Using Index of Customs Act, 1962 (No. 52 of 1962) to Better Explore the Customs Law

Index of Customs Act can simplify your efforts to scan through the entire chapters and sections that come under Customs Act 1962. Below is an endeavour to acquaint you with all the chapters, sections, rules, regulations and notifications that make the act complete.

Chapter – I: Preliminary

Section 1 Short title, extent and commencement
Section 2 Definitions

Chapter – II: Officers of Customs

Section 3 Classes of officers of customs
Section 4 Appointment of officers of customs
Section 5 Powers of officers of Customs
Section 6 Entrustment of functions of Board and customs officers on certain other officers

Chapter – III: Appointment of Customs Ports, Airports, Warehousing Stations etc.

Section 7 Appointment of customs ports, airports etc.
Section 8 Power to approve landing places and specify limits of customs area
Section 9 Power to declare places to be warehousing stations
Section 10 Appointment of boarding station

Chapter – IV: Prohibitions on importation and exportation of goods

Section 11- Power to prohibit importation or exportation of goods

Chapter – IVA: Detection of illegally imported goods and prevention of the disposal thereof

Section 11A Definitions
Section 11B Power of Central Government to notify goods
Section 11C Persons possessing notified goods to intimate the place of storage, etc.
Section 11D Precautions to be taken by persons acquiring notified goods
Section 11E Persons possessing notified goods to maintain accounts
Section 11F Sale, etc., of notified goods to be evidenced by vouchers
Section 11G Sections 11C, 11E and 11F not to apply to goods in personal use

[ Provides for making of : Notified Goods (Prevention of Illegal Import) Rules, 1969]

Chapter – IVB: Prevention or Detection of Illegal Export of Goods

Section 11H Definitions
Section 11I Power of Central Government to specify goods
Section 11J Persons possessing specified goods to intimate the place of storage, etc.
Section 11K Transport of specified goods to be covered by vouchers Specified Goods
Section 11L Persons possessing specified goods to maintain accounts
Section 11M Steps to be taken by persons selling or transferring any specified goods

[Provides for making of:  Prevention of Illegal Export Rules, 1969]

Chapter – IV C: Power to exempt from the provisions of Chapters IVA and IVB

Section 11N Power to exempt

Chapter – V: Levy of, and Exemption from, Customs Duties

Section 12 Dutiable goods
Section 13 Duty on pilfered goods
Section 14 Valuation of goods for purposes of assessment Customs Valuation
Section 15 Date for determination of rate of duty and tariff valuation of imported goods
Section 16 Date for determination of rate of duty and tariff valuation of export goods
Section 17 Assessment of goods
Section 18 Provisional assessment of duty Customs (Provisional Duty Assessment)
Regulations, 1963
Section 19 Determination of duty where goods consist of articles liable to different rates of duty
Section 20 Re-importation of goods
Section 21 Goods derelict, wreck, etc.                                                                            Section 22 Abatement of duty on damaged or deteriorated goods
Section 23 Remission of duty on lost, destroyed or abandoned goods
Section 24 Power to make rules for denaturing or mutilation of goods
Section 25 Power to grant exemption from duty
Section 26 Refund of export duty
Section 27 Claim for refund of duty
Section 27A Interest on delayed refunds
Section 28 Notice for payment of duties, interest etc.
Section 28A Power not to recover duties not levied or short-levied as a result of general practice
Section 28AA Interest on delayed payment of duty
Section 28AB Interest on delayed payment of duty in special cases
Section 28B Duties collected from the buyer to be deposited with the Central Government

[Provides for Making of:  1) Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, 2) Customs (Provisional Duty Assessment) Regulations, 1963,  3)Denaturing of Spirit Rules, 1972]

Chapter – V A: Indicating amount of duty in the price of goods, etc., for purpose of refund

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

Chapter VB: Advance Rulings

Section 28E In this Chapter, unless the context otherwise requires
Section 28EF Authority for advance rulings
Section 28G Vacancies, etc., not to invalidate proceedings
Section 28H Application for advance ruling.
Section 28I Procedure on receipt of application
Section 28J Applicability of advance ruling
Section 28K Advance ruling to be void in certain circumstances
Section 28L Powers of Authority
Section 28M Procedure of Authority

Chapter VI Provisions relating to conveyances carrying imported or exported goods

Section 29 Arrival of vessels and aircrafts in India
Section 30 Delivery of import manifest or import report
Section 31 Imported goods not to be unloaded from vessel until entry inwards granted
Section 32 Imported goods not to be unloaded unless mentioned in import manifest or import report
Section 33 Unloading and loading of goods at approved places only
Section 34 Goods not to be unloaded or loaded except under supervision of customs officer
Section 35 Restrictions on goods being water-borne
Section 36 Restrictions on unloading and loading of goods on holidays, etc.
Section 37 Power to board conveyances
Section 38 Power to require production of documents and ask questions
Section 39 Export goods not to be loaded on vessel until entry-outwards granted
Section 40 Export goods not to be loaded unless duly passed by proper officer
Section 41 Delivery of export manifest or export report                                            Section 42 No conveyance to leave without written order
Section 43 Exemption of certain classes of conveyances from certain provisions of this chapter

[Provides for Making of: 1) Import Manifest (Aircraft) Regulations, 1976,  2) Import Report (Form) Regulations, 1976,  3) Export Manifest (Vessels) Regulations, 1976,
4) Export Report (Form) Regulations, 1976]

Chapter VII Clearance of imported goods and export goods

Section 44 Chapter not to apply to baggage and postal articles
Clearance of imported goods
Section 45 Restrictions on custody and removal of imported goods
Section 46 Entry of goods for home consumption                                                          Section 47 Clearance of goods for home consumption
Section 48 Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading
Section 49 Storage of imported goods in warehouse pending clearance
Section 50 Entry of goods for exportation

[Provides for Making of: 1) Bill of Entry (Electronic Declaration) Regulations, 1995, 2) Bill of Entry (Forms) Regulations, 1976, 3) ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990, 4) Shipping Bill and Bill of Export (Form) Regulations, 1991 ]

Chapter VIII Goods in Transit

Section 52 Chapter not to apply to baggage, postal articles and stores
Section 53 Transit of certain goods without payment of duty
Section 54 Transhipment of certain goods without payment of duty
Section 55 Liability of duty on goods transited under section 53 or transhipped under section 54
Section 56 Transportation of certain classes of goods subject to prescribed conditions

[Provides for Making of: Goods Imported (Conditions of Transshipment) Regulations, 1995 ]

Chapter IX Warehousing

Section 57 Appointing of public warehouses
Section 58 Licensing of private warehouses
Section 59 Warehousing bond
Section 59A Conditions for warehousing of certain goods [Omitted]
Section 60 Permission for deposit of goods in a warehouse
Section 61 Period for which goods may remain warehoused
Section 62 Control over warehoused goods
Section 63 Payment of rent and warehouse charges
Section 64 Owner’s right to deal with warehoused goods
Section 65 Manufacture and other operations in relation to goods in a warehouse
Section 66 Power to exempt imported materials used in the manufacture of goods in warehouse
Section 67 Removal of goods from one warehouse to another
Section 68 Clearance of warehoused goods for home consumption
Section 69 Clearance of warehoused goods for exportation
Section 70 Allowance in case of volatile goods
Section 71 Goods not to be taken out of warehouse except as provided by this act
Section 72 Goods improperly removed from warehouse, etc.
Section 73 Cancellation and return of warehousing bond

[Provides for Making of: Shipping Bill and Bill of Export (Form)
Regulations, 1991 ]

Chapter X Drawback

Section 74 Drawback allowable on re-export of duty-paid goods
Section 75 Drawback on imported materials used in the manufacture of goods which are exported
Section 75A Interest on drawback
Section 76 Prohibition and regulation of drawback in certain cases

[Provides for Making of: Re-Export of Imported Goods (Drawback of
Customs Duties) Rules, 1995]

Chapter X A: Special Provisions relating to Special Economic Zone

Section 76A Notification of special economic zone
Section 76B Application of provisions
Section 76C Establishment and control
Section 76D Admission of goods.
Section 76E Exemption from duties of customs
Section 76F Levy of duties of customs
Section 76G Authorised operations
Section 76H Goods utilized within a special economic zone
Section 76I Drawback on goods admitted to a special economic zone                            Section 76J Duration of stay
Section 76K Security
Section 76L Transfer of ownership
Section 76M Removal of goods
Section 76N Closure of a Special Economic Zone

Note: Chapter XA, containing sections 76A to 76N was omitted by Act 22 of 2007, section 99 (w.e.f. 11.05.2007). Earlier Chapter XA (sections 76A to 76N) was inserted by Act 20 of 2002, section 126 (w.e.f. 11.05.2004).  [However, this Link says the Chapter XA was in force since Aug 15, 2003. One more ambiguity that remains there is that when the SEZ Act had came into being in 2005 itself, why this part/section of Customs Act was omitted in 2007]. As a matter of clarity ‘Act 22 of 2007’, section 99 denotes Finance Act 2007 whose section 99 provided for omission of Section XA.

Detail of the Sections 76A – 76N here !

Chapter XI Special provisions regarding baggage, goods imported or exported by post, and stores

Section 77 Declaration by owner of baggage
Section 78 Determination of rate of duty and tariff valuation in respect of baggage
Section 79 Bonafide baggage exempted from duty
Section 80 Temporary detention of baggage
Section 81 Regulations in respect of baggage

GOODS IMPORTED OR EXPORTED BY POST

Section 82 Label or declaration accompanying goods to be treated as entry [omitted]
Section 83 Rate of duty and tariff valuation in respect of goods imported or exported by post
Section 84 Regulations regarding goods imported imported or exported by post
Stores
Section 85 Stores may be allowed to be warehoused without assessment to duty
Section 86 Transit and transhipment of stores
Section 87 Imported stores may be consumed on board a foreign-going vessel or aircraft
Section 88 Application of section 69 and Chapter X to stores
Section 89 Stores to be free of export duty
Section 90 Concessions in respect of imported stores for the Navy

[Provides for Making of: 1)Baggage Rules, 1998, 2) Baggage (Transit to Customs Stations) Regulations, 1967 ]

Chapter XII Provisions relating to coastal goods and vessels carrying coastal goods

Section 91 Chapter not to apply to baggage and stores
Section 92 Entry of coastal goods
Section 93 Coastal goods not to be loaded until bill relating thereto is passed, etc.
Section 94 Clearance of coastal goods at destination
Section 95 Master of a coasting vessel to carry an advice book
Section 96 Loading and unloading of coastal goods at customs port or coastal port only
Section 97 No coasting vessel to leave without written order
Section 98 Application of certain provisions of this Act to coastal goods, etc.
Section 98A Power to relax
Section 99 Power to make rules in respect of coastal goods and coasting vessels

[Provides for Making of: Bill of Coastal Goods (Form) Regulations,
1976 ]

Chapter XII A: Audit

Section 99A. Audit.

Chapter XIII Searches, seizure and arrest

Section 100 Power to search suspected persons entering or leaving India, etc.
Section 101 Power to search suspected persons in certain other cases
Section 102 Persons to be searched may require to be taken before gazetted officer of customs or magistrate
Section 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods
Section 104 Power to arrest
Section 105 Power to search premises
Section 106 Power to stop and search conveyances
Section 106A Power to inspect
Section 107 Power to examine persons
Section 108 Power to summon persons to give evidence and produce documents
Section 109 Power to require production of order permitting clearance of goods imported by land
Section 110 Seizure of goods, documents and things

Chapter XIV Confiscation of goods and conveyances and imposition of penalties

Section 111 Confiscation of improperly imported goods, etc.
Section 112 Penalty for improper importation of goods, etc.
Section 113 Confiscation of goods attempted to be improperly exported, etc.
Section 114 Penalty for attempt to export goods improperly, etc.
Section 114A Penalty for short-levy or non-levy of duty in certain cases
Section 115 Confiscation of conveyances
Section 116 Penalty for not accounting for goods
Section 117 Penalties for contravention, etc., not expressly mentioned
Section 118 Confiscation of packages and their contents
Section 119 Confiscation of goods used for concealing smuggled goods
Section 120 Confiscation of smuggled goods notwithstanding any change in form, etc.
Section 121 Confiscation of sale-proceeds of smuggled goods
Section 122 Adjudication of confiscations and penalties
Section 123 Burden of proof in certain cases
Section 124 Issue of show cause notice before confiscation of goods, etc.
Section 125 Option to pay fine in lieu of confiscation
Section 126 On confiscation, property to vest in Central Government
Section 127 Award of confiscation or penalty by customs officers not to interfere with other punishments

Chapter XIV A Settlement of cases

Section 127A Definitions
Section 127B Application for settlement of cases
Section 127C Procedure on receipt of application under section 127B
Section 127D Power of Settlement Commission to order provisional attachment to protect revenue
Section 127E Power of Settlement Commission to reopen completed proceedings
Section 127F Power and procedure of Settlement Commission
Section 127G Inspection, etc., of reports
Section 127H Power of Settlement Commission to grant immunity from prosecution and penalty
Section 127-I Power of Settlement Commission to send a case back to the proper officer
Section 127J Order of settlement to be conclusive
Section 127K Recovery of sums due under order of settlement
Section 127L Bar on subsequent application for settlement in certain cases
Section 128M Proceedings before Settlement Commission to be judicial proceedings
Section 127MA Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
Section 127N Applications of certain provisions of Central Excise Act

[Provides for Making of: Customs (Settlement of Cases) Rules, 1999]

Chapter XV Appeals and Revision

Section 128 Appeals to Commissioner (Appeals)
Section 128A Procedure in appeal
Section 129 Appellate Tribunal
Section 129A Appeals to the Appellate Tribunal
Section 129B Orders of Appellate Tribunal
Section 129C Procedure of Appellate Tribunal
Section 129D Powers of Board or Commissioner of Customs to pass certain orders
Section 129DA Powers of revision of Board or Commissioner of Customs in certain cases
Section 129DD Revision by Central Government
Section 129E Deposit, pending appeal, of duty and interest demanded or penalty levied
Section 130 Statement of case to High Court
Section 130A Application to High Court
Section 130B Power of High Court or Supreme Court to require statement to be amended
Section 130C Case before High Court to be heard by not less than two judges
Section 130D Decision of High Court or Supreme Court on the case stated
Section 130E Appeal to Supreme Court
Section 131 Sums due to be paid notwithstanding reference, etc.
Section 131A Exclusion of time taken for copy
Section 131B Transfer of certain pending proceedings and transitional provisions
Section 131C Definitions

Chapter XVI Offences and Prosecutions

Section 132 False declaration, false documents, etc.
Section 133 Obstruction of officer of customs
Section 134 Refusal to be X-rayed
Section 135 Evasion of duty or prohibitions
Section 135A Preparation
Section 135B Power of court to publish name, place of business, etc., of persons convicted under the Act
Section 136 Offences by officers of customs
Section 137 Cognizance of offences
Section 138 Offences to be tried summarily
Section 138A Presumption of culpable mental state
Section 138B Relevancy of statements under certain circumstances
Section 138C Admissibility of micro films, facsimile copies of documents and computer printouts as
documents and as evidence computer printouts as documents and as evidence
Section 139 Presumption as to documents in certain cases
Section 140 Offences by companies
Section 140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

Chapter XVII Miscellaneous

Section 141 Conveyances and goods in a customs area subject to control of officers of customs
Section 142 Recovery of sums due to Government
Section 143 Power to allow import or export on execution of bonds in certain cases
Section 143A Duty deferment
Section 144 Power to take samples
Section 145 Owner, etc., to perform operations incidental to compliance with customs law
Section 146 Custom House agents to be licensed
Section 146A Appearance by authorized representative
Section 147 Liability of principal and agent
Section 148 Liability of agent appointed by the person in charge of a conveyance
Section 149 Amendment of documents
Section 150 Procedure for sale of goods and application of sale proceeds
Section 151 Certain officers required to assist officers of customs
Section 151A Instructions to officers of customs
Section 152 Delegation of powers
Section 153 Service of order, decision, etc.
Section 154 Correction of clerical errors, etc.
Section 154A Rounding off of duty, etc.
Section 155 Protection of action taken under the Act
Section 156 General power to make rules
Section 157 General power to make regulations
Section 158 Provisions with respect to rules and regulations
Section 159 Rules, certain notifications and orders to be laid before Parliament
Section 160 Repeal and savings
Section 161 Removal of difficulties

[Provides for Making of: 1) Customs (Attachments of Property of
Defaulters for Recovery of Government Dues) Rules, 1995, 2) Customs House Agents Licensing Regulations, 1984 
]