1. Short title, extent and commencement.6 2. Definitions.62 3. Classes of officers of customs.17 4. Appointment of officers of customs.6 5. Powers of officers of customs.7 6. Entrustment of functions of Board and cust…5 7. Appointment of customs ports, airports, et…12 8. Power to approve landing places and specif…7 9. [Omitted.].6 10. Appointment of boarding stations.11. Power to prohibit importation or exportati…21 11A. Definitions.5 11B. Power of Central Government to notify good…2 11C. Persons possessing notified goods to intim…11D. Precautions to be taken by persons acquiri…11E. Persons possessing notified goods to maint…11F. Sale, etc., of notified goods to be eviden…11G. Sections 11C, 11E and 11F not to apply to …11H. Definitions.11I. Power of Central Government to specify goo…11J. Persons possessing specified goods to inti…11K. Transport of specified goods to be covered…11L. Persons possessing specified goods to main…11M. Steps to be taken by persons selling or tr…11N. Power to exempt.12. Dutiable goods.37 13. Duty on pilfered goods.5 14. Valuation of goods.42 15. Date for determination of rate of duty and…16 16. Date for determination of rate of duty and…2 17. Assessment of duty.5 18. Provisional assessment of duty.10 19. Determination of duty where goods consist …4 20. Re-importation of goods.5 21. Goods derelict, wreck, etc.2 22. Abatement of duty on damaged or deteriorat…2 23. Remission of duty on lost, destroyed or ab…5 24. Power to make rules for denaturing or muti…2 25. Power to grant exemption from duty.81 25A. Inward processing of goods.25B. Outward processing of goods.26. Refund of export duty in certain cases.1 26A. Refund of import duty in certain cases.27. Claim for refund of duty.15 27A. Interest on delayed refunds.1 28. Recovery of duties not levied or not paid …42 28A. Power not to recover duties not levied or …3 28AA. Interest on delayed payment of duty.28AAA. Recovery of duties in certain cases.28B. Duties collected from the buyer to be depo…2 28BA. Provisional attachment to protect revenue …1 28BB. 28BB. Time limit for completion of certain…28C. Price of goods to indicate the amount of d…1 28D. Presumption that incidence of duty has bee…1 28E. Definitions.28EA. Customs Authority for Advance Rulings.28F. Authority for advance rulings.28G. [Omitted.].28H. Application for advance ruling.28I. Procedure on receipt of application.28J. Applicability of advance ruling.28K. Advance ruling to be void in certain circu…28KA. Appeal.28L. Powers of Authority.28M. Procedure for Authority.29. Arrival of vessels and aircrafts in India.1 30. Delivery of arrival manifest or import man…4 30A. Passenger and crew arrival manifest and pa…31. Imported goods not to be unloaded from ves…32. Imported goods not to be unloaded unless m…1 33. Unloading and loading of goods at approved…1 34. Goods not to be unloaded or loaded except …2 35. Restrictions on goods being water-borne.6 36. Restrictions on unloading and loading of g…37. Power to board conveyances.1 38. Power to require production of documents a…39. Export goods not to be loaded on vessel un…2 40. Export goods not to be loaded unless duly …1 41. Delivery of departure manifest or export m…3 41A. Passenger and crew departure manifest and …42. No conveyance to leave without written ord…43. Exemption of certain classes of conveyance…44. Chapter not to apply to baggage and postal…45. Restrictions on custody and removal of imp…6 46. Entry of goods on importation.12 47. Clearance of goods for home consumption.8 48. Procedure in case of goods not cleared, wa…3 49. Storage of imported goods in warehouse pen…6 50. Entry of goods for exportation.8 51. Clearance of goods for exportation.1 51A. Payment of duty, interest, penalty, etc.52. Chapter not to apply to baggage, postal ar…4 53. Transit of certain goods without payment o…3 54. Transhipment of certain goods without paym…1 55. Liability of duty on goods transited under…56. Transport of certain classes of goods subj…57. Licensing of public warehouses.3 58. Licensing of private warehouses.6 58A. Licensing of special warehouses.1 58B. Cancellation of licence.59. Warehousing bond.4 59A. [Omitted.].60. Permission for removal of goods for deposi…2 61. Period for which goods may remain warehous…6 62. [Omitted.].63. [Omitted.].1 64. Owner’s right to deal with warehoused good…1 65. Manufacture and other operations in relati…2 66. Power to exempt imported materials used in…2 67. Removal of goods from one warehouse to ano…3 68. Clearance of warehoused goods for home con…7 69. Clearance of warehoused goods for export.2 70. Allowance in case of volatile goods.71. Goods not to be taken out of warehouse exc…2 72. Goods improperly removed from warehouse, e…4 73. Cancellation and return of warehousing bon…73A. Custody and removal of warehoused goods.74. Drawback allowable on re-export of duty-pa…3 75. Drawback on imported materials used in the…9 75A. Interest on drawback.1 76. Prohibition and regulation of drawback in …76A. Omitted..76B. Omitted..76C. Omitted..76D. Omitted..76E. Omitted..76F. Omitted..76G. Omitted..76H. Omitted..76I. Omitted..76J. Omitted..76K. Omitted..76L. Omitted..76M. Omitted..76N. Omitted..77. Declaration by owner of baggage.2 78. Determination of rate of duty and tariff v…1 79. Bona fide baggage exempted from duty.80. Temporary detention of baggage.81. Regulations in respect of baggage.82. Omitted..83. Rate of duty and tariff valuation in respe…84. Regulations regarding goods imported or to…85. Stores may be allowed to be warehoused wit…4 86. Transit and transhipment of stores.1 87. Imported stores may be consumed on board a…1 88. Application of section 69 and Chapter X to…2 89. Stores to be free of export duty 90. Concessions in respect of imported stores …91. Chapter not to apply to baggage and stores…92. Entry of coastal goods.1 93. Coastal goods not to be loaded until bill …94. Clearance of coastal goods at destination.95. Master of a coasting vessel to carry an ad…96. Loading and unloading of coastal goods at …97. No coasting vessel to leave without writte…98. Application of certain provisions of this …98A. Power to relax.99. Power to make rules in respect of coastal …99A. Audit.99B. Verification of identity and compliance th…100. Power to search suspected persons entering…1 101. Power to search suspected persons in certa…102. Persons to be searched may require to be t…5 103. Power to screen or X-ray bodies of suspect…104. Power to arrest.17 105. Power to search premises.12 106. Power to stop and search conveyances.4 106A. Power to inspect.107. Power to examine persons.12 108. Power to summon persons to give evidence a…76 108A. Obligation to furnish information 108B. Penalty for failure to furnish information…109. Power to require production of order permi…1 109A. Power to undertake controlled delivery.110. Seizure of goods, documents and things.22 110A. Provisional release of goods, documents an…1 110AA. Action subsequent to inquiry, investigatio…111. Confiscation of improperly imported goods,…64 112. Penalty for improper importation of goods,…45 113. Confiscation of goods attempted to be impr…13 114. Penalty for attempt to export goods improp…9 114A. Penalty for short-levy or non-levy of duty…7 114AA. Penalty for use of false and incorrect mat…2 114AB. Penalty for obtaining instrument by fraud,…114AC. Penalty for fraudulent utilisation of inpu…115. Confiscation of conveyances.3 116. Penalty for not accounting for goods.2 117. Penalties for contravention, etc., not exp…1 118. Confiscation of packages and their content…1 119. Confiscation of goods used for concealing …1 120. Confiscation of smuggled goods notwithstan…2 121. Confiscation of sale-proceeds of smuggled …1 122. Adjudication of confiscations and penaltie…2 122A. Adjudication Procedure.123. Burden of proof in certain cases.13 124. Issue of show cause notice before confisca…23 125. Option to pay fine in lieu of confiscation…17 126. On confiscation, property to vest in Centr…3 127. Award of confiscation or penalty by custom…3 127A. Definitions.1 127B. Application for settlement of cases.3 127C. Procedure on receipt of an application und…127D. Power of Settlement Commission to order pr…127E. Omitted..127F. Power and procedure of Settlement Commissi…2 127G. Inspection, etc., of reports.127H. Power of Settlement Commission to grant im…4 127I. Power of Settlement Commission to send a c…127J. Order of Settlement to be conclusive.1 127K. Recovery of sums due under order of settle…127L. Bar on subsequent application for settleme…127M. Proceedings before Settlement Commission t…127MA. Omitted..127N. Applications of certain provisions of Cent…128. Appeals to Commissioner (Appeals).11 128A. Procedure in appeal.1 129. Appellate Tribunal.7 129A. Appeals to the Appellate Tribunal.6 129B. Orders of Appellate Tribunal.3 129C. Procedure of Appellate Tribunal.4 129D. Powers of Committee of Principal Chief Com…5 129DA. Powers of revision of Board or Collector o…1 129DD. Revision by Central Government.129E. Deposit of certain percentage of duty dema…6 129EE. Interest on delayed refund of amount depos…130. Appeal to High Court.14 130A. Application to High Court.4 130B. Power of High Court or Supreme Court to re…130C. Case before High Court to be heard by not …130D. Decision of High Court or Supreme Court on…130E. Appeal to Supreme Court.41 130F. Hearing before Supreme Court.131. Sums due to be paid notwithstanding refere…5 131A. Exclusion of time taken for copy.131B. Transfer of certain pending proceedings an…131BA. Appeal not to be filed in certain cases.131C. Definitions.132. False declaration, false documents, etc.16 133. Obstruction of officer of customs.4 134. Refusal to be X-rayed.135. Evasion of duty or prohibitions.59 135A. Preparation.3 135AA. Protection of data 135B. Power of court to publish name, place of b…136. Offences by officers of customs.3 137. Cognizance of offences.10 138. Offences to be tried summarily1 138A. Presumption of culpable mental state3 138B. Relevancy of statements under certain circ…3 138C. Admissibility of micro films, facsimile co…139. Presumption as to documents in certain cas…140. Offences by companies.2 140A. Application of section 562 of the Code of …141. Conveyances and goods in a customs area su…142. Recovery of sums due to Government.6 142A. Liability under Act to be first charge.3 143. Power to allow import or export on executi…143A. Omitted..143AA. Power to simplify or provide different pro…144. Power to take samples.1 145. Owner, etc., to perform operations inciden…146. Licence for Customs brokers.1 146A. Appearance by authorised representative.1 147. Liability of principal and agent.1 148. Liability of agent appointed by the person…149. Amendment of documents.2 150. Procedure for sale of goods and applicatio…3 151. Certain officers required to assist office…1 151A. Instructions to officers of customs.3 151B. Reciprocal arrangement for exchange of inf…152. Delegation of powers.1 153. Modes for service of notice, order, etc.1 154. Correction of clerical errors, etc.1 154A. Rounding off of duty, etc.154B. Publication of information respecting pers…154C. Common Customs Electronic Portal.155. Protection of action taken under the Act.3 156. General power to make rules.5 157. General power to make regulations.5 158. Provisions with respect to rules and regul…159. Rules, certain notifications and orders to…2 159A. Effect of amendments, etc., of rules, regu…160. Repeal and savings.3 161. Removal of difficulties.

Customs Act View entire act

63. [Omitted.].

1 judgments cite this provision SC

[Payment of rent and warehouse charges.] Omitted by s. 129, ibid. (w.e.f. 14-5-2016).

LawDistill · 42,407 Supreme Court judgments · 44,381 provisions · 28 Acts