Customs Act,1962

Customs Act,1962

(Act No.52 1962)

28D. PRESUMPTION THAT INCIDENCE OF DUTY HAS BEEN PASSED ON TO THE BUYER.
1. SHORT TITLE, EXTENT AND COMMENCEMENT
10. APPOINTMENT OF BOARDING STATIONS.
100. POWER TO SEARCH SUSPECTED PERSONS ENTERING OR LEAVING INDIA, ETC.
101. POWER TO SEARCH SUSPECTED PERSONS IN CERTAIN OTHER CASES.
102. PERSONS TO BE SEARCHED MAY REQUIRE TO BE TAKEN BEFORE GAZETTED OFFICER OF CUSTOMS OR MAGISTRATE.
103. POWER TO SCREEN OR X-RAY BODIES OF SUSPECTED PERSONS FOR DETECTING SECRETED GOODS.
104. POWER TO ARREST
105. POWER TO SEARCH PREMISES
106. POWER TO STOP AND SEARCH CONVEYANCES.
106A. POWER TO INSPECT.
107. POWER TO EXAMINE PERSONS.
108. POWER TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS.
109. POWER TO REQUIRE PRODUCTION OF ORDER PERMITTING CLEARANCE OF GOODS IMPORTED BY LAND.
11-I. POWER OF CENTRAL GOVERNMENT TO SPECIFY GOODS
11. POWER TO PROHIBIT IMPORTATION OR EXPORTATION OF GOODS. SUB SECTION
110. SEIZURE OF GOODS, DOCUMENTS AND THINGS.
111. CONFISCATION OF IMPROPERLY IMPORTED GOODS, ETC.
112. PENALTY FOR IMPROPER IMPORTATION OF GOODS, ETC.
113. CONFISCATION OF GOODS ATTEMPTED TO BE IMPROPERLY EXPORTED, ETC
114. PENALTY FOR ATTEMPT TO EXPORT GOODS IMPROPERLY, ETC
114A. PENALTY FOR SHORT-LEVY OR NON-LEVY OF DUTY IN CERTAIN CASES.
115. CONFISCATION OF CONVEYANCES
116. PENALTY FOR NOT ACCOUNTING FOR GOODS.
117. PENALTIES FOR CONTRAVENTION, ETC., NOT EXPRESSLY MENTIONED.
118. CONFISCATION OF PACKAGES AND THEIR CONTENTS.
119. CONFISCATION OF GOODS USED FOR CONCEALING SMUGGLED GOODS.
11A. DEFINITIONS.
11B. POWER OF CENTRAL GOVERNMENT TO NOTIFY GOODS.
11C. PERSONS POSSESSING NOTIFIED GOODS TO INTIMATE THE PLACE OF STORAGE, ETC
11D. PRECAUTIONS TO BE TAKEN BY PERSONS ACQUIRING NOTIFIED GOODS.
11E. PERSONS POSSESSING NOTIFIED GOODS TO MAINTAIN ACCOUNTS.
11F. SALE, ETC., OF NOTIFIED GOODS TO BE EVIDENCED BY VOUCHERS
11G. SECTIONS 11C, 11E AND 11F NOT TO APPLY TO GOODS IN PERSONAL USE.
11H. DEFINITIONS
11J. PERSONS POSSESSING SPECIFIED GOODS TO INTIMATE THE PLACE OF STORAGE, ETC
11K. TRANSPORT OF SPECIFIED GOODS TO BE COVERED BY VOUCHERS
11L. PERSONS POSSESSING SPECIFIED GOODS TO MAINTAIN ACCOUNTS.
11M. STEPS TO BE TAKEN BY PERSONS SELLING OR TRANSFERRING ANY SPECIFIED GOODS.
11N. POWER TO EXEMPT
12. DUTIABLE GOODS
120. CONFISCATION OF SMUGGLED GOODS NOTWITHSTANDING ANY CHANGE IN FORM, ETC.
121. CONFISCATION OF SALE-PROCEEDS OF SMUGGLED GOODS.
122. ADJUDICATION OF CONFISCATIONS AND PENALTIES.
123. BURDEN OF PROOF IN CERTAIN CASES
124. ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC.
125. OPTION TO PAY FINE IN LIEU OF CONFISCATION
126. ON CONFISCATION, PROPERTY TO VEST IN CENTRAL GOVERNMENT
127-I. POWER OF SETTLEMENT COMMISSION TO SEND A CASE BACK TO THE PROPER OFFICER.
127. AWARD OF CONFISCATION OR PENALTY BY CUSTOMS OFFICERS NOT TO INTERFERE WITH OTHER PUNISHMENTS.
127A. DEFINITION.
127B. APPLICATION FOR SETTLEMENT OF CASES
127C. PROCEDURE RECEIPT OF APPLICATION UNDER SECTION 127B
127D. POWER OF SETTLEMENT COMMISSION TO ORDER PROVISIONAL ATTACHMENT TO PROTECT REVENUE
127E. POWER OF SETTLEMENT COMMISSION TO REOPEN COMPLETED PROCEEDINGS.
127F. POWER AND PROCEDURE OF SETTLEMENT COMMISSION
127G. INSPECTION, ETC., OF REPORTS.
127H. POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM PROSECUTION AND PENALTY.
127J. ORDER OF SETTLEMENT TO BE CONCLUSIVE.
127K. RECOVERY OF SUMS DUE UNDER ORDER OF SETTLEMENT
127L. BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES.
127M. PROCEEDINGS BEFORE SETTLEMENT COMMISSION TO BE JUDICIAL PROCEEDINGS.
127N. APPLICATIONS OF CERTAIN PROVISIONS OF CENTRAL EXCISE ACT
128. APPEALS TO COMMISSIONER (APPEALS) -
128. APPEALS TO COMMISSIONER (APPEALS) -
128A. PROCEDURE IN APPEAL
129. APPELLATE TRIBUNAL.
129A. APPEALS TO THE APPELLATE TRIBUNAL
129B. ORDERS OF APPELLATE TRIBUNAL
129C. PROCEDURE OF APPELLATE TRIBUNAL.
129D. POWERS OF BOARD OR COMMISSIONER OF CUSTOMS TO PASS CERTAIN ORDERS.
129DA. POWERS OF REVISION OF BOARD OR COMMISSIONER OF CUSTOMS IN CERTAIN CASES
129DD. REVISION BY CENTRAL GOVERNMENT.
129E. DEPOSIT, PENDING APPEAL, OF DUTY AND INTEREST DEMANDED OR PENALTY LEVIED.
13. DUTY ON PILFERED GOODS
130. STATEMENT OF CASE TO HIGH COURT.
130A. APPLICATION TO HIGH COURT.
130B. POWER OF HIGH COURT OR SUPREME COURT TO REQUIRE STATEMENT TO BE AMENDED
130C. CASE BEFORE HIGH COURT TO BE HEARD BY NOT LESS THAN TWO JUDGES.
130D. DECISION OF HIGH COURT OR SUPREME COURT ON THE CASE STATED.
130E. APPEAL TO SUPREME COURT
130F. HEARING BEFORE SUPREME COURT.
131. SUMS DUE TO BE PAID NOTWITHSTANDING REFERENCE, ETC
131A. EXCLUSION OF TIME TAKEN FOR COPY
131B. TRANSFER OF CERTAIN PENDING PROCEEDINGS AND TRANSITIONAL PROVISIONS.
131C. DEFINITIONS
132. FALSE DECLARATION, FALSE DOCUMENTS, ETC.
133. OBSTRUCTION OF OFFICER OF CUSTOMS.
134. REFUSAL TO BE X-RAYED
135. EVASION OF DUTY OR PROHIBITIONS.
135A. PREPARATION.
135B. POWER OF COURT TO PUBLISH NAME, PLACE OF BUSINESS, ETC., OF PERSONS CONVICTED UNDER THE ACT
136. OFFENCES BY OFFICERS OF CUSTOMS.
137. COGNIZANCE OF OFFENCES.
138. OFFENCES TO BE TRIED SUMMARILY.
138A. PRESUMPTION OF CULPABLE MENTAL STATE.
138B. RELEVANCY OF STATEMENTS UNDER CERTAIN CIRCUMSTANCES
138C. ADMISSIBILITY OF MICRO FILMS, FACSIMILE COPIES OF DOCUMENTS AND COMPUTER PRINT OUTS AS DOCUMENTS AND AS EVIDENCE.
139. PRESUMPTION AS TO DOCUMENTS IN CERTAIN CASES
14. VALUATION OF GOODS FOR PURPOSES OF ASSESSMENT
140. OFFENCES BY COMPANIES.
140A. APPLICATION OF SECTION 562 OF THE CODE OF CRIMINAL PROCEDURE, 1898, AND OF THE PROBATION OF OFFENDERS ACT, 1958.
141. CONVEYANCES AND GOODS IN A CUSTOMS AREA SUBJECT TO CONTROL OF OFFICERS OF CUSTOMS.
142. RECOVERY OF SUMS DUE TO GOVERNMENT.
144. POWER TO TAKE SAMPLES.
145. OWNER, ETC., TO PERFORM OPERATIONS INCIDENTAL TO COMPLIANCE WITH CUSTOMS LAW.
146. CUSTOM HOUSE AGENTS TO BE LICENSED.
146A. APPEARANCE BY AUTHORISED REPRESENTATIVE.
147. LIABILITY OF PRINCIPAL AND AGENT
148. LIABILITY OF AGENT APPOINTED BY THE PERSON IN CHARGE OF A CONVEYANCE.
149. AMENDMENT OF DOCUMENTS
15. DATE FOR DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION OF IMPORTED GOODS.
150. PROCEDURE FOR SALE OF GOODS AND APPLICATION OF SALE PROCEEDS.
151. CERTAIN OFFICERS REQUIRED TO ASSIST OFFICERS OF CUSTOMS.
151A. INSTRUCTIONS TO OFFICERS OF CUSTOMS.
152. DELEGATION OF POWERS.
153. SERVICE OF ORDER, DECISION, ETC.
154. CORRECTION OF CLERICAL ERRORS, ETC.
154A. ROUNDING OFF OF DUTY, ETC
155. PROTECTION OF ACTION TAKEN UNDER THE ACT.
156. GENERAL POWER TO MAKE RULES.
157. GENERAL POWER TO MAKE REGULATIONS.
158. PROVISIONS WITH RESPECT TO RULES AND REGULATIONS.
159. RULES, CERTAIN NOTIFICATIONS AND ORDERS TO BE LAID BEFORE PARLIAMENT
16. DATE FOR DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION OF EXPORT GOODS.
160. REPEAL AND SAVINGS.
161. REMOVAL OF DIFFICULTIES.
17. ASSESSMENT OF DUTY.
18. PROVISIONAL ASSESSMENT OF DUTY
19. DETERMINATION OF DUTY WHERE GOODS CONSIST OF ARTICLES LIABLE TO DIFFERENT RATES OF DUTY
2. DEFINITIONS.
20. RE-IMPORTATION OF GOODS.
21. GOODS DERELICT, WRECK, ETC.
22. ABATEMENT OF DUTY ON DAMAGED OR DETERIORATED GOODS
23. REMISSION OF DUTY ON LOST, DESTROYED OR ABANDONED GOODS.
24. POWER TO MAKE RULES FOR DENATURING OR MUTILATION OF GOODS.
25. POWER TO GRANT EXEMPTION FROM DUTY.
26. REFUND OF EXPORT DUTY IN CERTAIN CASES.
27. CLAIM FOR REFUND OF DUTY
27A. INTEREST ON DELAYED REFUNDS.
28-I. PROCEDURE ON RECEIPT OF APPLICATION.
28. NOTICE FOR PAYMENT OF DUTIES, INTEREST ETC.
28A. POWER NOT TO RECOVER DUTIES NOT LEVIED OR SHORT-LEVIED AS A RESULT OF GENERAL PRACTICE.
28AA. INTEREST ON DELAYED PAYMENT OF DUTY.
28AB. INTEREST ON DELAYED PAYMENT OF DUTY IN SPECIAL CASES.
28B. DUTIES COLLECTED FROM THE BUYER TO BE DEPOSITED WITH THE CENTRAL GOVERNMENT.
28C. PRICE OF GOODS TO INDICATE THE AMOUNT OF DUTY PAID THEREON
28E. DEFINITIONS
28F. AUTHORITY FOR ADVANCE RULINGS
28G. VACANCIES, ETC., NOT TO INVALIDATE PROCEEDINGS.
28H. APPLICATION FOR ADVANCE RULING.
28J. APPLICABILITY OF ADVANCE RULING.
28K. ADVANCE RULING TO BE VOID IN CERTAIN CIRCUMSTANCES
28L. POWERS OF AUTHORITY
28M. PROCEDURE OF AUTHORITY
29. ARRIVAL OF VESSELS AND AIRCRAFTS IN INDIA.
3. CLASSES OF OFFICERS OF CUSTOMS.
30. DELIVERY OF IMPORT MANIFEST OR IMPORT REPORT.
31. IMPORTED GOODS NOT TO BE UNLOADED FROM VESSEL UNTIL ENTRY INWARDS GRANTED.
32. IMPORTED GOODS NOT TO BE UNLOADED UNLESS MENTIONED IN IMPORT MANIFEST OR IMPORT REPORT
33. UNLOADING AND LOADING OF GOODS AT APPROVED PLACES ONLY.
34. GOODS NOT TO BE UNLOADED OR LOADED EXCEPT UNDER SUPERVISION OF CUSTOMS OFFICER.
35. RESTRICTIONS ON GOODS BEING WATER-BORNE.
36. RESTRICTIONS ON UNLOADING AND LOADING OF GOODS ON HOLIDAYS, ETC.
37. POWER TO BOARD CONVEYANCES
38. POWER TO REQUIRE PRODUCTION OF DOCUMENTS AND ASK QUESTIONS.
39. EXPORT GOODS NOT TO BE LOADED ON VESSEL UNTIL ENTRY-OUT-WARDS GRANTED.
4. APPOINTMENT OF OFFICERS OF CUSTOMS.
40. EXPORT GOODS NOT TO BE LOADED UNLESS DULY PASSED BY PROPER OFFICER
41. DELIVERY OF EXPORT MANIFEST OR EXPORT REPORT.
42. NO CONVEYANCE TO LEAVE WITHOUT WRITTEN ORDER
43. EXEMPTION OF CERTAIN CLASSES OF CONVEYANCES FROM CERTAIN PROVISIONS OF THIS CHAPTER.
44. CHAPTER NOT TO APPLY TO BAGGAGE AND POSTAL ARTICLES.
45. RESTRICTIONS ON CUSTODY AND REMOVAL OF IMPORTED GOODS.
46. ENTRY OF GOODS ON IMPORTATION.
47. CLEARANCE OF GOODS FOR HOME CONSUMPTION.
48. PROCEDURE IN CASE OF GOODS NOT CLEARED, WAREHOUSED, OR TRANSSHIPPED WITHIN THIRTY DAYS AFTER UNLOADING.
49. STORAGE OF IMPORTED GOODS IN WAREHOUSE PENDING CLEARANCE.
5. POWERS OF OFFICERS OF CUSTOMS. SUB-SECTION
50. ENTRY OF GOODS FOR EXPORTATION.
51. CLEARANCE OF GOODS FOR EXPORTATION
52. CHAPTER NOT TO APPLY TO BAGGAGE, POSTAL ARTICLES AND STORES.
53. TRANSIT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY.
54. TRANSSHIPMENT OF CERTAIN GOODS WITHOUT PAYMENT OF DUTY
55. LIABILITY OF DUTY ON GOODS TRANSITED UNDER SECTION 53 OR TRANSSHIPPED UNDER SECTION 54.
56. TRANSPORT OF CERTAIN CLASSES OF GOODS SUBJECT TO PRESCRIBED CONDITIONS
57. APPOINTING OF PUBLIC WAREHOUSES.
58. LICENSING OF PRIVATE WAREHOUSES.
59. WAREHOUSING BOND.
59A. OMITTED - BY S. 60 OF THE FINANCE ACT, 1994 (32 OF 1994) (W.E.F. 13-5-1994)
6. ENTRUSTMENT OF FUNCTIONS OF BOARD AND CUSTOMS OFFICERS ON CERTAIN OTHER OFFICERS.
60. PERMISSION FOR DEPOSIT OF GOODS IN A WAREHOUSE.
61. PERIOD FOR WHICH GOODS MAY REMAIN WAREHOUSED.
62. CONTROL OVER WAREHOUSED GOODS.
63. PAYMENT OF RENT AND WAREHOUSE CHARGES.
64. OWNER'S RIGHT TO DEAL WITH WAREHOUSED GOODS.
65. MANUFACTURE AND OTHER OPERATIONS IN RELATION TO GOODS IN A WAREHOUSE.
66. POWER TO EXEMPT IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS IN WAREHOUSE.
67. REMOVAL OF GOODS FROM ONE WAREHOUSE TO ANOTHER.
68. CLEARANCE OF WAREHOUSED GOODS FOR HOME CONSUMPTION.
69. CLEARANCE OF WAREHOUSED GOODS FOR EXPORTATION
7. APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.
70. ALLOWANCE IN CASE OF VOLATILE GOODS.
71. GOODS NOT TO BE TAKEN OUT OF WAREHOUSE EXCEPT AS PROVIDED BY THIS ACT
72. GOODS IMPROPERLY REMOVED FROM WAREHOUSE, ETC
73. CANCELLATION AND RETURN OF WAREHOUSING BOND
74. DRAWBACK ALLOWABLE ON RE-EXPORT OF DUTY-PAID GOODS.
75. DRAWBACK ON IMPORTED MATERIALS USED IN THE MANUFACTURE OF GOODS WHICH ARE EXPORTED.
75A. INTEREST ON DRAWBACK.
76. PROHIBITION AND REGULATION OF DRAWBACK IN CERTAIN CASES.
77. DECLARATION BY OWNER OF BAGGAGE
78. DETERMINATION OF RATE OF DUTY AND TARIFF VALUATION IN RESPECT OF BAGGAGE.
79. BONA FIDE BAGGAGE EXEMPTED FROM DUTY.
8. POWER TO APPROVE LANDING PLACES AND SPECIFY LIMITS OF CUSTOMS AREA
80. TEMPORARY DETENTION OF BAGGAGE
81. REGULATIONS IN RESPECT OF BAGGAGE.
82. LABEL OR DECLARATION ACCOMPANYING GOODS TO BE TREATED AS ENTRY.
83. RATE OF DUTY AND TARIFF VALUATION IN RESPECT OF GOODS IMPORTED OR EXPORTED BY POST
84. REGULATIONS REGARDING GOODS IMPORTED OR TO BE EXPORTED BY POST.
85. STORES MAY BE ALLOWED TO BE WAREHOUSED WITHOUT ASSESSMENT TO DUTY.
86. TRANSIT AND TRANSSHIPMENT OF STORES.
87. IMPORTED STORES MAY BE CONSUMED ON BOARD A FOREIGN-GOING VESSEL OR AIRCRAFT.
88. APPLICATION OF SECTION 69 AND CHAPTER X TO STORES.
89. STORES TO BE FREE OF EXPORT DUTY.
89. STORES TO BE FREE OF EXPORT DUTY.
9. POWER TO DECLARE PLACES TO BE WAREHOUSING STATIONS.
90. CONCESSIONS IN RESPECT OF IMPORTED STORES FOR THE NAVY
91. CHAPTER NOT TO APPLY TO BAGGAGE AND STORES
92. ENTRY OF COASTAL GOODS.
93. COASTAL GOODS NOT TO BE LOADED UNTIL BILL RELATING THERETO IS PASSED, ETC.
94. CLEARANCE OF COASTAL GOODS AT DESTINATION
95. MASTER OF A COASTING VESSEL TO CARRY AN ADVICE BOOK
96. LOADING AND UNLOADING OF COASTAL GOODS AT CUSTOMS PORT OR COASTAL PORT ONLY.
97. NO COASTING VESSEL TO LEAVE WITHOUT WRITTEN ORDER.
98. APPLICATION OF CERTAIN PROVISIONS OF THIS ACT TO COASTAL GOODS, ETC.
98A. POWER TO RELAX.
99. POWER TO MAKE RULES IN RESPECT OF COASTAL GOODS AND COASTING VESSELS
PREAMBLE

28D. PRESUMPTION THAT INCIDENCE OF DUTY HAS BEEN PASSED ON TO THE BUYER. ›

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