7/24/2015

IndexofCustomsAct

IndexofCustomsAct
otherCustomsActs
Chapters/Sections

Relatedrules,regulations,notifications

ChapterIPreliminary
Section1

Shorttitle,extentandcommencement

Section2

Definitions

ChapterIIOfficersofCustoms
Section3

Classesofofficersofcustoms

Section4

Appointmentofofficersofcustoms

Section5

PowersofofficersofCustoms

Section6

EntrustmentoffunctionsofBoardand
customsofficersoncertainotherofficers

ChapterIIIAppointmentofCustomsPorts,Airports,Warehousing
Stationsetc.
Section7

Appointmentofcustomsports,airportsetc.

Section8

Powertoapprovelandingplacesandspecify
limitsofcustomsarea

Section9

Powertodeclareplacestobewarehousing
stations

Section10

Appointmentofboardingstation

ChapterIVProhibitionsonimportationandexportationofgoods
Section11

Powertoprohibitimportationorexportationof
goods

ChapterIVADetectionofillegallyimportedgoodsandpreventionofthe
disposalthereof
Section11A

Definitions

Section11B

PowerofCentralGovernmenttonotifygoods

Section11C

Personspossessingnotifiedgoodstointimate NotifiedGoods(PreventionofIllegal
theplaceofstorage,etc.
Import)Rules,1969

Section11D

Precautionstobetakenbypersonsacquiring
notifiedgoods

Section11E

Personspossessingnotifiedgoodstomaintain
accounts

Section11F

Sale,etc.,ofnotifiedgoodstobeevidencedby
vouchers

Section11G

Sections11C,11Eand11Fnottoapplyto
goodsinpersonaluse

ChapterIVBPreventionorDetectionofIllegalExportofGoods
Section11H

Definitions

Section11I

PowerofCentralGovernmenttospecifygoods

Section11J

Personspossessingspecifiedgoodsto
intimatetheplaceofstorage,etc.

Section11K

Transportofspecifiedgoodstobecoveredby
vouchers

Section11L

Personspossessingspecifiedgoodsto
maintainaccounts

Section11M

Stepstobetakenbypersonssellingor

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

SpecifiedGoods(PreventionofIllegal
Export)Rules,1969

1/9

7/24/2015

IndexofCustomsAct

transferringanyspecifiedgoods
ChapterIVCPowertoexemptfromtheprovisionsofChaptersIVAand
IVB
Section11N

Powertoexempt

ChapterVLevyof,andExemptionfrom,CustomsDuties
Section12

Dutiablegoods

Section13

Dutyonpilferedgoods

Section14

Valuationofgoodsforpurposesofassessment CustomsValuation(Determinationof
PriceofImportedGoods)Rules,1988

Section15

Datefordeterminationofrateofdutyandtariff
valuationofimportedgoods

Section16

Datefordeterminationofrateofdutyandtariff
valuationofexportgoods

Section17

Assessmentofgoods

Section18

Provisionalassessmentofduty

Section19

Determinationofdutywheregoodsconsistof
articlesliabletodifferentratesofduty

Section20

Reimportationofgoods

Section21

Goodsderelict,wreck,etc.

Section22

Abatementofdutyondamagedordeteriorated
goods

Section23

Remissionofdutyonlost,destroyedor
abandonedgoods

Section24

Powertomakerulesfordenaturingor
mutilationofgoods

Section25

Powertograntexemptionfromduty

Section26

Refundofexportduty

Section27

Claimforrefundofduty

Section27A

Interestondelayedrefunds

Section28

Noticeforpaymentofduties,interestetc.

Section28A

Powernottorecoverdutiesnotleviedorshort
leviedasaresultofgeneralpractice

Section28AA

Interestondelayedpaymentofduty

Section28AB

Interestondelayedpaymentofdutyinspecial
cases

Section28B

Dutiescollectedfromthebuyertobedeposited
withtheCentralGovernment

Customs(ProvisionalDutyAssessment)
Regulations,1963

DenaturingofSpiritRules,1972

ChapterVAIndicatingamountofdutyinthepriceofgoods,etc.,for
purposeofrefund
Section28C

Priceofgoodstoindicatetheamountofduty
paidthereon

Section28D

Presumptionthatincidenceofdutyhasbeen
passedontothebuyer

CHAPTERVBADVANCERULINGS

Section28E

InthisChapter,unlessthecontextotherwise
requires

Section28EF

Authorityforadvancerulings

Section28G

Vacancies,etc.,nottoinvalidateproceedings

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

2/9

7/24/2015

IndexofCustomsAct

Section28H

Applicationforadvanceruling.

Section28I

Procedureonreceiptofapplication

Section28J

Applicabilityofadvanceruling

Section28K

Advancerulingtobevoidincertain
circumstances

Section28L

PowersofAuthority

Section28M

ProcedureofAuthority

ChapterVIProvisionsrelatingtoconveyancescarryingimportedor
exportedgoods
Section29

ArrivalofvesselsandaircraftsinIndia

Section30

Deliveryofimportmanifestorimportreport

Section31

Importedgoodsnottobeunloadedfromvessel
untilentryinwardsgranted

Section32

Importedgoodsnottobeunloadedunless
mentionedinimportmanifestorimportreport

Section33

Unloadingandloadingofgoodsatapproved
placesonly

Section34

Goodsnottobeunloadedorloadedexcept
undersupervisionofcustomsofficer

Section35

Restrictionsongoodsbeingwaterborne

Section36

Restrictionsonunloadingandloadingofgoods
onholidays,etc.

Section37

Powertoboardconveyances

Section38

Powertorequireproductionofdocumentsand
askquestions

Section39

Exportgoodsnottobeloadedonvesseluntil
entryoutwardsgranted

Section40

Exportgoodsnottobeloadedunlessduly
passedbyproperofficer

Section41

Deliveryofexportmanifestorexportreport

Section42

Noconveyancetoleavewithoutwrittenorder

Section43

Exemptionofcertainclassesofconveyances
fromcertainprovisionsofthischapter

ImportManifest(Aircraft)Regulations,
1976
ImportReport(Form)Regulations,1976

ExportManifest(Vessels)Regulations,
1976ExportReport(Form)Regulations,
1976

ChapterVIIClearanceofimportedgoodsandexportgoods
Section44

Chapternottoapplytobaggageandpostal
articles
Clearanceofimportedgoods

Section45

Restrictionsoncustodyandremovalof
importedgoods

Section46

Entryofgoodsforhomeconsumption

Section47

Clearanceofgoodsforhomeconsumption

Section48

Procedureincaseofgoodsnotcleared,
warehoused,ortransshippedwithinthirtydays

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

BillofEntry(ElectronicDeclaration)
Regulations,1995
BillofEntry(Forms)Regulations,1976

3/9

7/24/2015

IndexofCustomsAct

afterunloading
Section49

Storageofimportedgoodsinwarehouse
pendingclearance

Section50

Entryofgoodsforexportation

Section51

Clearanceofgoodsforexportation

ATACarnet(FormofBillofEntry&
ShippingBill)Regulations,1990Shipping
BillandBillofExport(Form)Regulations,
1991

ChapterVIIIGoodsinTransit
Section52

Chapternottoapplytobaggage,postalarticles
andstores

Section53

Transitofcertaingoodswithoutpaymentof
duty

Section54

Transhipmentofcertaingoodswithout
paymentofduty

Section55

Liabilityofdutyongoodstransitedunder
section53ortranshippedundersection54

Section56

Transportationofcertainclassesofgoods
subjecttoprescribedconditions

GoodsImported(Conditionsof
Transshipment)Regulations,1995

ChapterIXWarehousing
Section57

Appointingofpublicwarehouses

Section58

Licensingofprivatewarehouses

Section59

Warehousingbond

Section59A

Omitted

Section60

Permissionfordepositofgoodsina
warehouse

Section61

Periodforwhichgoodsmayremain
warehoused

Section62

Controloverwarehousedgoods

Section63

Paymentofrentandwarehousecharges

Section64

Owner'srighttodealwithwarehousedgoods

Section65

Manufactureandotheroperationsinrelationto
goodsinawarehouse

Section66

Powertoexemptimportedmaterialsusedin
themanufactureofgoodsinwarehouse

Section67

Removalofgoodsfromonewarehouseto
another

Section68

Clearanceofwarehousedgoodsforhome
consumption

Section69

Clearanceofwarehousedgoodsforexportation

Section70

Allowanceincaseofvolatilegoods

Section71

Goodsnottobetakenoutofwarehouse
exceptasprovidedbythisact

Section72

Goodsimproperlyremovedfromwarehouse,
etc.

Section73

Cancellationandreturnofwarehousingbond

ShippingBillandBillofExport(Form)
Regulations,1991

ChapterXDrawback
Section74

Drawbackallowableonreexportofdutypaid
goods

Section75

Drawbackonimportedmaterialsusedinthe
manufactureofgoodswhichareexported

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

ReExportofImportedGoods(Drawback
ofCustomsDuties)Rules,1995

4/9

7/24/2015

IndexofCustomsAct

Section75A

Interestondrawback

Section76

Prohibitionandregulationofdrawbackin
certaincases

CHAPTERXASPECIALPROVISIONSRELATINGTOSPECIAL
ECONOMICZONE

Section75A

Notificationofspecialeconomiczone

Section75B

Applicationofprovisions

Section75C

Establishmentandcontrol

Section75D

Admissionofgoods.

Section75E

Exemptionfromdutiesofcustoms

Section75F

Levyofdutiesofcustoms

Section75G

Authorisedoperations

Section75H

Goodsutilisedwithinaspecialeconomiczone

Section75I

Drawbackongoodsadmittedtoaspecial
economiczone

Section75J

Durationofstay

Section75K

Security

Section75L

Transferofownership

Section75M

Removalofgoods

Section75N

ClosureofaSpecialEconomicZone

ChapterXISpecialprovisionsregardingbaggage,goodsimportedor
exportedbypost,andstores
Section77

Declarationbyownerofbaggage

Section78

Determinationofrateofdutyandtariff
valuationinrespectofbaggage

Section79

Bonafidebaggageexemptedfromduty

Section80

Temporarydetentionofbaggage

Section81

Regulationsinrespectofbaggage

BaggageRules,1998
Baggage(TransittoCustomsStations)
Regulations,1967

Goodsimportedorexportedbypost
Section82

Labelordeclarationaccompanyinggoodstobe
treatedasentry

Section83

Rateofdutyandtariffvaluationinrespectof
goodsimportedorexportedbypost

Section84

Regulationsregardinggoodsimportedimported
orexportedbypost
Stores

Section85

Storesmaybeallowedtobewarehoused
withoutassessmenttoduty

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

5/9

7/24/2015

IndexofCustomsAct

Section86

Transitandtranshipmentofstores

Section87

Importedstoresmaybeconsumedonboarda
foreigngoingvesseloraircraft

Section88

Applicationofsection69andChapterXto
stores

Section89

Storestobefreeofexportduty

Section90

Concessionsinrespectofimportedstoresfor
theNavy

ChapterXIIProvisionsrelatingtocoastalgoodsandvesselscarrying
coastalgoods
Section91

Chapternottoapplytobaggageandstores

Section92

Entryofcoastalgoods

Section93

Coastalgoodsnottobeloadeduntilbillrelating
theretoispassed,etc.

Section94

Clearanceofcoastalgoodsatdestination

Section95

Masterofacoastingvesseltocarryanadvice
book

Section96

Loadingandunloadingofcoastalgoodsat
customsportorcoastalportonly

Section97

Nocoastingvesseltoleavewithoutwritten
order

Section98

ApplicationofcertainprovisionsofthisActto
coastalgoods,etc.

Section98A

Powertorelax

Section99

Powertomakerulesinrespectofcoastal
goodsandcoastingvessels

BillofCoastalGoods(Form)Regulations,
1976

ChapterXIIISearches,seizureandarrest
Section100

Powertosearchsuspectedpersonsenteringor
leavingIndia,etc.

Section101

Powertosearchsuspectedpersonsincertain
othercases

Section102

Personstobesearchedmayrequiretobe
takenbeforegazettedofficerofcustomsor
magistrate

Section103

PowertoscreenorXraybodiesofsuspected
personsfordetectingsecretedgoods

Section104

Powertoarrest

Section105

Powertosearchpremises

Section106

Powertostopandsearchconveyances

Section106A

Powertoinspect

Section107

Powertoexaminepersons

Section108

Powertosummonpersonstogiveevidence
andproducedocuments

Section109

Powertorequireproductionoforderpermitting
clearanceofgoodsimportedbyland

Section110

Seizureofgoods,documentsandthings

ChapterXIVConfiscationofgoodsandconveyancesandimpositionof
penalties
Section111

Confiscationofimproperlyimportedgoods,etc.

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

6/9

7/24/2015

IndexofCustomsAct

Section112

Penaltyforimproperimportationofgoods,etc.

Section113

Confiscationofgoodsattemptedtobe
improperlyexported,etc.

Section114

Penaltyforattempttoexportgoodsimproperly,
etc.

Section114A

Penaltyforshortlevyornonlevyofdutyin
certaincases

Section115

Confiscationofconveyances

Section116

Penaltyfornotaccountingforgoods

Section117

Penaltiesforcontravention,etc.,notexpressly
mentioned

Section118

Confiscationofpackagesandtheircontents

Section119

Confiscationofgoodsusedforconcealing
smuggledgoods

Section120

Confiscationofsmuggledgoods
notwithstandinganychangeinform,etc.

Section121

Confiscationofsaleproceedsofsmuggled
goods

Section122

Adjudicationofconfiscationsandpenalties

Section123

Burdenofproofincertaincases

Section124

Issueofshowcausenoticebeforeconfiscation
ofgoods,etc.

Section125

Optiontopayfineinlieuofconfiscation

Section126

Onconfiscation,propertytovestinCentral
Government

Section127

Awardofconfiscationorpenaltybycustoms
officersnottointerferewithotherpunishments

ChapterXIVASettlementofcases
Section127A

Definitions

Section127B

Applicationforsettlementofcases

Section127C

Procedureonreceiptofapplicationunder
section127B

Section127D

PowerofSettlementCommissiontoorder
provisionalattachmenttoprotectrevenue

Section127E

PowerofSettlementCommissiontoreopen
completedproceedings

Section127F

PowerandprocedureofSettlement
Commission

Section127G

Inspection,etc.,ofreports

Section127H

PowerofSettlementCommissiontogrant
immunityfromprosecutionandpenalty

Section127I

PowerofSettlementCommissiontosenda
casebacktotheproperofficer

Section127J

Orderofsettlementtobeconclusive

Section127K

Recoveryofsumsdueunderorderof
settlement

Section127L

Baronsubsequentapplicationforsettlementin
certaincases

Section128M

ProceedingsbeforeSettlementCommissionto
bejudicialproceedings

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

Customs(SettlementofCases)Rules,
1999

7/9

7/24/2015

IndexofCustomsAct

Section127MA

Certainpersonswhohavefiledappealstothe
AppellateTribunalentitledtomakeapplications
totheSettlementCommission

Section127N

ApplicationsofcertainprovisionsofCentral
ExciseAct

ChapterXVAppealsandRevision
Section128

AppealstoCommissioner(Appeals)

Section128A

Procedureinappeal

Section129

AppellateTribunal

Section129A

AppealstotheAppellateTribunal

Section129B

OrdersofAppellateTribunal

Section129C

ProcedureofAppellateTribunal

Section129D

PowersofBoardorCommissionerofCustoms
topasscertainorders

Section129DA

PowersofrevisionofBoardorCommissioner
ofCustomsincertaincases

Section129DD

RevisionbyCentralGovernment

Section129E

Deposit,pendingappeal,ofdutyandinterest
demandedorpenaltylevied

Section130

StatementofcasetoHighCourt

Section130A

ApplicationtoHighCourt

Section130B

PowerofHighCourtorSupremeCourtto
requirestatementtobeamended

Section130C

CasebeforeHighCourttobeheardbynotless
thantwojudges

Section130D

DecisionofHighCourtorSupremeCourton
thecasestated

Section130E

AppealtoSupremeCourt

Section131

Sumsduetobepaidnotwithstanding
reference,etc.

Section131A

Exclusionoftimetakenforcopy

Section131B

Transferofcertainpendingproceedingsand
transitionalprovisions

Section131C

Definitions

ChapterXVIOffencesandProsecutions
Section132

Falsedeclaration,falsedocuments,etc.

Section133

Obstructionofofficerofcustoms

Section134

RefusaltobeXrayed

Section135

Evasionofdutyorprohibitions

Section135A

Preparation

Section135B

Powerofcourttopublishname,placeof
business,etc.,ofpersonsconvictedunderthe
Act

Section136

Offencesbyofficersofcustoms

Section137

Cognizanceofoffences

Section138

Offencestobetriedsummarily

Section138A

Presumptionofculpablementalstate

Section138B

Relevancyofstatementsundercertain
circumstances

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

8/9

7/24/2015

IndexofCustomsAct

Section138C

Admissibilityofmicrofilms,facsimilecopiesof
documentsandcomputerprintoutsas
documentsandasevidencecomputer
printoutsasdocumentsandasevidence

Section139

Presumptionastodocumentsincertaincases

Section140

Offencesbycompanies

Section140A

Applicationofsection562oftheCodeof
CriminalProcedure,1898,andoftheProbation
ofOffendersAct,1958

ChapterXVIIMiscellaneous
Section141

Conveyancesandgoodsinacustomsarea
subjecttocontrolofofficersofcustoms

Section142

RecoveryofsumsduetoGovernment

Section143

Powertoallowimportorexportonexecutionof
bondsincertaincases

Section143A

Dutydeferment

Section144

Powertotakesamples

Section145

Owner,etc.,toperformoperationsincidentalto
compliancewithcustomslaw

Section146

CustomHouseagentstobelicensed

Section146A

Appearancebyauthorizedrepresentative

Section147

Liabilityofprincipalandagent

Section148

Liabilityofagentappointedbythepersonin
chargeofaconveyance

Section149

Amendmentofdocuments

Section150

Procedureforsaleofgoodsandapplicationof
saleproceeds

Section151

Certainofficersrequiredtoassistofficersof
customs

Section151A

Instructionstoofficersofcustoms

Section152

Delegationofpowers

Section153

Serviceoforder,decision,etc.

Section154

Correctionofclericalerrors,etc.

Section154A

Roundingoffofduty,etc.

Section155

ProtectionofactiontakenundertheAct

Section156

Generalpowertomakerules

Section157

Generalpowertomakeregulations

Section158

Provisionswithrespecttorulesandregulations

Section159

Rules,certainnotificationsandorderstobe
laidbeforeParliament

Section160

Repealandsavings

Section161

Removalofdifficulties

THESCHEDULE

http://www.cbec.gov.in/customs/csact/formattedhtmls/csactidx.htm

Customs(AttachmentsofPropertyof
DefaultersforRecoveryofGovernment
Dues)Rules,1995

CustomsHouseAgentsLicensing
Regulations,1984

9/9