [Omitted]
Section 76I	:	Drawback on goods admitted to a special economic zone [Omitted]
Section 76J	:	Duration of stay [Omitted]
Section 76K	:	Security [Omitted]
Section 76L	:	Transfer of ownership [Omitted]
Section 76M	:	Removal of goods [Omitted]
Section 76N	:	Closure of a Special Economic Zone [Omitted]
Chapter: XI
Special provisions regarding baggage, goods imported or exported by post, courier and stores
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
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
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, etc1001
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 2[or bank account provisionally attached] pending adjudication
Section 110AA	:	Action subsequent to inquiry, investigation or audit or any other specified purpose
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 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
Chapter: XIVA
Settlement of cases
Section 127A	:	Definitions
Section 127B	:	Application for settlement of cases
Section 127C	:	Procedure on receipt of 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	:	Porceedings 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 [Principal Commissioner of Customs or] Chief Commissioners of Customs or [Principal Commissioner of Customs or] Commissioner of Customs to pass certain orders
Section 129DA	:	Powers of revision of Board or Commissioner 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
Chapter: XVI
Offences and Prosecutions
Section 132	:	False declaration, false documents
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
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	:	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	:	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 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
The Schedule
Section Sch	:	THE SCHEDULE