| Chapters/Sections | Related rules, regulations, notifications | ||
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Chapter - I Preliminary | ||
| Section 1 | Short title, extent and commencement | ||
| Section 2 | Definitions | ||
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Chapter - II Officers of Customs | ||
| Section 3 | Classes of officers of customs | ||
| Section 4 | Appointment of officers of customs | ||
| Section 5 | Powers of officers of Customs | ||
| 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. | ||
| Section 7 | Appointment of customs ports, airports etc. | ||
| Section 8 | Power to approve landing places and specify limits of customs area | ||
| Section 9 | Power to declare places to be warehousing stations | ||
| Section 10 | Appointment of boarding station | ||
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Chapter - IV Prohibitions on importation and exportation of goods | ||
| 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 | ||
| Section 11A | Definitions | ||
| Section 11B | Power of Central Government to notify goods | ||
| Section 11C | Persons possessing notified goods to intimate the place of storage, etc. | Notified Goods (Prevention of Illegal Import) Rules, 1969 | |
| Section 11D | Precautions to be taken by persons acquiring notified goods | ||
| Section 11E | Persons possessing notified goods to maintain accounts | ||
| Section 11F | Sale, etc., of notified goods to be evidenced by vouchers | ||
| 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 | ||
| Section 11H | Definitions | ||
| Section 11I | Power of Central Government to specify goods | ||
| Section 11J | Persons possessing specified goods to intimate the place of storage, etc. | ||
| Section 11K | Transport of specified goods to be covered by vouchers | Specified Goods (Prevention of Illegal Export) Rules, 1969 | |
| Section 11L | Persons possessing specified goods to maintain accounts | ||
| Section 11M | Steps to be taken by persons selling or transferring any specified goods | ||
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Chapter - IVC Power to exempt from the provisions of Chapters IVA and IVB | ||
| Section 11N | Power to exempt | ||
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Chapter - V Levy of, and Exemption from, Customs Duties | ||
| Section 12 | Dutiable goods | ||
| Section 13 | Duty on pilfered goods | ||
| Section 14 | Valuation of goods for purposes of assessment | Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 | |
| Section 15 | Date for determination of rate of duty and tariff valuation of imported goods | ||
| Section 16 | Date for determination of rate of duty and tariff valuation of export goods | ||
| Section 17 | Assessment of goods | ||
| Section 18 | Provisional assessment of duty | Customs (Provisional Duty Assessment) Regulations, 1963 | |
| Section 19 | Determination of duty where goods consist of articles liable to different rates of duty | ||
| Section 20 | Re-importation of goods | ||
| Section 21 | Goods derelict, wreck, etc. | ||
| Section 22 | Abatement of duty on damaged or deteriorated goods | ||
| Section 23 | Remission of duty on lost, destroyed or abandoned goods | ||
| Section 24 | Power to make rules for denaturing or mutilation of goods | Denaturing of Spirit Rules, 1972 | |
| Section 25 | Power to grant exemption from duty | ||
| Section 26 | Refund of export duty | ||
| Section 27 | Claim for refund of duty | ||
| Section 27A | Interest on delayed refunds | ||
| Section 28 | Notice for payment of duties, interest etc. | ||
| Section 28A | Power not to recover duties not levied or short-levied as a result of general practice | ||
| Section 28AA | Interest on delayed payment of duty | ||
| Section 28AB | Interest on delayed payment of duty in special cases | ||
| Section 28B | Duties collected from the buyer to be deposited with the Central Government | ||
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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 | ||
| 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 | ||
| Section 28EF | Authority for advance rulings | ||
| Section 28G | Vacancies, etc., not to invalidate proceedings | ||
| Section 28H | Application for advance ruling. | ||
| Section 28I | Procedure on receipt of application | ||
| Section 28J | Applicability of advance ruling | ||
| Section 28K | Advance ruling to be void in certain circumstances | ||
| Section 28L | Powers of Authority | ||
| Section 28M | Procedure of Authority | ||
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Chapter VI - Provisions relating to conveyances carrying imported or exported goods | ||
| Section 29 | Arrival of vessels and aircrafts in India | ||
| Section 30 | Delivery of import manifest or import report |
Import
Manifest (Aircraft) Regulations, 1976 Import Report (Form) Regulations, 1976 |
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| Section 31 | Imported goods not to be unloaded from vessel until entry inwards granted | ||
| Section 32 | Imported goods not to be unloaded unless mentioned in import manifest or import report | ||
| Section 33 | Unloading and loading of goods at approved places only | ||
| Section 34 | Goods not to be unloaded or loaded except under supervision of customs officer | ||
| Section 35 | Restrictions on goods being water-borne | ||
| Section 36 | Restrictions on unloading and loading of goods on holidays, etc. | ||
| Section 37 | Power to board conveyances | ||
| Section 38 | Power to require production of documents and ask questions | ||
| Section 39 | Export goods not to be loaded on vessel until entry-outwards granted | ||
| Section 40 | Export goods not to be loaded unless duly passed by proper officer | ||
| Section 41 | Delivery of export manifest or export report | Export Manifest (Vessels) Regulations, 1976 Export Report (Form) Regulations, 1976 | |
| Section 42 | No conveyance to leave without written order | ||
| 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 | ||
| Section 44 | Chapter not to apply to baggage and postal articles | ||
| Clearance of imported goods | |||
| Section 45 | Restrictions on custody and removal of imported goods | ||
| Section 46 | Entry of goods for home consumption | Bill of Entry (Electronic Declaration) Regulations, 1995 | |
| Section 47 | Clearance of goods for home consumption | ||
| Section 48 | Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading | ||
| Section 49 | Storage of imported goods in warehouse pending clearance | ||
| Section 50 | 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 51 | Clearance of goods for exportation | ||
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Chapter VIII - Goods in Transit | ||
| Section 52 | Chapter not to apply to baggage, postal articles and stores | ||
| Section 53 | Transit of certain goods without payment of duty | ||
| Section 54 | Transhipment of certain goods without payment of duty | ||
| Section 55 | Liability of duty on goods transited under section 53 or transhipped under section 54 | ||
| Section 56 | Transportation of certain classes of goods subject to prescribed conditions | Goods Imported (Conditions of Transshipment) Regulations, 1995 | |
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Chapter IX - Warehousing | ||
| Section 57 | Appointing of public warehouses | ||
| Section 58 | Licensing of private warehouses | ||
| Section 59 | Warehousing bond | ||
| Section 59A | Omitted | ||
| Section 60 | Permission for deposit of goods in a warehouse | Shipping Bill and Bill of Export (Form) Regulations, 1991 | |
| Section 61 | Period for which goods may remain warehoused | ||
| Section 62 | Control over warehoused goods | ||
| Section 63 | Payment of rent and warehouse charges | ||
| Section 64 | Owner's right to deal with warehoused goods | ||
| Section 65 | Manufacture and other operations in relation to goods in a warehouse | ||
| Section 66 | Power to exempt imported materials used in the manufacture of goods in warehouse | ||
| Section 67 | Removal of goods from one warehouse to another | ||
| Section 68 | Clearance of warehoused goods for home consumption | ||
| Section 69 | Clearance of warehoused goods for exportation | ||
| Section 70 | Allowance in case of volatile goods | ||
| Section 71 | Goods not to be taken out of warehouse except as provided by this act | ||
| Section 72 | Goods improperly removed from warehouse, etc. | ||
| Section 73 | Cancellation and return of warehousing bond | ||
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Chapter X - Drawback | ||
| Section 74 | Drawback allowable on re-export of duty-paid goods | Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 | |
| Section 75 | Drawback on imported materials used in the manufacture of goods which are exported | ||
| Section 75A | Interest on drawback | ||
| 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 | ||
| Section 75B | Application of provisions | ||
| Section 75C | Establishment and control | ||
| Section 75D | Admission of goods. | ||
| Section 75E | Exemption from duties of customs | ||
| Section 75F | Levy of duties of customs | ||
| Section 75G | Authorised operations | ||
| Section 75H | Goods utilised within a special economic zone | ||
| Section 75I | Drawback on goods admitted to a special economic zone | ||
| Section 75J | Duration of stay | ||
| Section 75K | Security | ||
| Section 75L | Transfer of ownership | ||
| Section 75M | Removal of goods | ||
| 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 | ||
| Section 77 | Declaration by owner of baggage | ||
| Section 78 | Determination of rate of duty and tariff valuation in respect of baggage | ||
| Section 79 | Bonafide baggage exempted from duty | Baggage Rules, 1998 | |
| Section 80 | Temporary detention of baggage | ||
| Section 81 | Regulations in respect of baggage | Baggage (Transit to Customs Stations) Regulations, 1967 | |
| Goods imported or exported by post | |||
| Section 82 | Label or declaration accompanying goods to be treated as entry | ||
| Section 83 | Rate of duty and tariff valuation in respect of goods imported or exported by post | ||
| Section 84 | Regulations regarding goods imported imported or exported by post | ||
| Stores | |||
| Section 85 | Stores may be allowed to be warehoused without assessment to duty | ||
| Section 86 | Transit and transhipment of stores | ||
| Section 87 | Imported stores may be consumed on board a foreign-going vessel or aircraft | ||
| Section 88 | Application of section 69 and Chapter X to stores | ||
| Section 89 | Stores to be free of export duty | ||
| 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 | ||
| Section 91 | Chapter not to apply to baggage and stores | ||
| Section 92 | Entry of coastal goods | Bill of Coastal Goods (Form) Regulations, 1976 | |
| Section 93 | Coastal goods not to be loaded until bill relating thereto is passed, etc. | ||
| Section 94 | Clearance of coastal goods at destination | ||
| Section 95 | Master of a coasting vessel to carry an advice book | ||
| Section 96 | Loading and unloading of coastal goods at customs port or coastal port only | ||
| Section 97 | No coasting vessel to leave without written order | ||
| Section 98 | Application of certain provisions of this Act to coastal goods, etc. | ||
| Section 98A | Power to relax | ||
| Section 99 | Power to make rules in respect of coastal goods and coasting vessels | ||
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Chapter XIII - Searches, seizure and arrest | ||
| Section 100 | Power to search suspected persons entering or leaving India, etc. | ||
| Section 101 | Power to search suspected persons in certain other cases | ||
| Section 102 | Persons to be searched may require to be taken before gazetted officer of customs or magistrate | ||
| Section 103 | Power to screen or X-ray bodies of suspected persons for detecting secreted goods | ||
| Section 104 | Power to arrest | ||
| Section 105 | Power to search premises | ||
| Section 106 | Power to stop and search conveyances | ||
| Section 106A | Power to inspect | ||
| Section 107 | Power to examine persons | ||
| Section 108 | Power to summon persons to give evidence and produce documents | ||
| Section 109 | Power to require production of order permitting clearance of goods imported by land | ||
| Section 110 | Seizure of goods, documents and things | ||
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Chapter XIV - Confiscation of goods and conveyances and imposition of penalties | ||
| Section 111 | Confiscation of improperly imported goods, etc. | ||
| Section 112 | Penalty for improper importation of goods, etc. | ||
| Section 113 | Confiscation of goods attempted to be improperly exported, etc. | ||
| Section 114 | Penalty for attempt to export goods improperly, etc. | ||
| Section 114A | Penalty for short-levy or non-levy of duty in certain cases | ||
| Section 115 | Confiscation of conveyances | ||
| Section 116 | Penalty for not accounting for goods | ||
| Section 117 | Penalties for contravention, etc., not expressly mentioned | ||
| Section 118 | Confiscation of packages and their contents | ||
| Section 119 | Confiscation of goods used for concealing smuggled goods | ||
| Section 120 | Confiscation of smuggled goods notwithstanding any change in form, etc. | ||
| Section 121 | Confiscation of sale-proceeds of smuggled goods | ||
| Section 122 | Adjudication of confiscations and penalties | ||
| Section 123 | Burden of proof in certain cases | ||
| Section 124 | Issue of show cause notice before confiscation of goods, etc. | ||
| Section 125 | Option to pay fine in lieu of confiscation | ||
| Section 126 | On confiscation, property to vest in Central Government | ||
| Section 127 | Award of confiscation or penalty by customs officers not to interfere with other punishments | ||
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Chapter XIVA - Settlement of cases | ||
| Section 127A | Definitions | ||
| Section 127B | Application for settlement of cases | Customs (Settlement of Cases) Rules, 1999 | |
| Section 127C | Procedure on receipt of application under section 127B | ||
| Section 127D | Power of Settlement Commission to order provisional attachment to protect revenue | ||
| Section 127E | Power of Settlement Commission to reopen completed proceedings | ||
| Section 127F | Power and procedure of Settlement Commission | ||
| Section 127G | Inspection, etc., of reports | ||
| Section 127H | Power of Settlement Commission to grant immunity from prosecution and penalty | ||
| Section 127-I | Power of Settlement Commission to send a case back to the proper officer | ||
| Section 127J | Order of settlement to be conclusive | ||
| Section 127K | Recovery of sums due under order of settlement | ||
| Section 127L | Bar on subsequent application for settlement in certain cases | ||
| Section 128M | Proceedings before Settlement Commission to be judicial proceedings | ||
| Section 127MA | Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission | ||
| Section 127N | Applications of certain provisions of Central Excise Act | ||
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Chapter XV - Appeals and Revision | ||
| Section 128 | Appeals to Commissioner (Appeals) | ||
| Section 128A | Procedure in appeal | ||
| Section 129 | Appellate Tribunal | ||
| Section 129A | Appeals to the Appellate Tribunal | ||
| Section 129B | Orders of Appellate Tribunal | ||
| Section 129C | Procedure of Appellate Tribunal | ||
| Section 129D | Powers of Board or Commissioner of Customs to pass certain orders | ||
| Section 129DA | Powers of revision of Board or Commissioner of Customs in certain cases | ||
| Section 129DD | Revision by Central Government | ||
| Section 129E | Deposit, pending appeal, of duty and interest demanded or penalty levied | ||
| Section 130 | Statement of case to High Court | ||
| Section 130A | Application to High Court | ||
| Section 130B | Power of High Court or Supreme Court to require statement to be amended | ||
| Section 130C | Case before High Court to be heard by not less than two judges | ||
| Section 130D | Decision of High Court or Supreme Court on the case stated | ||
| Section 130E | Appeal to Supreme Court | ||
| Section 131 | Sums due to be paid notwithstanding reference, etc. | ||
| Section 131A | Exclusion of time taken for copy | ||
| Section 131B | Transfer of certain pending proceedings and transitional provisions | ||
| Section 131C | Definitions | ||
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Chapter XVI - Offences and Prosecutions | ||
| Section 132 | False declaration, false documents, etc. | ||
| Section 133 | Obstruction of officer of customs | ||
| Section 134 | Refusal to be X-rayed | ||
| Section 135 | Evasion of duty or prohibitions | ||
| Section 135A | Preparation | ||
| Section 135B | Power of court to publish name, place of business, etc., of persons convicted under the Act | ||
| Section 136 | Offences by officers of customs | ||
| Section 137 | Cognizance of offences | ||
| Section 138 | Offences to be tried summarily | ||
| Section 138A | Presumption of culpable mental state | ||
| Section 138B | Relevancy of statements under certain circumstances | ||
| 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 | ||
| Section 139 | Presumption as to documents in certain cases | ||
| Section 140 | Offences by companies | ||
| 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 | ||
| Section 141 | Conveyances and goods in a customs area subject to control of officers of customs | ||
| Section 142 | Recovery of sums due to Government | Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995 | |
| Section 143 | Power to allow import or export on execution of bonds in certain cases | ||
| Section 143A | Duty deferment | ||
| Section 144 | Power to take samples | ||
| Section 145 | Owner, etc., to perform operations incidental to compliance with customs law | ||
| Section 146 | Custom House agents to be licensed | Customs House Agents Licensing Regulations, 1984 | |
| Section 146A | Appearance by authorized representative | ||
| Section 147 | Liability of principal and agent | ||
| Section 148 | Liability of agent appointed by the person in charge of a conveyance | ||
| Section 149 | Amendment of documents | ||
| Section 150 | Procedure for sale of goods and application of sale proceeds | ||
| Section 151 | Certain officers required to assist officers of customs | ||
| Section 151A | Instructions to officers of customs | ||
| Section 152 | Delegation of powers | ||
| Section 153 | Service of order, decision, etc. | ||
| Section 154 | Correction of clerical errors, etc. | ||
| Section 154A | Rounding off of duty, etc. | ||
| Section 155 | Protection of action taken under the Act | ||
| Section 156 | General power to make rules | ||
| Section 157 | General power to make regulations | ||
| Section 158 | Provisions with respect to rules and regulations | ||
| Section 159 | Rules, certain notifications and orders to be laid before Parliament | ||
| Section 160 | Repeal and savings | ||
| Section 161 | Removal of difficulties | ||
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THE SCHEDULE | ||