Loading…

The Customs Act,1962

286 sections · 32 chapters · 1 schedules

- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 11 Power to prohibit importation or exportation of goods.
- Section 11N Power to exempt.
- 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.
- - - Section 50 Entry of goods for exportation.
    - Section 51 Clearance of goods for exportation.
- Section 51A Payment of duty, interest, penalty, etc.
- Section 99A Audit.
Section 28BB 28BB. Time limit for completion of certain actions.
Section 44 Chapter not to apply to baggage and postal articles.
Section 99B Verification of identity and compliance thereof
Section 110AA Action subsequent to inquiry, investigation or audit or any other specified purpose
Section 114AB Penalty for obtaining instrument by fraud, etc.
Section 114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
Section 135AA Protection of data
Section 154C Common Customs Electronic Portal.
Schedule 1 THE SCHEDULE

The Customs Act,1962

Tax1962Central Act

The Customs Act,1962

An Act to consolidate and amend the law relating to Customs.

Administered by Department of Revenue· Ministry of Finance

32

Chapters

0

Parts

1

Schedules

286

Sections

Start reading →← All Acts

Browse

Chapter I— PRELIMINARY

Section 1
Section 2

Chapter II— OFFICERS OF CUSTOMS

Section 3
Section 4
Section 5
Section 6

Chapter III— APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.

Section 7
Section 8
Section 9
Section 10

Chapter IV— PROHIBITIONS ON IMPORTATION AND EXPORTATION OF GOODS

Section 11

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

Chapter IVB— PREVENTION OR DETECTION OF ILLEGAL EXPORT OF GOODS

Section 11H
Section 11I
Section 11J
Section 11K
Section 11L
Section 11M

Chapter IVC— POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB

Section 11N

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 25A
Section 25B
Section 26
Section 26A
Section 27
Section 27A
Section 28
Section 28A
Section 28AA
Section 28AAA
Section 28B
Section 28BA

Chapter VA— INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND

Section 28C
Section 28D

Chapter VB— ADVANCE RULINGS

Section 28E
Section 28EA
Section 28F
Section 28G
Section 28H
Section 28I
Section 28J
Section 28K
Section 28KA
Section 28L
Section 28M

Chapter VI— PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS

Section 29
Section 30
Section 30A
Section 31
Section 32
Section 33
Section 34
Section 35
Section 36
Section 37
Section 38
Section 39
Section 40
Section 41
Section 41A
Section 42
Section 43

Chapter VII— CHAPTER VII

Chapter VIIA— PAYMENTS THROUGH ELECTRONIC CASH LEDGER

Section 51A

Chapter VIII— GOODS IN TRANSIT

Section 52
Section 53
Section 54
Section 55
Section 56

Chapter IX— WAREHOUSING

Section 57
Section 58
Section 58A
Section 58B
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
Section 73A

Chapter X— DRAWBACK

Section 74
Section 75
Section 75A
Section 76
Section 76A
Section 76B
Section 76C
Section 76D
Section 76E
Section 76F
Section 76G
Section 76H
Section 76I
Section 76J
Section 76K
Section 76L
Section 76M
Section 76N

Chapter XI— CHAPTER XI

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 XIIA— AUDIT

Section 99A

Chapter XIII— SEARCHES, SEIZURE AND ARREST

Section 100
Section 101
Section 102
Section 103
Section 104
Section 105
Section 106
Section 106A
Section 107
Section 108
Section 108A
Section 108B
Section 109
Section 109A
Section 110
Section 110A

Chapter XIV— CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

Section 111
Section 112
Section 113
Section 114
Section 114A
Section 114AA
Section 115
Section 116
Section 117
Section 118
Section 119
Section 120
Section 121
Section 122
Section 122A
Section 123
Section 124
Section 125
Section 126
Section 127

Chapter XIVA— SETTLEMENT OF CASES

Section 127A
Section 127B
Section 127C
Section 127D
Section 127E
Section 127F
Section 127G
Section 127H
Section 127I
Section 127J
Section 127K
Section 127L
Section 127M
Section 127MA
Section 127N

Chapter XV— APPEALS

Section 128
Section 128A
Section 129
Section 129A
Section 129B
Section 129C
Section 129D
Section 129DA
Section 129DD
Section 129E
Section 129EE
Section 130
Section 130A
Section 130B
Section 130C
Section 130D
Section 130E
Section 130F
Section 131
Section 131A
Section 131B
Section 131BA
Section 131C

Chapter XVI— OFFENCES AND PROSECUTIONS

Section 132
Section 133
Section 134
Section 135
Section 135A
Section 135B
Section 136
Section 137
Section 138
Section 138A
Section 138B
Section 138C
Section 139
Section 140
Section 140A

Chapter XVII— MISCELLANEOUS