Customs Act,1962

Under Indirect Tax

Chapters (25)

Add Chapter
Chapter 12A: AUDIT
1
Acts
0
Sections
Acts in this chapter:
Chapter 16: Offences and Prosecutions
16
Acts
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Sections
Chapter 17: Miscellaneous
29
Acts
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Sections
Chapter 5: Levy of, and Exemption from, Customs Duties
27
Acts
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Sections
Chapter 9: Warehousing
21
Acts
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All Acts in Customs Act,1962

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2 Definitions.
Preliminary 0 sections
76A Notification of special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
76B Application of provisions.
Special Provisions relating to Special Economic Zone 0 sections
76C Establishment and control.
Special Provisions relating to Special Economic Zone 0 sections
76D Admission of goods.
Special Provisions relating to Special Economic Zone 0 sections
76E Exemption from duties of customs.
Special Provisions relating to Special Economic Zone 0 sections
76F Levy of duties of customs.
Special Provisions relating to Special Economic Zone 0 sections
76G Authorised operations.
Special Provisions relating to Special Economic Zone 0 sections
76H Goods utilised with a special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
76I Drawback on goods admitted to a special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
76J Duration of stay.
Special Provisions relating to Special Economic Zone 0 sections
76K Security.
Special Provisions relating to Special Economic Zone 0 sections
76L Transfer of ownership.
Special Provisions relating to Special Economic Zone 0 sections
76M Removal of goods.
Special Provisions relating to Special Economic Zone 0 sections
76N Closure of a special economic zone.
Special Provisions relating to Special Economic Zone 0 sections
77 SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES Baggage
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
78. Determination of rate of duty and tariff valuation in respect of baggage.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
79. Bona fide baggage exempted from duty.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
80 Temporary detention of baggage
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
81. Regulations in respect of baggage.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
82 Label or declaration accompanying goods to be treated as entry
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
83 Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
84 Regulations regarding goods imported imported or exported by post Stores
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
85. Stores may be allowed to be warehoused without assessment to duty.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
86. Transit and transhipment of stores.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
87. Imported stores may be consumed on board a foreign-going vessel or aircraft.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
88 Application of section 69 and Chapter X to stores.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
89. Stores to be free of export duty.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
90. Concessions in respect of imported stores for the Navy.
Special provisions regarding baggage, goods imported or exported by post, and stores 0 sections
91 Provisions relating to coastal goods and vessels carrying coastal goods
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
92. Entry of coastal goods.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
93. Coastal goods not to be loaded until bill relating thereto is passed, etc.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
94. Clearance of coastal goods at destination.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
95. Master of a coasting vessel to carry an advice book.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
96. Loading and unloading of coastal goods at customs port or coastal port only.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
97. No coasting vessel to leave without written order.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
98 Application of certain provisions of this Act to coastal goods, etc.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
98A Power to relax
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
99. Power to make rules in respect of coastal goods and coasting vessels.
Provisions relating to coastal goods and vessels carrying coastal goods 0 sections
99A Audit
AUDIT 0 sections
104 Power to arrest
Searches, seizure and arrest 0 sections
105 Power to search premises
Searches, seizure and arrest 0 sections
106. Power to stop and search conveyances.
Searches, seizure and arrest 0 sections
106A Power to inspect
Searches, seizure and arrest 0 sections
107 Power to examine persons
Searches, seizure and arrest 0 sections
108B
Searches, seizure and arrest 0 sections
109A Power to undertake controlled delivery.
Searches, seizure and arrest 0 sections
110 Seizure of goods, documents and things
Searches, seizure and arrest 0 sections
112 Penalty for improper importation of goods, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
113 Confiscation of goods attempted to be improperly exported, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
114 Penalty for attempt to export goods improperly, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
114A Penalty for short-levy or non-levy of duty in certain cases
Confiscation of goods and conveyances and imposition of penalties 0 sections
114AA Penalty for use of false and incorrect material
Confiscation of goods and conveyances and imposition of penalties 0 sections
114AB Penalty for obtaining instrument by fraud, etc.
Confiscation of goods and conveyances and imposition of penalties 0 sections
114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
Confiscation of goods and conveyances and imposition of penalties 0 sections
115 Confiscation of conveyances
Confiscation of goods and conveyances and imposition of penalties 0 sections
116 Penalty for not accounting for goods
Confiscation of goods and conveyances and imposition of penalties 0 sections
117 Penalties for contravention, etc., not expressly mentioned
Confiscation of goods and conveyances and imposition of penalties 0 sections
118. Confiscation of packages and their contents.
Confiscation of goods and conveyances and imposition of penalties 0 sections
119. Confiscation of goods used for concealing smuggled goods.
Confiscation of goods and conveyances and imposition of penalties 0 sections
120. Confiscation of smuggled goods notwithstanding any change in form, etc.
Confiscation of goods and conveyances and imposition of penalties 0 sections
121. Confiscation of sale-proceeds of smuggled goods.
Confiscation of goods and conveyances and imposition of penalties 0 sections
122 Adjudication of confiscations and penalties
Confiscation of goods and conveyances and imposition of penalties 0 sections
123 Burden of proof in certain cases
Confiscation of goods and conveyances and imposition of penalties 0 sections
124 Issue of show cause notice before confiscation of goods, etc
Confiscation of goods and conveyances and imposition of penalties 0 sections
125 Option to pay fine in lieu of confiscation
Confiscation of goods and conveyances and imposition of penalties 0 sections
127A Definitions
Appeals and Revision 0 sections
127B Application for settlement of cases
Appeals and Revision 0 sections
127G Inspection, etc., of reports
Appeals and Revision 0 sections
127J Order of settlement to be conclusive
Appeals and Revision 0 sections
132 False declaration, false documents, etc
Offences and Prosecutions 0 sections
133 Obstruction of officer of customs
Offences and Prosecutions 0 sections
134 Refusal to be X-rayed
Offences and Prosecutions 0 sections
135 Evasion of duty or prohibitions
Offences and Prosecutions 0 sections
135A Preparation
Offences and Prosecutions 0 sections
135AA Protection of data.
Offences and Prosecutions 0 sections
136 Offences by officers of customs
Offences and Prosecutions 0 sections
137 Cognizance of offences
Offences and Prosecutions 0 sections
138 Offences to be tried summarily
Offences and Prosecutions 0 sections
138A Presumption of culpable mental state
Offences and Prosecutions 0 sections
139 Presumption as to documents in certain cases
Offences and Prosecutions 0 sections
140 Offences by companies
Offences and Prosecutions 0 sections
143A Duty deferment
Miscellaneous 0 sections
144 Power to take samples
Miscellaneous 0 sections
149 Amendment of documents
Miscellaneous 0 sections
152 Delegation of powers
Miscellaneous 0 sections
154A Rounding off of duty, etc
Miscellaneous 0 sections
160 Repeal and savings
Miscellaneous 0 sections
3 Classes of officers of customs
Officers of Customs 0 sections
4 Appointment of officers of customs
Officers of Customs 0 sections
5 Powers of officers of customs
Officers of Customs 0 sections
10 Appointment of boarding stations
Appointment of Customs Ports, Airports, etc 0 sections
7 Appointment of customs ports, airports, etc
Appointment of Customs Ports, Airports, etc 0 sections
8 Power to approve landing places and specify limits of customs area
Appointment of Customs Ports, Airports, etc 0 sections
9 Power to declare places to be warehousing stations
Appointment of Customs Ports, Airports, etc 0 sections
11 Power to prohibit importation or exportation of goods
Prohibitions on importation and exportation of goods 0 sections
11A Definitions
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11B Power of Central Government to notify goods
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11C Persons possessing notified goods to intimate the place of storage, etc.
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11D Precautions to be taken by persons acquiring notified goods
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11E Persons possessing notified goods to maintain accounts
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11F Sale, etc., of notified goods to be evidenced by vouchers
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11G Sections 11C, 11E and 11F not to apply to goods in personal use
Detection of illegally imported goods and prevention of the disposal thereof 0 sections
11H Definitions
Prevention or Detection of Illegal Export of Goods 0 sections
11I Power of Central Government to specify goods
Prevention or Detection of Illegal Export of Goods 0 sections
11J Persons possessing specified goods to intimate the place of storage, etc
Prevention or Detection of Illegal Export of Goods 0 sections
11K Persons possessing specified goods to maintain accounts
Prevention or Detection of Illegal Export of Goods 0 sections
11L Persons possessing specified goods to maintain accounts
Prevention or Detection of Illegal Export of Goods 0 sections
11M Steps to be taken by persons selling or transferring any specified goods
Prevention or Detection of Illegal Export of Goods 0 sections
11N Power to exempt
Power to exempt from the provisions of Chapters IVA and IVB 0 sections
12 Dutiable goods
Levy of, and Exemption from, Customs Duties 0 sections
13 Duty on pilfered goods
Levy of, and Exemption from, Customs Duties 0 sections
14 Valuation of goods for purposes of assessment
Levy of, and Exemption from, Customs Duties 0 sections
17 Assessment of goods
Levy of, and Exemption from, Customs Duties 0 sections
18 Provisional assessment of duty
Levy of, and Exemption from, Customs Duties 0 sections
18A Voluntary revision of entry, post clearance.
Levy of, and Exemption from, Customs Duties 0 sections
20 Re-importation of goods
Levy of, and Exemption from, Customs Duties 0 sections
21 Goods derelict, wreck, etc
Levy of, and Exemption from, Customs Duties 0 sections
22 Abatement of duty on damaged or deteriorated goods
Levy of, and Exemption from, Customs Duties 0 sections
23 Remission of duty on lost, destroyed or abandoned goods
Levy of, and Exemption from, Customs Duties 0 sections
24 Power to make rules for denaturing or mutilation of goods
Levy of, and Exemption from, Customs Duties 0 sections
25 Power to grant exemption from duty
Levy of, and Exemption from, Customs Duties 0 sections
25A Inward processing of goods.
Levy of, and Exemption from, Customs Duties 0 sections
25B Outward processing of goods.
Levy of, and Exemption from, Customs Duties 0 sections
26 Refund of export duty
Levy of, and Exemption from, Customs Duties 0 sections
26A Refund of import duty in certain cases
Levy of, and Exemption from, Customs Duties 0 sections
27 Claim for refund of duty
Levy of, and Exemption from, Customs Duties 0 sections
27A Interest on delayed refunds
Levy of, and Exemption from, Customs Duties 0 sections
28AA Interest on delayed payment of duty
Levy of, and Exemption from, Customs Duties 0 sections
28AAA Recovery of duties in certain cases
Levy of, and Exemption from, Customs Duties 0 sections
28BA Provisional attachment to protect revenue in certain cases
Levy of, and Exemption from, Customs Duties 0 sections
28BB Time limit for completion of certain actions.
Levy of, and Exemption from, Customs Duties 0 sections
28C Price of goods to indicate the amount of duty paid thereon
Indicating amount of duty in the price of goods, etc., for purpose of refund 0 sections
28D Presumption that incidence of duty has been passed on to the buyer
Indicating amount of duty in the price of goods, etc., for purpose of refund 0 sections
28E Definitions
Advance Rulings 0 sections
28F Authority for advance rulings
Advance Rulings 0 sections
28KA. Appeal.
Advance Rulings 0 sections
28L Powers of Authority
Advance Rulings 0 sections
28M Procedure of Authority
Advance Rulings 0 sections
29 Arrival of vessels and aircrafts in India
Provisions relating to conveyances carrying imported or exported goods 0 sections
30 Delivery of import manifest or import report
Provisions relating to conveyances carrying imported or exported goods 0 sections
30A Passenger and crew arrival manifest and passenger name record information
Provisions relating to conveyances carrying imported or exported goods 0 sections
31 Imported goods not to be unloaded from vessel until entry inwards granted
Provisions relating to conveyances carrying imported or exported goods 0 sections
32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
Provisions relating to conveyances carrying imported or exported goods 0 sections
33 Unloading and loading of goods at approved places only
Provisions relating to conveyances carrying imported or exported goods 0 sections
34 Goods not to be unloaded or loaded except under supervision of customs officer
Provisions relating to conveyances carrying imported or exported goods 0 sections
35. Restrictions on goods being water-borne.
Provisions relating to conveyances carrying imported or exported goods 0 sections
36 Restrictions on unloading and loading of goods on holidays, etc.
Provisions relating to conveyances carrying imported or exported goods 0 sections
37 Power to board conveyances.
Provisions relating to conveyances carrying imported or exported goods 0 sections
38 Power to require production of documents and ask questions.
Provisions relating to conveyances carrying imported or exported goods 0 sections
39 Export goods not to be loaded on vessel until entry-outwards granted.
Provisions relating to conveyances carrying imported or exported goods 0 sections
40 Export goods not to be loaded unless duly passed by proper officer
Provisions relating to conveyances carrying imported or exported goods 0 sections
41 Delivery of export manifest or export report
Provisions relating to conveyances carrying imported or exported goods 0 sections
41A Passenger and crew departure manifest and passenger name record information.
Provisions relating to conveyances carrying imported or exported goods 0 sections
42 No conveyance to leave without written order
Provisions relating to conveyances carrying imported or exported goods 0 sections
43 Exemption of certain classes of conveyances from certain provisions of this Chapter
Provisions relating to conveyances carrying imported or exported goods 0 sections
44 Chapter not to apply to baggage and postal articles
Clearance of imported goods and export goods 0 sections
45 Restrictions on custody and removal of imported goods
Clearance of imported goods and export goods 0 sections
46 Entry of goods for home consumption
Clearance of imported goods and export goods 0 sections
47 Clearance of goods for home consumption
Clearance of imported goods and export goods 0 sections
49 Storage of imported goods in warehouse pending clearance or removal
Clearance of imported goods and export goods 0 sections
50 Entry of goods for exportation
Clearance of imported goods and export goods 0 sections
51 Clearance of goods for exportation
Clearance of imported goods and export goods 0 sections
51A. Payment of duty, interest, penalty, etc
Payments through electronic cash ledger 0 sections
59 Warehousing bond
Warehousing 0 sections
59A Omitted
Warehousing 0 sections
SubCategory Statistics
25
Chapters
2 + 4 + 14 + 14 + 10 + 1 + 17 + 18 + 14 + 16 + 29 + 4 + 4 + 1 + 7 + 6 + 1 + 27 + 2 + 11 + 17 + 8 + 1 + 5 + 21
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Rules
Hierarchy Path
Customs Act,1962