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Updated upto August, 2008 |
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Chapters/Sections |
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Chapter - I Preliminary |
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Section 1 |
Short title, extent and commencement |
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Section 2 |
Definitions |
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Chapter - II Officers of Customs |
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Section 3 |
Classes of officers of customs |
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Section 4 |
Appointment of officers of customs |
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Section 5 |
Powers of officers of Customs |
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Section 6 |
Entrustment of functions of Board and customs officers on certain other officers |
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Chapter - III Appointment of Customs Ports, Airports, Warehousing Stations etc. |
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Section 7 |
Appointment of customs ports, airports etc. |
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Section 8 |
Power to approve landing places and specify limits of customs area |
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Section 9 |
Power to declare places to be warehousing stations |
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Section 10 |
Appointment of boarding station |
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Chapter - IV Prohibitions on importation and exportation of goods |
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Section 11 |
Power to prohibit importation or exportation of goods |
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Chapter - IVA Detection of illegally imported goods and prevention of the disposal thereof |
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Section 11A |
Definitions |
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Section 11B |
Power of Central Government to notify goods |
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Section 11C |
Persons possessing notified goods to intimate the place of storage, etc. |
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Section 11D |
Precautions to be taken by persons acquiring notified goods |
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Section 11E |
Persons possessing notified goods to maintain accounts |
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Section 11F |
Sale, etc., of notified goods to be evidenced by vouchers |
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Section 11G |
Sections 11C, 11E and 11F not to apply to goods in personal use |
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Chapter - IVB Prevention or Detection of Illegal Export of Goods |
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Section 11H |
Definitions |
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Section 11I |
Power of Central Government to specify goods |
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Section 11J |
Persons possessing specified goods to intimate the place of storage, etc. |
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Section 11K |
Transport of specified goods to be covered by vouchers |
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Section 11L |
Persons possessing specified goods to maintain accounts |
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Section 11M |
Steps to be taken by persons selling or transferring any specified goods |
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Chapter - IV C Power to exempt from the provisions of Chapters IVA and IVB |
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Section 11N |
Power to exempt |
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Chapter - V Levy of, and Exemption from, Customs Duties |
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Section 12 |
Dutiable goods |
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Section 13 |
Duty on pilfered goods |
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Section 14 |
Valuation of goods for purposes of assessment |
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Section 15 |
Date for determination of rate of duty and tariff valuation of imported goods |
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Section 16 |
Date for determination of rate of duty and tariff valuation of export goods |
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Section 17 |
Assessment of goods |
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Section 18 |
Provisional assessment of duty |
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Section 19 |
Determination of duty where goods consist of articles liable to different rates of duty |
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Section 20 |
Re-importation of goods |
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Section 21 |
Goods derelict, wreck, etc. |
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Section 22 |
Abatement of duty on damaged or deteriorated goods |
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Section 23 |
Remission of duty on lost, destroyed or abandoned goods |
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Section 24 |
Power to make rules for denaturing or mutilation of goods |
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Section 25 |
Power to grant exemption from duty |
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Section 26 |
Refund of export duty |
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Section 27 |
Claim for refund of duty |
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Section 27A |
Interest on delayed refunds |
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Section 28 |
Notice for payment of duties, interest etc. |
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Section 28A |
Power not to recover duties not levied or short-levied as a result of general practice |
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Section 28AA |
Interest on delayed payment of duty |
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Section 28AB |
Interest on delayed payment of duty in special cases |
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Section 28B |
Duties collected from the buyer to be deposited with the Central Government |
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Chapter - V A Indicating amount of duty in the price of goods, etc., for purpose of refund |
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Section 28C |
Price of goods to indicate the amount of duty paid thereon |
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Section 28D |
Presumption that incidence of duty has been passed on to the buyer |
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Chapter VB Advance Rulings |
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Section 28E |
In this Chapter, unless the context otherwise requires |
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Section 28EF |
Authority for advance rulings |
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Section 28G |
Vacancies, etc., not to invalidate proceedings |
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Section 28H |
Application for advance ruling. |
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Section 28I |
Procedure on receipt of application |
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Section 28J |
Applicability of advance ruling |
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Section 28K |
Advance ruling to be void in certain circumstances |
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Section 28L |
Powers of Authority |
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Section 28M |
Procedure of Authority |
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Chapter VI Provisions relating to conveyances carrying imported or exported goods |
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Section 29 |
Arrival of vessels and aircrafts in India |
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Section 30 |
Delivery of import manifest or import report |
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Section 31 |
Imported goods not to be unloaded from vessel until entry inwards granted |
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Section 32 |
Imported goods not to be unloaded unless mentioned in import manifest or import report |
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Section 33 |
Unloading and loading of goods at approved places only |
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Section 34 |
Goods not to be unloaded or loaded except under supervision of customs officer |
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Section 35 |
Restrictions on goods being water-borne |
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Section 36 |
Restrictions on unloading and loading of goods on holidays, etc. |
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Section 37 |
Power to board conveyances |
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Section 38 |
Power to require production of documents and ask questions |
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Section 39 |
Export goods not to be loaded on vessel until entry-outwards granted |
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Section 40 |
Export goods not to be loaded unless duly passed by proper officer |
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Section 41 |
Delivery of export manifest or export report |
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Section 42 |
No conveyance to leave without written order |
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Section 43 |
Exemption of certain classes of conveyances from certain provisions of this chapter |
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Chapter VII Clearance of imported goods and export goods |
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Section 44 |
Chapter not to apply to baggage and postal articles |
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Clearance of imported goods |
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Section 45 |
Restrictions on custody and removal of imported goods |
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Section 46 |
Entry of goods for home consumption |
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Section 47 |
Clearance of goods for home consumption |
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Section 48 |
Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading |
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Section 49 |
Storage of imported goods in warehouse pending clearance |
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Section 50 |
Entry of goods for exportation |
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Section 51 |
Clearance of goods for exportation |
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Chapter VIII Goods in Transit |
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Section 52 |
Chapter not to apply to baggage, postal articles and stores |
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Section 53 |
Transit of certain goods without payment of duty |
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Section 54 |
Transhipment of certain goods without payment of duty |
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Section 55 |
Liability of duty on goods transited under section 53 or transhipped under section 54 |
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Section 56 |
Transportation of certain classes of goods subject to prescribed conditions |
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Chapter IX Warehousing |
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Section 57 |
Appointing of public warehouses |
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Section 58 |
Licensing of private warehouses |
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Section 59 |
Warehousing bond |
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Section 59A |
Omitted |
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Section 60 |
Permission for deposit of goods in a warehouse |
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Section 61 |
Period for which goods may remain warehoused |
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Section 62 |
Control over warehoused goods |
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Section 63 |
Payment of rent and warehouse charges |
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Section 64 |
Owner's right to deal with warehoused goods |
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Section 65 |
Manufacture and other operations in relation to goods in a warehouse |
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Section 66 |
Power to exempt imported materials used in the manufacture of goods in warehouse |
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Section 67 |
Removal of goods from one warehouse to another |
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Section 68 |
Clearance of warehoused goods for home consumption |
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Section 69 |
Clearance of warehoused goods for exportation |
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Section 70 |
Allowance in case of volatile goods |
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Section 71 |
Goods not to be taken out of warehouse except as provided by this act |
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Section 72 |
Goods improperly removed from warehouse, etc. |
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Section 73 |
Cancellation and return of warehousing bond |
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Chapter X Drawback |
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Section 74 |
Drawback allowable on re-export of duty-paid goods |
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Section 75 |
Drawback on imported materials used in the manufacture of goods which are exported |
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Section 75A |
Interest on drawback |
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Section 76 |
Prohibition and regulation of drawback in certain cases |
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Chapter X A Special Provisions relating to Special Economic Zone |
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Section 75A |
Notification of special economic zone |
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Section 75B |
Application of provisions |
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Section 75C |
Establishment and control |
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Section 75D |
Admission of goods. |
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Section 75E |
Exemption from duties of customs |
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Section 75F |
Levy of duties of customs |
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Section 75G |
Authorised operations |
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Section 75H |
Goods utilised within a special economic zone |
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Section 75I |
Drawback on goods admitted to a special economic zone |
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Section 75J |
Duration of stay |
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Section 75K |
Security |
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Section 75L |
Transfer of ownership |
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Section 75M |
Removal of goods |
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Section 75N |
Closure of a Special Economic Zone
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Chapter XI Special provisions regarding baggage, goods imported or exported by post, and stores |
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Section 77 |
Declaration by owner of baggage |
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Section 78 |
Determination of rate of duty and tariff valuation in respect of baggage |
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Section 79 |
Bonafide baggage exempted from duty |
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Section 80 |
Temporary detention of baggage |
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Section 81 |
Regulations in respect of baggage |
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Goods imported or exported by post |
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Section 82 |
Label or declaration accompanying goods to be treated as entry |
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Section 83 |
Rate of duty and tariff valuation in respect of goods imported or exported by post |
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Section 84 |
Regulations regarding goods imported imported or exported by post |
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Stores |
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Section 85 |
Stores may be allowed to be warehoused without assessment to duty |
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Section 86 |
Transit and transhipment of stores |
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Section 87 |
Imported stores may be consumed on board a foreign-going vessel or aircraft |
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Section 88 |
Application of section 69 and Chapter X to stores |
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Section 89 |
Stores to be free of export duty |
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Section 90 |
Concessions in respect of imported stores for the Navy |
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Chapter XII Provisions relating to coastal goods and vessels carrying coastal goods |
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Section 91 |
Chapter not to apply to baggage and stores |
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Section 92 |
Entry of coastal goods |
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Section 93 |
Coastal goods not to be loaded until bill relating thereto is passed, etc. |
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Section 94 |
Clearance of coastal goods at destination |
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Section 95 |
Master of a coasting vessel to carry an advice book |
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Section 96 |
Loading and unloading of coastal goods at customs port or coastal port only |
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Section 97 |
No coasting vessel to leave without written order |
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Section 98 |
Application of certain provisions of this Act to coastal goods, etc. |
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Section 98A |
Power to relax |
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Section 99 |
Power to make rules in respect of coastal goods and coasting vessels |
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Chapter XIII Searches, seizure and arrest |
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Section 100 |
Power to search suspected persons entering or leaving India, etc. |
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Section 101 |
Power to search suspected persons in certain other cases |
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Section 102 |
Persons to be searched may require to be taken before gazetted officer of customs or magistrate |
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Section 103 |
Power to screen or X-ray bodies of suspected persons for detecting secreted goods |
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Section 104 |
Power to arrest |
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Section 105 |
Power to search premises |
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Section 106 |
Power to stop and search conveyances |
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Section 106A |
Power to inspect |
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Section 107 |
Power to examine persons |
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Section 108 |
Power to summon persons to give evidence and produce documents |
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Section 109 |
Power to require production of order permitting clearance of goods imported by land |
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Section 110 |
Seizure of goods, documents and things |
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Chapter XIV Confiscation of goods and conveyances and imposition of penalties |
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Section 111 |
Confiscation of improperly imported goods, etc. |
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Section 112 |
Penalty for improper importation of goods, etc. |
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Section 113 |
Confiscation of goods attempted to be improperly exported, etc. |
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Section 114 |
Penalty for attempt to export goods improperly, etc. |
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Section 114A |
Penalty for short-levy or non-levy of duty in certain cases |
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Section 115 |
Confiscation of conveyances |
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Section 116 |
Penalty for not accounting for goods |
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Section 117 |
Penalties for contravention, etc., not expressly mentioned |
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Section 118 |
Confiscation of packages and their contents |
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Section 119 |
Confiscation of goods used for concealing smuggled goods |
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Section 120 |
Confiscation of smuggled goods notwithstanding any change in form, etc. |
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Section 121 |
Confiscation of sale-proceeds of smuggled goods |
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Section 122 |
Adjudication of confiscations and penalties |
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Section 123 |
Burden of proof in certain cases |
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Section 124 |
Issue of show cause notice before confiscation of goods, etc. |
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Section 125 |
Option to pay fine in lieu of confiscation |
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Section 126 |
On confiscation, property to vest in Central Government |
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Section 127 |
Award of confiscation or penalty by customs officers not to interfere with other punishments |
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Chapter XIV A Settlement of cases |
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Section 127A |
Definitions |
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Section 127B |
Application for settlement of cases |
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Section 127C |
Procedure on receipt of application under section 127B |
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Section 127D |
Power of Settlement Commission to order provisional attachment to protect revenue |
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Section 127E |
Power of Settlement Commission to reopen completed proceedings |
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Section 127F |
Power and procedure of Settlement Commission |
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Section 127G |
Inspection, etc., of reports |
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Section 127H |
Power of Settlement Commission to grant immunity from prosecution and penalty |
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Section 127-I |
Power of Settlement Commission to send a case back to the proper officer |
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Section 127J |
Order of settlement to be conclusive |
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Section 127K |
Recovery of sums due under order of settlement |
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Section 127L |
Bar on subsequent application for settlement in certain cases |
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Section 128M |
Proceedings before Settlement Commission to be judicial proceedings |
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Section 127MA |
Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission |
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Section 127N |
Applications of certain provisions of Central Excise Act |
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Chapter XV Appeals and Revision |
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Section 128 |
Appeals to Commissioner (Appeals) |
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Section 128A |
Procedure in appeal |
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Section 129 |
Appellate Tribunal |
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Section 129A |
Appeals to the Appellate Tribunal |
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Section 129B |
Orders of Appellate Tribunal |
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Section 129C |
Procedure of Appellate Tribunal |
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Section 129D |
Powers of Board or Commissioner of Customs to pass certain orders |
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Section 129DA |
Powers of revision of Board or Commissioner of Customs in certain cases |
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Section 129DD |
Revision by Central Government |
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Section 129E |
Deposit, pending appeal, of duty and interest demanded or penalty levied |
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Section 130 |
Statement of case to High Court |
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Section 130A |
Application to High Court |
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Section 130B |
Power of High Court or Supreme Court to require statement to be amended |
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Section 130C |
Case before High Court to be heard by not less than two judges |
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Section 130D |
Decision of High Court or Supreme Court on the case stated |
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Section 130E |
Appeal to Supreme Court |
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Section 131 |
Sums due to be paid notwithstanding reference, etc. |
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Section 131A |
Exclusion of time taken for copy |
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Section 131B |
Transfer of certain pending proceedings and transitional provisions |
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Section 131C |
Definitions |
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Chapter XVI Offences and Prosecutions |
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Section 132 |
False declaration, false documents, etc. |
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Section 133 |
Obstruction of officer of customs |
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Section 134 |
Refusal to be X-rayed |
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Section 135 |
Evasion of duty or prohibitions |
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Section 135A |
Preparation |
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Section 135B |
Power of court to publish name, place of business, etc., of persons convicted under the Act |
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Section 136 |
Offences by officers of customs |
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Section 137 |
Cognizance of offences |
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Section 138 |
Offences to be tried summarily |
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Section 138A |
Presumption of culpable mental state |
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Section 138B |
Relevancy of statements under certain circumstances |
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Section 138C |
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence computer printouts as documents and as evidence |
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Section 139 |
Presumption as to documents in certain cases |
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Section 140 |
Offences by companies |
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Section 140A |
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 |
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Chapter XVII Miscellaneous |
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Section 141 |
Conveyances and goods in a customs area subject to control of officers of customs |
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Section 142 |
Recovery of sums due to Government |
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Section 143 |
Power to allow import or export on execution of bonds in certain cases |
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Section 143A |
Duty deferment |
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Section 144 |
Power to take samples |
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Section 145 |
Owner, etc., to perform operations incidental to compliance with customs law |
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Section 146 |
Custom House agents to be licensed |
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Section 146A |
Appearance by authorized representative |
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Section 147 |
Liability of principal and agent |
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Section 148 |
Liability of agent appointed by the person in charge of a conveyance |
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Section 149 |
Amendment of documents |
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Section 150 |
Procedure for sale of goods and application of sale proceeds |
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Section 151 |
Certain officers required to assist officers of customs |
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Section 151A |
Instructions to officers of customs |
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Section 152 |
Delegation of powers |
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Section 153 |
Service of order, decision, etc. |
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Section 154 |
Correction of clerical errors, etc. |
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Section 154A |
Rounding off of duty, etc. |
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Section 155 |
Protection of action taken under the Act |
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Section 156 |
General power to make rules |
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Section 157 |
General power to make regulations |
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Section 158 |
Provisions with respect to rules and regulations |
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Section 159 |
Rules, certain notifications and orders to be laid before Parliament |
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Section 160 |
Repeal and savings |
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Section 161 |
Removal of difficulties |
