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CONTENTS
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Sections
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Particulars
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s
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Preamble
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s
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1
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Short
title, Extent and Commencement
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2
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Definitions
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3
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Classes
of Officers of Customs
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4
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Appointment
of Officers of Customs
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5
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Powers
of Officers of Customs Sub-Section
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6
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Entrustment
of Functions of Board and Customs Officers on certain other Officers
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7
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Appointment
of Customs Ports, Airports, Etc.
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8
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Power
to Approve Landing Places and Specify Limits of Customs Area
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9
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Power
to Declare Places to be Warehousing Stations
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10
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Appointment
of Boarding Stations
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11
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Power
to Prohibit Importation or Exportation of Goods
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11A
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Definitions
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11B
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Power
of Central Government to Notify Goods
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11C
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Persons
Possessing Notified Goods to Intimate the Place of Storage, Etc.
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11D
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Precautions
to be taken by Persons Acquiring Notified Goods
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11E
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Persons
Possessing Notified Goods to Maintain Accounts
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11F
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Sale,
Etc., of Notified Goods to be Evidenced by Vouchers
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11G
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Sections
11C, 11E and 11F not to apply to goods in personal use
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11H
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Definitions
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11-I
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Power
of Central Government to specify goods
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11J
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Persons
Possessing specified goods to intimate the Place of Storage, Etc.
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11K
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Transport
of specified goods to be covered by vouchers
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11L
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Persons
Possessing specified goods to maintain accounts
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11M
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Steps
to be taken by persons selling or transferring any specified goods
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11N
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Power
to exempt
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12
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Dutiable
Goods
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13
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Duty
on Pilfered Goods
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14
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Valuation
of Goods for Purposes of Assessment
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15
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Date
for Determination of Rate of duty and tariff valuation of imported
goods
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16
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Date
for Determination of Rate of duty and tariff valuation of export
goods
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17
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Assessment
of Duty
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18
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Provisional
Assessment of Duty
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19
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Determination
of Duty where goods consist of Articles Liable to Different Rates
of Duty
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20
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Re-Importation
of Goods
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21
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Goods
Derelict, Wreck, Etc.
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22
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Abatement
of Duty on damaged or deteriorated goods
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23
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Remission
of duty on lost, destroyed or abandoned goods
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24
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Power
to make rules for denaturing or mutilation of goods
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25
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Power
to Grant Exemption from Duty
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26
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Refund
of Export Duty in certain cases
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27
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Claim
for refund of duty
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27A
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Interest
on Delayed refunds
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28
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Notice
for Payment of Duties, Interest Etc.
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28A
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Power
not to recover duties not levied or Short-Levied as a result of
General Practice
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28AA
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Interest
on Delayed Payment of duty
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28AB
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Interest
on Delayed Payment of duty in special cases
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28B
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Duties
Collected from the buyer to be deposited with the Central Government
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28C
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Price
of Goods to indicate the amount of duty paid thereon
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28D
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Presumption
that incidence of duty has been passed on to the buyer
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28E
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Definitions
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28F
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Authority
for Advance Rulings
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28G
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Vacancies,
Etc., not to invalidate proceedings
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28H
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Application
for advance ruling
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28-I
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Procedure
on receipt of application
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28J
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Applicability
of Advance ruling
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28K
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Advance
ruling to be void in certain circumstances
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28L
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Powers
of Authority
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28M
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Procedure
of Authority
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29
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Arrival
of vessels and Aircrafts in India
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30
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Delivery
of Import manifest or import report
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31
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Imported
goods not to be unloaded from vessel until entry inwards granted
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32
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Imported
goods not to be unloaded unless mentioned in import mainfest or
import report
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33
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Unloading
and Loading of goods at approved places only
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34
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Goods
not to be Unloaded or Loaded except under supervision of customs
officer
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35
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Restrictions
on goods being Water-Borne
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36
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Restrictions
on Unloading and Loading of goods on Holidays, Etc.
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37
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Power
to Board conveyances
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38
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Power
to require Production of documents and ask Questions
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39
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Export
goods not to be Loaded on vessel until Entry-Out-Wards Granted
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40
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Export
goods not to be Loaded unless duly passed by proper officer
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41
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Delivery
of Export manifest or Export report
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42
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No
Conveyance to leave without written order
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43
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Exemption
of certain classes of conveyances from certain provisions of this
Chapter
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44
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Chapter
not to apply to Baggage and Postal Articles
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45
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Restrictions
on Custody and Removal of Imported goods
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46
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Entry
of goods on Importation
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47
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Clearance
of goods for Home Consumption
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48
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Procedure
in case of goods not Cleared, Warehoused, or Transshipped within
Thirty Days after Unloading
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49
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Storage
of Imported goods in Warehouse Pending clearance
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50
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Entry
of goods for exportation
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51
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Clearance
of goods for exportation
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52
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Chapter
not to apply to Baggage, Postal articles and stores
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53
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Transit
of certain goods without payment of duty
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54
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Transshipment
of certain goods without Payment of Duty
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55
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Liability
of Duty on goods transited under Section 53 or Transshipped under
Section 54
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56
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Transport
of certain classes of Goods Subject to prescribed Conditions
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57
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Appointing
of Public Warehouses
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58
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Licensing
of Private Warehouses
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59
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Warehousing
Bond
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59A
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Omitted
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60
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Permission
for deposit of goods in a Warehouse
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61
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Period
for which goods may remain Warehouse
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62
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Control
over Warehoused Goods
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63
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Payment
of Rent and Warehouse charges
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64
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Owner's
right to deal with Warehoused goods
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65
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Manufacture
and other Operations in Relation to Goods in a Warehouse
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66
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Power
to Exempt Imported Materials used in the Manufacture of goods in
Warehouse
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67
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Removal
of goods from one Warehouse to Another
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68
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Clearance
of Warehoused goods for home Consumption
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69
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Clearance
of Warehoused goods for Exportation
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70
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Allowance
in case of volatile goods
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71
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Goods
not to be taken out of Warehouse except as Provided by This Act
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72
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Goods
Improperly removed from Warehouse, Etc.
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73
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Cancellation
and Return of Warehousing Bond
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74
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Drawback
Allowable on Re-Export of Duty-Paid goods
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75
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Drawback
on Imported Materials used in the Manufacture of goods which are
exported
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75A
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Interest
on Drawback
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76
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Prohibition
and Regulation of Drawback in certain cases
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77
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Declaration
by Owner of Baggage
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78
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Determination
of Rate of duty and tariff valuation in respect of Baggage
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79
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Bona
Fide Baggage Exempted from duty
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80
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Temporary
Detention of Baggage
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81
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Regulations
in respect of Baggage
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82
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Label
or Declaration Accompanying goods to be treated as entry
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83
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Rate
of duty and tariff valuation in respect of goods imported or exported
by Post
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84
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Regulations
regarding goods imported or to be exported by Post
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85
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Stores
may be allowed to be Warehoused without assessment to duty
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86
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Transit
and Transshipment of Stores
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87
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Imported
Stores may be consumed on Board a Foreign-Going vessel or Aircraft
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88
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Application
of Section 69 and Chapter X to Stores
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89
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Stores
to be free of export duty
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90
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Concessions
in respect of Imported stores for the Navy
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91
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Chapter
not to apply to Baggage and Stores
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92
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Entry
of Coastal Goods
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93
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Coastal
goods not to be Loaded until Bill Relating thereto is Passed, Etc.
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94
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Clearance
of Coastal Goods at Destination
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95
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Master
of a Coasting vessel to carry an advice book
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96
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Loading
and Unloading of Coastal goods at customs port or coastal port only
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97
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No
Coasting vessel to leave without written order
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98
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Application
of certain provisions of This Act to coastal goods, etc.
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98A
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Power
to Relax
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99
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Power
to make rules in respect of coastal goods and coasting vessels
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100
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Power
to search suspected persons entering or leaving India, etc.
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101
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Power
to search suspected persons in certain other cases
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102
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Persons
to be searched may require to be taken before Gazetted officer of
customs or magistrate
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103
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Power
to screen or X-Ray Bodies of suspected persons for detecting secreted
goods
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104
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Power
to Arrest
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105
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Power
to Search Premises
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106
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Power
to Stop and Search conveyances
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106A
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Power
to Inspect
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107
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Power
to Examine Persons
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108
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Power
to summon persons to give Evidence and Produce documents
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109
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Power
to require Production of order permitting clearance of goods Imported
by Land
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110
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Seizure
of Goods, Documents and Things
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111
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Confiscation
of Improperly Imported goods, etc.
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112
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Penalty
for Improper Importation of goods, etc.
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113
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Confiscation
of goods attempted to be improperly exported, etc.
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114
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Penalty
for Attempt to export goods improperly, etc.
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114A
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Penalty
for Short-Levy or Non-Levy of duty in certain cases
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115
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Confiscation
of Conveyances
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116
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Penalty
for not accounting for goods
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117
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Penalties
for contravention, etc., not expressly mentioned
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118
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Confiscation
of Packages and their contents
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119
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Confiscation
of goods used for concealing smuggled goods
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120
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Confiscation
of smuggled goods notwithstanding any change in form, etc.
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121
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Confiscation
of Sale-Proceeds of smuggled goods
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122
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Adjudication
of Confiscations and Penalties
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123
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Burden
of Proof in certain cases
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124
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Issue
of show cause notice before confiscation of goods, etc.
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125
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Option
to Pay fine in Lieu of Confiscation
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126
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On
Confiscation, Property to vest in Central Government
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127
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Award
of Confiscation or Penalty by Customs officers not to Interfere
with other Punishments
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127A
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Definition
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127B
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Application
for Settlement of cases
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127C
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Procedure
receipt of Application under Section 127B
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127D
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Power
of Settlement commission to order provisional Attachment to Protect
revenue
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127E
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Power
of Settlement Commission to reopen completed proceedings
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127F
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Power
and Procedure of Settlement Commission
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127G
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Inspection,
Etc., of Reports
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127H
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Power
of Settlement Commission to Grant Immunity from prosecution and
Penalty
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127-I
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Power
of Settlement Commission to send a case back to the Proper Officer
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127J
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Order
of Settlement to be Conclusive
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127K
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Recovery
of Sums due under order of Settlement
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127L
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Bar
on Subsequent Application for Settlement in certain cases
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127M
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Proceedings
before settlement commission to be Judicial Proceedings
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127N
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Applications
of certain provisions of Central Excise Act
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128
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Appeals
to Commissioner (Appeals)
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128A
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Procedure
in Appeal
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129
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Appellate
Tribunal
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129A
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Appeals
to the Appellate Tribunal
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129B
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Orders
of Appellate Tribunal
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129C
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Procedure
of Appellate Tribunal
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129D
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Powers
of Board or Commissioner of Customs to Pass certain orders
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129DA
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Powers
of Revision of Board or Commissioner of Customs in certain cases
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129DD
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Revision
by Central Government
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129E
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Deposit,
Pending Appeal, of duty and Interest demanded or Penalty Levied
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130
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Statement
of case to High Court
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130A
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Application
to High Court
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130B
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Power
of High Court or Supreme Court to require statement to be amended
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130C
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Case
before High Court to be heard by not less than two judges
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130D
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Decision
of High Court or Supreme Court on the case Stated
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130E
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Appeal
to Supreme Court
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130F
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Hearing
before Supreme Court
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131
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Sums
due to be paid notwithstanding reference, etc.
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131A
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Exclusion
of time taken for copy
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131B
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Transfer
of certain pending proceedings and transitional provisions
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131C
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Definitions
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132
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False
Declaration, False documents, etc.
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133
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Obstruction
of Officer of Customs
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134
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Refusal
to be X-Rayed
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135
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Evasion
of duty or Prohibitions
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135A
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Preparation
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135B
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Power
of Court to Publish Name, Place of Business, Etc., of Persons convicted
under the Act
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136
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Offences
by Officers of Customs
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137
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Cognizance
of Offences
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138
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Offences
to be tried summarily
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138A
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Presumption
of Culpable Mental State
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138B
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Relevancy
of Statements under certain circumstances
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138C
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Admissibility
of Micro Films, Facsimile Copies of Documents and Computer Print
Outs as documents and as Evidence
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139
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Presumption
as to Documents in certain cases
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140
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Offences
by Companies
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140A
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Application
of Section 562 of the Code of Criminal Procedure, 1898, and of the
Probation of Offenders Act, 1958
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141
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Conveyances
and goods in a Customs area Subject to Control of offiers of Customs
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142
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Recovery
of sums due to Government
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143
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Power
to Allow Import or Export on execution of Bonds in certain cases
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143A
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Duty
Deferment
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144
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Power
to take samples
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145
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Owner,
Etc., to perform Operations Incidental to compliance with Customs
Law
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146
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Customs
house agents to be licensed
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146A
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Appearance
by authorised representative
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147
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Liability
of principal and agent
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148
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Liability
of agent appointed by the person in charge of a conveyance
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149
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Amendment
of documents
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150
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Procedure
for sale of goods and application of sale proceeds
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151
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Certain
officers required to assist officers of customs
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151A
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Instructions
to officers of customs
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152
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Delegation
of powers
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153
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Service
of order, decision, etc.
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154
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Correction,
clerical errors, etc.
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154A
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Rounding
off of duty, etc.
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155
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Protection
of action taken under the Act
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156
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General
power to make rules
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157
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General
power to make regulations
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158
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Provisions
with respect to rules and regulations
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159
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Rules,
certain notifications and orders to be laid before Parliament
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160
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Repeal
and savings
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161
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Removal
of difficulties
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s
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s
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Schedule
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Repeals
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