1. Short title extent and commencement




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THE CUSTOMS ACT, 1962 (Act 52 of 1962) CUSTOMS ACT

Section [1-40] (13th December, 1962)


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

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 may, by notification in the Official Gazette, appoint.


2. Definitions:

In this Act, unless the context otherwise requires,


(1) "Adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal; (lA) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (lB) "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 unaccompanied 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 Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (45 of 1963);
(7) "Coastal goods" means goods, other than imported goods, transported in a vessel from one port in India to another; (7A) "Commissioner (Appeals)" means a person appointed to be a Commissioner of Customs (Appeals) under sub-section (1) of section 4;
(8) ”Commissioner of Customs", except for the purposes of Chapter XV, includes an {Budget Speech} 28.2.99 Assistant Commissioner of Customs Assistant Commissioner of Customs or Deputy Commissioner of Customs;
(9) "Conveyance" includes a vessel, an aircraft and a vehicle;
(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 appointed under clause (a) of section 7 to be a customs port and includes a place appointed under clause (aa) of that section to be an inland container depot;
(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 exported, 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 exercise; (ii) Any vessel engaged in fishing or any other operations outside the territorial waters of India; (iii) Any vessel or aircraft proceeding to a place outside India for any purpose whatsoever; (21A) "Fund" means the Consumer Welfare Fund established under section 12C of the Central Excise Act, 1944 (1 of 1944);
(22) "Goods" includes- (a) Vessels, aircrafts and vehicles; (b) Stores; (c) Baggage; (d) Currency and negotiable instruments; and (e) Any other kind of movable property;
(23) "Import", with its grammatical variations and cognate expressions, means bringing into India from a place outside India;
(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) "Indian Customs Waters" means the waters extending into the sea up to the limit of contiguous zone of India under section 5 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976(80 of 1976) and includes any bay, gulf, harbour, crook or tidal river;
(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 whole-sale 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; (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 this Act;
(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 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 warehouse;
(45) "warehousing station" means a place declared as a warehousing 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:-


(a) Chief Commissioners of Customs
(b) Commissioners of Customs
(c) Commissioners of Customs (Appeals)
(d) Deputy Commissioners of Customs
(e) Assistant Commissioners of Customs
(f) such other class of officers of customs as may be appointed for the purposes of this Act.

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 a Deputy or Assistant Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs.
5. Powers 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 the duties conferred or imposed under this Act on any other officer of customs who is subordinate to him.
(3) Notwithstanding anything contained in this section, a Commissioner (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.
6. Entrustment of functions of Board and customs officers to certain other officers:

The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or local authority any functions of the Board or any officer of customs under this Act.

Chapter III: Appointment of Customs Ports, Imports, Warehousing Stations, etc
7. Appointment of Customs ports, airports, etc.:

The Central Government may, by notification in the Official Gazette, appointment,-


(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; (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 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
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 airport or coastal port for the unloading and loading of goods or for any class of goods;
(b) specify the limits of any customs area.
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.


10. Appointment of boarding stations:

The Commissioner 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 IV: Prohibitions on Importation and Exportation of Goods
11. Power to prohibit importation or exportation of goods:

(1) If the Central Government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it may, by notification in the Official Gazette, prohibit either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification, the import or export of goods of any specified description.


(2) The purposes referred to in sub-section (1) are the following:-
(a) The maintenance of the security of India;
(b) The maintenance of public order and standards of decency or morality;
(c) The prevention of smuggling;
(d) The prevention of shortage of goods of any description;
(e) The conservation of foreign exchange and the safeguarding of balance of payments;
(f) The prevention of injury to the economy of the country by the uncontrolled import or export of gold or silver;
(g) The prevention of surplus of any agricultural product or the product of fisheries;
(h) The maintenance of standards for the classification, grading or marketing of goods in international trade;
(i) The establishment of any industry;
(j) The prevention of serious injury to domestic production of goods of any description;
(k) The protection of human, animal or plant life or health;
(1) The protection of national treasures of artistic, historic or archaeological value;
(m) The conservation of exhaustible natural resources;
(n) The protection of patents, trade marks and copyrights;
(o) The prevention of deceptive practices;
(p) The carrying on of foreign trade in any goods by the State, or by a Corporation owned or controlled by the State to the exclusion, complete or partial, of citizens of India;
(q) The fulfillment of obligations under the Charter of the United Nations for the maintenance of international peace and security;
(r) The implementation of any treaty, agreement or convention with any country;
(s) The compliance of imported goods with any laws which are applicable to similar goods produced or manufactured in India;
(t) the prevention of dissemination of documents containing any matter which is likely to prejudicially affect friendly relations with any foreign State or is derogatory to national prestige;
(u) The prevention of the contravention of any law for the time being in force; and
(v) Any other purpose conducive to the interests of the general public

Chapter IV-A: Detection of Illegally imported goods and Prevention of the Disposal thereof


11A. Definitions:

.In this Chapter, unless the context otherwise requires,


(a) "Illegal import" means the import of any goods in contravention of 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.
11B. Power of Central Government to notify goods:

If, having regard to the magnitude of the illegal import of goods of any class or description, the Central Government is satisfied that it is expedient in the public interest to take special measures for the purpose of checking the illegal import, circulation or disposal of such goods, or facilitating the detection of such goods, it may, by notification in the Official Gazette, specify goods of such class or description.


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 this behalf) in relation to the notified goods owned, possessed 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 containing 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 statement, 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 days 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 taken 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 or 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
11D. Precautions to be taken by persons acquiring notified goods:
No person shall acquire (except by gift or succession, from any other individual in India), after the notified date, any notified goods-
(i) Unless such goods are accompanied by,-
(a) the voucher referred to in section 11F or the memorandum referred to in sub-section (2) of section 11G, as the case may be, or
(b) in the case of a person who has himself imported any goods, any evidence showing clearance of such goods by the Customs Authorities; and
(ii) unless he has taken, before acquiring such goods from a person other than a dealer having a fixed place of business, such reasonable steps as may be specified by rules made in this be-half, to ensure that the goods so acquired by him are not goods which have been illegally imported.
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 favor 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.


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