Index of Customs Act

other Customs Acts Chapters/Sections Chapter - I Preliminary Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Short title, extent and commencement Definitions Classes of officers of customs Appointment of officers of customs Powers of officers of Customs Entrustment of functions of Board and customs officers on certain other officers Related rules, regulations, notifications

Chapter - II Officers of Customs

Chapter - III Appointment of Customs Ports, Airports, W arehousing Stations etc. Section 7 Section 8 Section 9 Section 10 Appointment of customs ports, airports etc. Power to approve landing places and specify limits of customs area Power to declare places to be warehousing stations Appointment of boarding station

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 Section 11B Section 11C Section 11D Section 11E Section 11F Section 11G Definitions Power of Central Government to notify goods Persons possessing notified goods to intimate the place of storage, etc. Precautions to be taken by persons acquiring notified goods Persons possessing notified goods to maintain accounts Sale, etc., of notified goods to be evidenced by vouchers Sections 11C, 11E and 11F not to apply to goods in personal use Notified Goods (Prevention of Illegal Import) Rules, 1969

Chapter - IVB Prevention or Detection of Illegal Export of Goods Section 11H Section 11I Section 11J Definitions Power of Central Government to specify goods Persons possessing specified goods to intimate the place of storage, etc. Section 11K Section 11L Transport of specified goods to be covered by vouchers Persons possessing specified goods to Specified Goods (Prevention of Illegal Export) Rules, 1969

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maintain accounts Section 11M Steps to be taken by persons selling or transferring any specified goods

Chapter - IVC Pow er 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 Section 13 Section 14 Section 15 Section 16 Section 17 Section 18 Section 19 Section 20 Section 21 Section 22 Section 23 Section 24 Section 25 Section 26 Section 27 Section 27A Section 28 Section 28A Section 28AA Section 28AB Section 28B Dutiable goods Duty on pilfered goods Valuation of goods for purposes of assessment Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 Date for determination of rate of duty and tariff valuation of imported goods Date for determination of rate of duty and tariff valuation of export goods Assessment of goods Provisional assessment of duty Determination of duty where goods consist of articles liable to different rates of duty Re-importation of goods Goods derelict, wreck, etc. Abatement of duty on damaged or deteriorated goods Remission of duty on lost, destroyed or abandoned goods Power to make rules for denaturing or mutilation of goods Power to grant exemption from duty Refund of export duty Claim for refund of duty Interest on delayed refunds Notice for payment of duties, interest etc. Power not to recover duties not levied or shortlevied as a result of general practice Interest on delayed payment of duty Interest on delayed payment of duty in special cases Duties collected from the buyer to be deposited with the Central Government Denaturing of Spirit Rules, 1972 Customs (Provisional Duty Assessment) Regulations, 1963

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 Presumption that incidence of duty has been passed on to the buyer

Section 28D

CHAPTER VB ADVANCE RULINGS Section 28E In this Chapter, unless the context otherwise requires

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Section 28EF Section 28G Section 28H Section 28I Section 28J Section 28K Section 28L Section 28M

Authority for advance rulings Vacancies, etc., not to invalidate proceedings Application for advance ruling. Procedure on receipt of application Applicability of advance ruling Advance ruling to be void in certain circumstances Powers of Authority Procedure of Authority

Chapter VI - Provisions relating to conveyances carrying imported or exported goods Section 29 Section 30 Arrival of vessels and aircrafts in India Delivery of import manifest or import report Import Manifest (Aircraft) Regulations, 1976 Import Report (Form) Regulations, 1976

Section 31 Section 32 Section 33 Section 34 Section 35 Section 36 Section 37 Section 38 Section 39 Section 40 Section 41

Imported goods not to be unloaded from vessel until entry inwards granted Imported goods not to be unloaded unless mentioned in import manifest or import report Unloading and loading of goods at approved places only Goods not to be unloaded or loaded except under supervision of customs officer Restrictions on goods being water-borne Restrictions on unloading and loading of goods on holidays, etc. Power to board conveyances Power to require production of documents and ask questions Export goods not to be loaded on vessel until entry-outwards granted Export goods not to be loaded unless duly passed by proper officer Delivery of export manifest or export report Export Manifest (Vessels) Regulations, 1976 Export Report (Form) Regulations, 1976

Section 42 Section 43

No conveyance to leave without written order Exemption of certain classes of conveyances from certain provisions of this chapter

Chapter VII - Clearance of imported goods and export goods Section 44 Chapter not to apply to baggage and postal articles Clearance of imported goods Section 45 Section 46 Restrictions on custody and removal of imported goods Entry of goods for home consumption Bill of Entry (Electronic Declaration) Regulations, 1995
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Bill of Entry (Forms) Regulations, 1976 Section 47 Section 48 Clearance of goods for home consumption Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading Storage of imported goods in warehouse pending clearance Entry of goods for exportation ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990 Shipping Bill and Bill of Export (Form) Regulations, 1991

Section 49 Section 50

Section 51

Clearance of goods for exportation

Chapter VIII - Goods in Transit Section 52 Section 53 Section 54 Section 55 Section 56 Chapter IX - W arehousing Section 57 Section 58 Section 59 Section 59A Section 60 Section 61 Section 62 Section 63 Section 64 Section 65 Section 66 Section 67 Section 68 Section 69 Section 70 Section 71 Section 72 Section 73 Appointing of public warehouses Licensing of private warehouses Warehousing bond Omitted Permission for deposit of goods in a warehouse Shipping Bill and Bill of Export (Form) Regulations, 1991 Period for which goods may remain warehoused Control over warehoused goods Payment of rent and warehouse charges Owner's right to deal with warehoused goods Manufacture and other operations in relation to goods in a warehouse Power to exempt imported materials used in the manufacture of goods in warehouse Removal of goods from one warehouse to another Clearance of warehoused goods for home consumption Clearance of warehoused goods for exportation Allowance in case of volatile goods Goods not to be taken out of warehouse except as provided by this act Goods improperly removed from warehouse, etc. Cancellation and return of warehousing bond
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Chapter not to apply to baggage, postal articles and stores Transit of certain goods without payment of duty Transhipment of certain goods without payment of duty Liability of duty on goods transited under section 53 or transhipped under section 54 Transportation of certain classes of goods subject to prescribed conditions Goods Imported (Conditions of Transshipment) Regulations, 1995

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Chapter X - Draw back Section 74 Section 75 Section 75A Section 76 Drawback allowable on re-export of duty-paid goods Drawback on imported materials used in the manufacture of goods which are exported Interest on drawback Prohibition and regulation of drawback in certain cases Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995

CHAPTER X A SPECIAL PROVISIONS RELATING TO SPECIAL ECONOMIC ZONE Section 75A Section 75B Section 75C Section 75D Section 75E Notification of special economic zone Application of provisions Establishment and control Admission of goods. Exemption from duties of customs

Section 75F Section 75G Section 75H Section 75I Section 75J Section 75K Section 75L Section 75M Section 75N

Levy of duties of customs Authorised operations Goods utilised within a special economic zone Drawback on goods admitted to a special economic zone Duration of stay Security Transfer of ownership Removal of goods Closure of a Special Economic Zone

Chapter XI - Special provisions regarding baggage, goods imported or exported by post, and stores Section 77 Section 78 Section 79 Section 80 Section 81 Declaration by owner of baggage Determination of rate of duty and tariff valuation in respect of baggage Bonafide baggage exempted from duty Temporary detention of baggage Regulations in respect of baggage Goods imported or exported by post Section 82 Section 83 Section 84 Label or declaration accompanying goods to be treated as entry Rate of duty and tariff valuation in respect of goods imported or exported by post Regulations regarding goods imported imported
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Baggage Rules, 1998

Baggage (Transit to Customs Stations) Regulations, 1967

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or exported by post Stores Section 85 Section 86 Section 87 Section 88 Section 89 Section 90 Stores may be allowed to be warehoused without assessment to duty Transit and transhipment of stores Imported stores may be consumed on board a foreign-going vessel or aircraft Application of section 69 and Chapter X to stores Stores to be free of export duty Concessions in respect of imported stores for the Navy

Chapter XII - Provisions relating to coastal goods and vessels carrying coastal goods Section 91 Section 92 Section 93 Section 94 Section 95 Section 96 Section 97 Section 98 Section 98A Section 99 Chapter not to apply to baggage and stores Entry of coastal goods Coastal goods not to be loaded until bill relating thereto is passed, etc. Clearance of coastal goods at destination Master of a coasting vessel to carry an advice book Loading and unloading of coastal goods at customs port or coastal port only No coasting vessel to leave without written order Application of certain provisions of this Act to coastal goods, etc. Power to relax Power to make rules in respect of coastal goods and coasting vessels Bill of Coastal Goods (Form) Regulations, 1976

Chapter XIII - Searches, seizure and arrest Section 100 Section 101 Section 102 Power to search suspected persons entering or leaving India, etc. Power to search suspected persons in certain other cases Persons to be searched may require to be taken before gazetted officer of customs or magistrate Power to screen or X-ray bodies of suspected persons for detecting secreted goods Power to arrest Power to search premises Power to stop and search conveyances Power to inspect Power to examine persons Power to summon persons to give evidence and produce documents Power to require production of order permitting
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Section 103 Section 104 Section 105 Section 106 Section 106A Section 107 Section 108 Section 109

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clearance of goods imported by land Section 110 Seizure of goods, documents and things

Chapter XIV - Confiscation of goods and conveyances and imposition of penalties Section 111 Section 112 Section 113 Section 114 Section 114A Section 115 Section 116 Section 117 Section 118 Section 119 Section 120 Section 121 Section 122 Section 123 Section 124 Section 125 Section 126 Section 127 Confiscation of improperly imported goods, etc. Penalty for improper importation of goods, etc. Confiscation of goods attempted to be improperly exported, etc. Penalty for attempt to export goods improperly, etc. Penalty for short-levy or non-levy of duty in certain cases Confiscation of conveyances Penalty for not accounting for goods Penalties for contravention, etc., not expressly mentioned Confiscation of packages and their contents Confiscation of goods used for concealing smuggled goods Confiscation of smuggled goods notwithstanding any change in form, etc. Confiscation of sale-proceeds of smuggled goods Adjudication of confiscations and penalties Burden of proof in certain cases Issue of show cause notice before confiscation of goods, etc. Option to pay fine in lieu of confiscation On confiscation, property to vest in Central Government Award of confiscation or penalty by customs officers not to interfere with other punishments

Chapter XIVA - Settlement of cases Section 127A Section 127B Section 127C Section 127D Section 127E Section 127F Section 127G Section 127H Section 127-I Section 127J Definitions Application for settlement of cases Procedure on receipt of application under section 127B Power of Settlement Commission to order provisional attachment to protect revenue Power of Settlement Commission to reopen completed proceedings Power and procedure of Settlement Commission Inspection, etc., of reports Power of Settlement Commission to grant immunity from prosecution and penalty Power of Settlement Commission to send a case back to the proper officer Order of settlement to be conclusive
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Customs (Settlement of Cases) Rules, 1999

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Section 127K Section 127L Section 128M Section 127MA

Recovery of sums due under order of settlement Bar on subsequent application for settlement in certain cases Proceedings before Settlement Commission to be judicial proceedings Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission Applications of certain provisions of Central Excise Act

Section 127N

Chapter XV - Appeals and Revision Section 128 Section 128A Section 129 Section 129A Section 129B Section 129C Section 129D Appeals to Commissioner (Appeals) Procedure in appeal Appellate Tribunal Appeals to the Appellate Tribunal Orders of Appellate Tribunal Procedure of Appellate Tribunal Powers of Board or Commissioner of Customs to pass certain orders Powers of revision of Board or Commissioner of Customs in certain cases Revision by Central Government Deposit, pending appeal, of duty and interest demanded or penalty levied Statement of case to High Court Application to High Court Power of High Court or Supreme Court to require statement to be amended Case before High Court to be heard by not less than two judges Decision of High Court or Supreme Court on the case stated Appeal to Supreme Court Sums due to be paid notwithstanding reference, etc. Exclusion of time taken for copy Transfer of certain pending proceedings and transitional provisions Definitions

Section 129DA Section 129DD Section 129E

Section 130 Section 130A Section 130B Section 130C Section 130D Section 130E Section 131 Section 131A Section 131B Section 131C

Chapter XVI - Offences and Prosecutions Section 132 Section 133 Section 134 Section 135 Section 135A Section 135B False declaration, false documents, etc. Obstruction of officer of customs Refusal to be X-rayed Evasion of duty or prohibitions Preparation Power of court to publish name, place of business, etc., of persons convicted under the Act
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Section 136 Section 137

Offences by officers of customs Cognizance of offences Section 138 Offences to be tried summarily

Section 138A Section 138B Section 138C

Presumption of culpable mental state Relevancy of statements under certain circumstances Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence computer printouts as documents and as evidence Presumption as to documents in certain cases Offences by companies Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

Section 139 Section 140 Section 140A

Chapter XVII - Miscellaneous Section 141 Section 142 Conveyances and goods in a customs area subject to control of officers of customs Recovery of sums due to Government Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995

Section 143 Section 143A Section 144 Section 145 Section 146 Section 146A Section 147 Section 148 Section 149 Section 150 Section 151 Section 151A Section 152 Section 153 Section 154 Section 154A Section 155 Section 156 Section 157 Section 158 Section 159

Power to allow import or export on execution of bonds in certain cases Duty deferment Power to take samples Owner, etc., to perform operations incidental to compliance with customs law Custom House agents to be licensed Appearance by authorized representative Liability of principal and agent Liability of agent appointed by the person in charge of a conveyance Amendment of documents Procedure for sale of goods and application of sale proceeds Certain officers required to assist officers of customs Instructions to officers of customs Delegation of powers Service of order, decision, etc. Correction of clerical errors, etc. Rounding off of duty, etc. Protection of action taken under the Act General power to make rules General power to make regulations Provisions with respect to rules and regulations Rules, certain notifications and orders to be
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Customs House Agents Licensing Regulations, 1984

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laid before Parliament Section 160 Section 161 THE SCHEDULE Repeal and savings Removal of difficulties

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