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Customs Act,1962 - At a Glance :: UNDER CONSTRUCTION ::

CHAPTER - I :: Preliminary [ Section 1- 2 ]

Short title, extent and commencement

Definitions

CHAPTER - II :: Officers of Customs [ Section 3 - 6 ]

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

CHAPTER - III ::Appointment of Customs Ports, Airports, Warehousing Stations etc. [ Section 7 - 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 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 - 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, 11F not to apply to goods in personal use.

CHAPTER - IVB :: Prevention or Detection of Illegal Export of Goods [ Section 11H - 11M]

Definitions.

Power of Central Government to specify goods.

Persons possessing specified goods to intimate the place of storage, etc. 

Transport of specified goods to be covered by vouchers. 

Persons possessing specified goods to maintain accounts.

Steps to be taken by persons selling or transferring any specified goods.

CHAPTER - IVC :: Power to exempt from the provisons of Chapter IV A and IV B [ Section 11N]

Power to exempt.

CHAPTER - V :: Levy of, and exemption from, Customs Duties [ Section 12 - 28BA ]

Dutiable goods

Duty on pilfered goods

Valuation of goods

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 duty

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 in certain cases

Refund of import duty in certain cases

Claim for refund of duty.

Interest on delayed refunds

Recovery of duties not levied or short-levied or erroneously refunded
Power not to recover duties not levied or short-levied as a result of general practice

Interest on delayed payment of duty

Recovery of duties in certain cases

Duties collected from the buyer to be deposited with the Central Government.

Provisional attachment to protect revenue in certain cases

CHAPTER - VA :: Indicating amount of duty in the price of goods, etc., for purpose of refund [ Section 28C - 28D ]

Price of goods to indicate the amount of duty paid thereon.

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

CHAPTER - VB :: Advance Rulings [ Section 28E - 28M ]

Definitions.

Authority for advance rulings

Vacancies, etc., not to invalidate proceedings

Application for advance rulings

Procedure on receipt of application

Applicability of advance rulings

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 - 43 ]

Arrival of vessels and aircrafts in India

Delivery of import manifest or import report.

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

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 - 51 ]

Chapter not to apply to baggage and postal articles.
Restrictions on custody and removal of imported goods.

Entry of goods on importation.

Clearance of goods for home consumption.

Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.

Storage of imported goods in warehouse pending clearance.

Entry of goods for exportation.

Clearance of goods for exportation.

CHAPTER - VIII :: Goods in Transit [ Section 52 - 56 ]

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

Transport of certain classes of goods subject to prescribed conditions

CHAPTER - IX :: Warehousing [ Section 57 - 73 ]

Appointing of public warehouses

Licensing of private warehouses

Warehousing bond 

Omitted

Permission for deposit of goods in warehouse

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.

CHAPTER - X :: Drawback [ Section 74 - 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

CHAPTER - XI :: Special Provisions regarding baggage , goods imported or exported by post, and stores [ Section 77 - 90 ]

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

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 or to be exported by post

Stores may be allowed to be warehoused without assessment of 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 - 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 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

Persons to search suspected persons in certain other cases

CHAPTER - XIII :: Searches, seizure and arrest [ Section 100 - 110A ]

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 clearance of goods imported by land

Seizure of goods, documents and things

Provisional release of goods, documents and things seized pending adjudication

CHAPTER - XIV :: Confiscation of goods and conveyances and imposition of penalties [ Section 111 - 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. 

 Penalty for use of false and incorrect material.

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.

Adjudication Procedure.

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 - XIV A :: Settlement of Cases [ Section 127A - 127N ]

Definitions

Application for settlement of cases

Procedure on receipt of application under section 127B

Power of Settlement Commission to order provisional attachmentto protect revenue

Omitted

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

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

Omitted

Applications of certain provisions of Central Excise Act

CHAPTER - XV :: Appeals and Revision [ Section 128 - 131C ]

Appeals to Commissioner (Appeals)

Procedure in appeal

Appellate Tribunal

Appeals to the Appellate Tribunal

Orders of Appellate Tribunal

Procedure of Appellate Tribunal

Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or  Commissioner of Customs to pass certain orders.

Section-129DA
Omitted

Revision by Central Government

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

Interest on delayed refund of amount deposited under section 129E

Appeal 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

Hearing before Supreme Court

Sums due to be paid notwithstanding reference, etc.

Exclusion of time taken for copy

Transfer of pending proceedings and transitional provisions

Appeal not to be filed in certain cases

Definitions

CHAPTER - XVI :: Offences and Prosecutions [ Section 132 - 140A ]

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

Offences by officers of customs

Cognizance of offences

Offences to be tried summarily

Presumption of culpable mental state

Relevancy of statements under certain circumstances

Admissibility of micro films, fascimile copies of documents and 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

CHAPTER - XVII :: Miscellaneous [ Section 141 - 161 ]

Conveyances and goods in a customs area subject to control of officers of customs

Recovery of sums due to Government
Liability under Act to be first charge

Power to allow import or export on execution of bonds in certain cases

Omitted

Power to take samples

Owner, etc., to perform operations incidental to compliance with customs law

Licence for Customs brokers

Appearance by authorised 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

Correction of clerical errors, etc

Rounding off of duty , etc

Rounding offf of duty, etc

Publication of information respecting persons in certain cases

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 laid before Parliament

Effect of amendments, etc., of rules,regulations, notifications or orders

Repeal and savings

Removal of difficulties

 
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