An Act to consolidate and amend the law relating to customs.
BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:-
CHAPTER I PRELIMINARY
1.Short title, extent and commencement. (1) This Act may be called the Customs Act, 1962.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government *1 may, by notification in the Official Gazette, appoint.
2.Definitions. In this Act, unless the context otherwise requires,-
3[(1) "adjudicating authority" means any authority competent
to pass any order or decision under this Act, but does not
include the Board, Collector 3*[Commissinor (Appeals)](Appea-
ls) or Appellate Tribunal;
(1A) “aircraft” has the same meaning as in the Aircraft Act,
1934; (22 of 1934).
(1B) “Appellate Tribunal” means the Customs, Excise and Gold
(Control) Appellate Tribunal constituted under section 129;]
(2)”assessment” includes provisional assessment,re-assessment
and any order of assessment in which the duty assessed is nil;
(3) “baggage” includes unaccompained baggage but does not
include motor vehicles;
(4)” bill of entry ” means a bill of entry referred to in
section 46 ;
(5) ” bill of export ” means a bill of export referred to
in section 50
(6) ” Board ” means the 4*[Central Board of Excise and
Customs constituted under the Central Boards of Revenue Act,
1963] (54 of 1963).
(7) “coastal goods ” means goods, other than imported
goods, transported in a vessel from one port in India to
5*(7A)”Commissioner (Appeals)” means a person appointed to be a
Commissioner of Customs (Appeals) under sub-section (1) of
6*[(8) "Commissioner of Customs", except for the purposes of
Chapter XV, includes an Additional Commissioner of Customs;]
(9) “conveyance ” includes a vessel, an aircraft and a
1 1st February, 1963 ; vide notification No. G.S.R. 155, dated
23-1-1963. Gazette of India, Extraordinary, Pt. II, See. 3(i), p. 73.
4 Subs. by Act 44 of 1980, S. 50 and fifth Sch., for cl. (1) (w.- e.f. 11.10.1982).
3 Subs. by Act 22 of 1975, s. 51, for “Collector (Appeals)”.
2 Subs. by Act 54 of 1963, s, 5 (2), for certain words (w.e.f.
5 Ins. by Act 44 of 1980, s. 50 and Sch. (w.e.f. 11.10.1982).
6 Subs. by Act 18 of 1992, s. 109.
The Act shall come into force in the State of Sikkim w.e.f. 1-10-
1979;vide Notifn. NO. G.S. R. 527 (E), dated 1-9-1979, Gaz. of India, Exty., Pt. II, Sec3 (i), p. 1148.
(10) ” customs airport ” means any airport appointed under
clause (a) of section 7 to be a customs airport ;
(11) “customs area” means the area of a customs station and
includes any area in which imported goods or export goods are
ordinarily kept before clearance by Customs Authorities;
(12) customs port means any port and includes a place
appointed under clause (a) appointed under clause (aa) that
section to be an inland container deport”]
(13) customs station ” means any customs port, customs
airport or land customs station ;
(14) dutiable goods ” means any goods which are chargeable
to duty and on which duty has not been paid ;
(15) “duty” means a duty of customs leviable under this Act;
(16) “entry” in relation to goods means an entry made in a
bill of entry, shipping bill or bill of export and includes
in the case of goods imported or to be exported by post, the
entry referred to in section 82 or the entry made under the
regulations made under section 84 ;
(17) ” examination “, in relation to any goods, includes
measurement and weighment thereof;
(18) ” export “, with its ‘grammatical variations and
cognate expressions, means taking out of India to a place
outside India ;
(19) “export goods” means any goods which are to be taken
out of India to a place outside India ;
(20)” exporter “, in relation to any goods at any time
between their entry for export and the time when they are ex-
ported, includes any owner or any person holding himself out
to be the exporter;
(21) foreign-going vessel or aircraft ” means any vessel or
aircraft for the time being engaged in the carriage of goods
or passengers between any port or airport in India and any
port or airport outside India, whether touching any
intermediate port or airport in India or not, and includes-
(i) any naval vessel of a foreign Government taking part in
any naval exercises ;
(ii) any vessel engaged in fishing or any other operations
outside the territorial waters of India
1 Ins. by Act 11 of 1983, s. 46
(iii) any vessel or aircraft proceeding to a place outside
India for any purpose whatsoever;
1*(21A) “Fund” means the Consumer Welfare Fund established
under section 12C of the Central Excises and Salt Act, 1944
1 of 1944 ;]
(22) goods ” includes-
(a) vessels, aircrafts and vehicles;
(b) stores ;
(d) currency and negotiable instruments; and
(e) any other kind of moveable property;
(23) ” import “, with its grammatical variations and cognate
expressions, means bringing into India from a place outside
(24) ” import manifest ” or ” import report ” means the
manifest or report required to be delivered under section 30;
(25) ” imported goods ” means any goods brought into India
from a place outside India but does not include goods which
have been cleared for home consumption;
(26)” importer “, in relation to any goods at any time
between their importation and the time when they are cleared
for home consumption, includes any owner or any person
holding himself out to be the importer;
(27) India ” includes the territorial waters of India;
(28) India customs waters” means the waters extending into
the to a limit of contiguous zone of India under section 5 of
the territorial inentals, shelf, Exclusive and other Maritime
zones Act 1976″] of the Territorial Economic Zone and other
maritime includes Economic any bay, gulf, harbour, creek or
(29) ” land customs station ” means any place appointed
under clause (b) of section 7 to be a land customs station ;
(30) ” market price in relation to any goods, means the
wholesale price of the goods in the ordinary course of trade
in India ;
(31) ” person-in-charge ” means,-
(a) in relation to a vessel, the master of the vessel;
(b) in relation to an aircraft, the commander or pilot-in-
charge of the aircraft;
(c) in relation to a railway train, the conductor, guard or
other person having the chief direction of the train;
1 Subs. by Act 25 of 1978, S. 2 (w.e.f. 1.7. 1978)
2 Ins. by Act 40 of 1991, s. 9 (w.e.f 20.9. 1991)
(d) in relation to any other conveyance, the driver or
other person-in-charge of the conveyance ;
(32)” prescribed ” means prescribed by regulations made under
(33)” prohibited goods ” means any goods the import or export
of which is subject to any prohibition under this Act or any
other law for the time being in force but does not include
any such goods in respect of which the conditions subject to
which the goods are permitted to be imported or exported have
been complied with;
(34) proper officer “, in relation to any functions to be
performed under this Act, means the officer of customs who is
assigned those functions by the Board or the Commissioner
Collector of Customs];
(35) ” regulations ” means the regulations made by the Board
under any provision of this Act;
(36)” rules ” means the rules made by the Central Government
under any provision of this Act ;
(37)” shipping bill ” means a shipping bill referred to in
section 50 ;
(38) “stores” means goods for use in a vessel or aircraft
and includes fuel and spare parts and other articles of
equipment, whether or not for immediate fitting;
(39)” smuggling “, in relation to any goods, means any act or
omission which will render such goods liable to confiscation
under section 111 or section 113 ;
(40) ” tariff value “, in relation to any goods, means the
tariff value. fixed in respect thereof under sub-section (2)
of section 14 ;
(41) ” value “, in relation to any goods, means the value
thereof determined in accordance with the provisions of sub-
section (1) of section 14 ;
(42) ” vehicle ” means conveyance of any kind used on land
and includes a railway vehicle;
(43) ” warehouse ” means a public warehouse appointed under
section 57 or a private warehouse licensed under section 58 ;
(44) “warehoused goods” means goods deposited in a ware-
1 Subs by Act 22 of 1995, s. 50, for “collector of customs”.
(45)” warehousing station ” means a place declared as a ware
housing station under section 9.
CHAPTER II OFFICERS OF CUSTOMS
3.Classes of officers of customs. There shall be the following classes of officers of customs, namely:-
1*[(a) Principle Collectors of Customs;]
2*[(aa) Commissioner of Customs
3*(b) Commissinor of Customs ( Appeals); "
(c) Deputy Commissioners of Customs
(d) Assistant Commissioners of Customs ; and
(e)such other class of officers of customs as may be
appointed for the purposes of this Act.
Appointment of officers of customs.
4.Appointment of officers of customs.(1) The Central Government may appoint such persons as it thinks fit to be officers of customs.
(2) Without prejudice to the provisions of sub-section (1), the Central Government may authorise the Board, a Commissioner of Customs or of Deputy or Assistant Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs.
Power of officers of customs.
5.Power of officers of customs. (1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge ,the duties conferred or imposed on him under this Act.
(2) An officer of customs may exercise the powers and discharge duties conferred or imposed under this Act on any other officer of the customs who is subordinate to him.
(3) Notwithstanding anything contained in this section, 3*[a collector appeals)] shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and section 108
Entrustment of functions of Board and customs officers on certainother officers.
6.Entrustment of functions of Board and customs officers on certain other officers. The Central Government may, by notification in th Official (Gazette, entrust either conditionally or unconditionally to. any officer ,of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.
1 Subs. by Act 44 of 1980, S. 50 & Sch. v. (w.e.f. 11-10-1982)
3. Subs. by Act 22 of 1995, S. 52.
2 Re-lettered and ins. by Act 29 of 1988, s. 2 (w.e.f.1.7.1988).
CHAPTER III APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, WAREHOUSING STATIONS, ETC.
7.Appointment of customs ports, airports, etc. The Central Government may, by notification in the Official Gazette, appoint-
(a) the ports and airports which alone shall be customs
ports or customs airports for the unloading of imported goods
and the loading of export goods or any class of such goods;
1[(aa) the places which alone shall be inland container depots
for the unloading of imported goods and the loading of export
goods or any class of such goods;"].
(b) the places whcih alone shall be land stations
(b) the places which alone shall be land customs stations
for the clearance of goods imported or to be exported by land
or inland water or any class of such goods ;
(c)the routes by which alone goods or any class of goods
specified in the notification may pass by land or inland
water into or out of India, or to or from any land customs
station from or to any land frontier ;
(d) the ports which alone shall be coastal ports for the
carrying on of trade in coastal goods or any class of such
goods with all or any specified ports in India.
Power to approve landing places and specify limits of customs area.
8.Power to approve landing places and specify limits of customs area. The Commissioner of Customs may-
(a) approve proper places in any customs port or customs
airports or coastal port for the unloading and loading of
goods or for any class of goods ;
(b) specify the limits of any customs area.
Power to declare places to be warehousing stations.
9.Power to declare places to be warehousing stations. The Board may, by notification in the Official Gazette, declare places to be warehousing stations at which alone public warehouses may be appointed and private warehouses may be licensed.
Appointment of boarding stations.
10. Appointment of boarding stations. The Commissiner of Customs may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding station for the purpose of boarding of, or disembarkation from, vessels by officers of customs.
CHAPTER IVA DETECTION OF ILLEGALLY IMPORTED GOODS AND PREVENTION OF THE DISPOSAL THEREOF
11A.Definitions. In this Chapter, unless the context otherwise
(a)”illegal import” means the import of any goods in
contravention of the provisions of this Act or any other law
for the time being in force ;
(b)” intimated place ” means a place intimated under sub-
section (1), sub-section (2) or sub-section (3), as the case
may be, of section 11C;
(c)”notified date”, in relation to goods of any description,
means the date on which the notification in relation to such
goods is issued under section 11B;
(d)”notified goods” means goods specified in the notification
issued under section 11B.
Power of Central Government to notify goods. 11B.Power of Central Government to notify goods. If, havingregard to the magnitude of the illegal import of goods of any class ordescription, the
Persons possessing notified goods to intimate the place of storage, etc.
11C.Persons possessing notified goods to intimate the place of storage, etc. (1) Every person who owns, possesses or controls, On the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules made in the notified goods owned, possessed
1 Ins. by Act 12 of 1969, s. 2 (w.e.f. 3-1-1969).
or controlled by him and the place where such goods are kept or stored.
(2) Every person who acquires, after the notified date, any notified goods, shall, before making such acquisition, deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition and shall immediately on such acquisition, deliver to the proper officer a statement (in such form, in such manner and con- taining such particulars as may be specified by rules made in this behalf) in relation to the notified goods acquired by him:
Provided that a person who has delivered a statement, whether under sub-section (1) or sub-section (2), in relation to any notified goods, owned, possessed, controlled or acquired by him, shall. not be required to deliver any further statement in relation to any notified goods acquired by him, after the date of delivery of the said state- ment, so long as the notified goods so acquired are kept or stored at the intimated place.
(3) If any person intends to shift any notified goods to any place other than the intimated place, he shall, before taking out such goods from the intimated place, deliver to the proper officer an intimation containing the particulars of the place to which such goods are proposed to be shifted.’
(4) No person shall, after the expiry of seven day from the notified date, keep or store any notified goods at any place other than the Intimated place.
(5) Where any notified goods have been sold or transferred, such goods shall not be take from one place to another unless they are accompanied by the voucher referred to in section 11F.
(6) No notified goods (other than those which have been sold For transferred) shall be taken from one place to another unless they are accompanied by a transport voucher (in such form and containing,such particulars as may be specified by rules made in this behalf) prepared by the persons owning, possessing or controlling such goods.
Precautions to be taken by persons acquiring notified goods.
11D.Precautions to be taken by persons acquiring notified goods.No person shall acquire (except by gift or succession, from any other
Persons possessing notified goods to maintain accounts.
11E.Persons possessing notified goods to maintain accounts. (1) Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and complete account of such goods and shall, as often as he acquires or parts with any notified goods, make an entry in the said account in relation to such acquisition or parting with, and shall also state therein the particulars of the person from whom such goods have been acquired or in whose favour such goods have been parted with, as the case may be, and such account shall be kept, along with the goods, at the place of storage of the notified goods to which such accounts relate:
Provided that it shall not be necessary to maintain separately accounts in the form and manner specified by rules made in this behalf in the case of a person who is already maintaining accounts which contain the particulars specified by the said rules.
(2) Every person Who owns, possesses or controls any notified goods and who uses any such goods for the manufacture of any other goods, shall maintain (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) a true and complete account of the notified goods so used by him and shall keep such account at the intimated place.
Sale, etc., of notified goods to be evidenced by vouchers.
11F.Sale, etc., of notified goods to be evidenced by vouchers. On and from the notified date,no person shall sell or other-wise transfer any notified goods, unless every transaction in relation to the sale, or transfer of such goods is evidenced by a voucher in such form and containing such particulars as may be specified by rules made in this behalf.
Sections 11C, 11E, and 11F not to apply to goods in personal use.
11G.Sections 11C, 11E and 11F not to apply to goods in personal use. (1) Nothing in sections 11C, 11E and 11F shall apply to any notified goods which are–
(a) in personal use of the person by whom they are owned, possessed or controlled, or
(b) kept in the residential premises of a person for his personal use.
(2) If any person, who is in possession of any notified goods referred to in sub-section (1), sells, or otherwise transfers for a valuable consideration, any such goods he shall issue to the purchaser or transferee, as the case may be, a memorandum containing such particulars as may be specified by rules made in this behalf and no such goods shall be taken from one place to another unless they are accompanied by the said memorandum.
CHAPTER IVB PREEVENTION OR DETENTION OF ILLEGAL EXPORT OF GOODS
11H.Definitions. In this Chapter, unless the context otherwise requires,-
(a) ” illegal export” means the export of any goods in
contravention of the provisions of this Act or any other law
for the time being in force;
(b) ” intimated place ” means a place intimated under sub-
section (1), sub-section (2) or sub-section (2), as the case
may be, of section 11J ;
(c) “specified area” includes the Indian customs waters,and
such inland area, not exceeding one hundred kilometres in
width from any coast or other border of India, as the Central
Government may, having regard to the vulnerability of that
area to smuggling, by notification in the Official Gazette,
specify in this behalf:
Provided that where part of any village, town or city
falls within a specified area, the whole of such village,
town or city shall, notwithstanding that the whole of it is
not within one hundred kilometres from any coast or other
border of India,may be deemed to be included in such speci-
fied area ;
(d) specified date “, in relation to specified goods, means
the date on which any notification is issued under section
11-I in relation to those goods in any specified area ;
(e) specified goods” means goods of any description
specified in the notification issued under section 11-I
:in”relation to a specified area.
Power of Central Government of specify goods. 11-I.Power of Central Government of specify goods. If, havingregard to the magnitude of the illegal export of goods of any class ordescription, th
Transport of specified goods to be covered by vouchers. 11K.Transport of specified goods to be covered by vouchers. (1)No specified goods shall be transported from, into or within anyspeci
Persons possessing specified goods to maintain accounts. 11L.Persons possessing specified goods to maintain accounts. (1)Every person who, on or after the specified date, owns, possesses orcont
Steps to be taken by persons selling or transferring and specifiedgoods.
11M.Steps to be taken by persons selling or transferring anyspecified goods. Except where he receives payment by
CHAPTER IVC POWER TO EXEMPT FROM THE PROVISIONS OF CHAPTERS IVA AND IVB
11N.Power to exempt. If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by
‘notification in the Official, Gazette, exempt generally, either absolutely or subject to such conditions as may be specified in the notification, goods of any class or description from all or any of the provisions of Chapter IVA or Chapter IVB.]
Categories: Tax Law Act & Rules | Tags: Bare Acts & Rules, Law, Legal, Notifications, Rules, of India