LIST OF AMENDING ACTS

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Sections (1083)

11 · -I. Power of Central Government to specify goods.

11J · Persons possessing specified goods to intimate the place of storage, etc.

11K · Transport of specified goods to be covered by vouchers.

11L · Persons possessing specified goods to maintain accounts.

11M · Steps to be taken by persons selling or transferring any specified goods.

11N · Power to exempt .

25A · Inward processing of goods.

25B · Outward processing of goods.

26A · Refund of import duty in certain cases.

27A · Interest on delayed refunds.

28 · Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.

28A · Power not to recover duties not levied or short -levied as a result of general practice .

28B · Duties collected from the buyer to be deposited with the Central Government.

28E · Definitions.

28F · Authority for advance rulings.

28H · Application for advance ruling.

28 · -I. Procedure on receipt of application .

28J · Applicability of advance ruling.

28K · Advance ruling to be void in certain circumstances .

28M · Procedure for Authority.

28C · Price of goods to indicate the amount of duty paid thereon.

28D · Presumption that incidence of duty has been passed on to the buyer.

41A · Passenger and crew departure manifest and passenger name record information.

57 · Licensing of public warehouses.

58 · Licensing of private warehouses.

58A · Licensing of special warehouses.

58B · Cancellation of licence.

59A · . [Omitted.] .

51A · Payment of duty, interest, penalty, etc.

51B · Ledger for duty credit.

75 · Drawback on imported materials used in the manufacture of goods which are exported.

75A · Interest on drawback.

76N · [Omitted.].

98A · Power to relax.

99B · Verification of identity and compliance thereof.

106A · Power to inspect.

108A · Obligation to furnish information.

108B · Penalty for failure to furnish information return.

109A · Power to undertake controlled delivery.

99A · Audit.

128 · Appeals to Commissioner (Appeals).

129A · Appeals to the Appellate Tribunal.

129B · Orders of Appellate Tribunal.

129C · Procedure of Appellate Tribunal.

129D · Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of

129E · Deposit of certain percentage of duty demanded or penalty imposed before filing appeal .

130A · Application to High Court.

130B · Power of High Court or Supreme Court to require statement to be amended.

130C · Case before High Court to be heard by not less than two judges.

130D · Decision of High Court or Supreme Court on the case stated.

130E · Appeal to Supreme Court.

130F · Hearing before Supreme Court .

131 · Sums due to be paid notwithstanding reference, etc.

131A · Exclusion of time taken for copy.

131B · Transfer of certain pending proceedings and transitional provisions.

131C · Definitions.

132 · False declaration, false documents, etc.

133 · Obstruction of officer of customs.

135 · Evasion of duty or prohibitions.

135A · Preparation.

135B · Power of court to publish name, place of business, etc., of persons convicted under the Act.

136 · Offences by officers of customs.

138 · Offences to be tried summarily.

138A · Presumption of culpable mental state.

138B · Relevancy of statements under certain circumstances.

138C · Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.

139 · Presumption as to documents in certain cases.

140A · Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.

141 · Conveyances and goods in a customs area subject to control of officers of customs.

142 · Recovery of sums due to Government.

142A · Liability under Act to be first charge.

143 · Power to allow import or export on execution of bonds in certain cases.

143A · [Omitted. d. ] .

145 · Owner, etc., to perform operations incidental to compliance with customs law.

146 · Licence for Customs brokers.

146A · Appearance by authorised representative .

147 · Liability of principal and agent.

148 · Liability of agent appointed by the person in charge of a conveyance.

150 · Procedure for sale of goods and application of sale proceeds.

151 · Certain officers required to assist officers of customs.

151A · Instructions to officers of customs.

151B · Reciprocal arrangement for exchange of information facilitating trade.

153 · Modes for service of notice, order, etc.

154 · Correction of clerical errors, etc.

154A · Rounding off of duty, etc.

154B · Publication of information respecting persons in certain cases.

155 · Protection of action taken under the Act.

156 · General power to make rules.

157 · General power to make regulations.

158 · Provisions with respect to rules and regulations.

159 · Rules, certain notifications and orders to be laid before Parliament.

159A · Effect of amendments, etc., of rules, regulations, notifications or orders.

161 · Removal of difficulties.

1 · Short title, extent and commencement.—(1) This Act may be called the Customs Act, 1962.

2 · Definitions. — In this Act, unless the context otherwise requires , —

4 · [(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, 5 [Commissioner (Appeals)] or Appellate Tribunal;

7 · [(2) "assessment" means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to —

1 · The Act shall come into force in the State of Sikkim (w.e.f. 1-10-1979), vide Notification No. G.S.R. 527(E), dated 1-9-1979 Gazette of India, Extraordinary, Part II, sec. 3(i).

2 · Ins. by Act 13 of 2018, s. 57 (w.e.f. 28-3-2018).

3 · 1st February, 1963, vide Notification No. G.S.R. 155, dated 23rd January, 1963, see Gazette of India, Extraordinary, Part II, sec. 3(i).

4 · Subs. by Act 44 of 1980, s. 50 and Fifth Schedule, Part I, for cl . (1) (w.e.f. 11-10-1982).

5 · Subs. by Act 22 of 1995, s. 51, for “Collector (Appeals)” (w.e.f. 26-5-1995).

6 · Subs. by Act 32 of 2003, s. 104, for “Gold (Control)” (w.e.f. 14-5-2003).

7 · Subs. by Act 13 of 2018, s. 58, for cl . (2) (w.e.f. 28-3-2018).

1 · [(3A) " beneficial owner" means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;]

4 · [(7A) "Commissioner (Appeals)" means a person appointed to be a 5 [Principal Commissioner of Customs or Commissioner of Customs] (Appeals) under sub-section (1) of section 4;

6 · [(7B) "common portal" means the Common Customs Electronic Portal referred to in section 154C;]

1 · Ins. by Act 7 of 2017, s. 89 (w.e.f. 31-3-2017).

2 · Subs. by Act 54 of 1963, s. 5, for certain words (w.e.f. 1-1-1964).

3 · Subs. by Act 13 of 2018, s. 58, for “Central Board of Excise and Customs” (w.e.f. 28-3-2018).

4 · Subs. by Act 22 of 1995, s. 51, for cls . (7A) and (8) (w.e.f. 26-5-1995).

5 · . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).

6 · Ins. by Act 13 of 2021, s. 89 (w.e.f. 28-3-2021).

7 · Ins. by Act 23 of 2012, s. 120 (w.e.f. 28-5-2012).

8 · Ins. by Act 18 of 2017, s. 2 (w.e.f. 1-7-2017).

9 · Ins. by Act 11 of 1983, s. 46 (w.e.f. 13-5-1983).

4 · [(20A) "foreign post office" means any post office appointed under clause (e) of sub-section (1) of section 7 to be a foreign post office;]

5 · [(21A) "Fund" means the Consumer Welfare Fund established under section 12C of the Central Excises and Salt Act, 1944 (1 of 1944);]

1 · Subs. by Act 7 of 2017, s. 89, for “customs airport” (w.e.f. 31-3-2017).

2 · The words "in the case of goods imported or to be exported by post, the entry referred to in section 82 or" omitted by s. 89, ibid . (w.e.f. 31-3-2017).

3 · Subs. by s. 89, ibid., for “any owner” (w.e.f. 31-3-2017).

4 · Ins. by s. 89, ibid. (w.e.f. 31-3-2017).

5 · Ins. by Act 40 of 1991, s. 9 (w.e.f. 20-9-1991).

5 · [(28A) "international courier terminal" means any place appointed under clause (f) of sub -section (1) of section 7 to be an international courier terminal;]

6 · [(30A) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005 (49 of 2005);]

7 · [(30AA) "notification" means notification published in the Official Gazette and the expression "notify" with its cognate meaning and grammatical variation shall be construed accordingly;]

5 · [(30B) "passenger name record information" means the records prepared by an operator of any aircraft or vessel or vehicle or his authorised agent for each journey booked by or on behalf of any passenger;]

1 · Subs. by Act 13 of 2018, s. 56, for “import manifest” (w.e.f. 28-3-2018).

2 · Subs. by Act 7 of 2017, s. 89, for “any owner” (w.e.f. 31-3-2017).

3 · Subs. by Act 25 of 1978, s. 2, for certain words (w.e.f. 1-7-1978).

4 · Subs. by Act 13 of 2018, s. 58, for “contiguous zone of India under section 5” (w.e.f. 28-3-2018).

5 · Ins. by Act 7 of 2017, s. 89 (w.e.f. 31-3-2017).

6 · Ins. by Act 49 of 2005, s. 30 and the Schedule, Part VI (w.e.f. 28-12-2005).

7 · Ins. by Act 13 of 2018, s. 58 (w.e.f. 28-3-2018).

8 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

9 · Ins. by Act 6 of 2022, s. 86 (w.e.f. 30-3-2022).

2 · [(43) "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 or a special warehouse licensed under section 58A;]

4 · [ 5 [3. Classes of officers of customs.—There shall be the following classes of officers of customs, namely:—

1 · Subs. by Act 22 of 2007, s. 94, for “sub-section (1) of section 14” (w.e.f. 1-7-1978).

2 · Subs. by Act 28 of 2016, s. 116, for cl . (43) (w.e.f. 14-5-2016).

3 · Cl . (45) omitted by s. 116, ibid. (w.e.f. 14-5-2016).

4 · Subs. by Act 22 of 1995, s. 52, for ss. 3 and 4 (w.e.f. 26-5-1995).

5 · Subs. by Act 6 of 2022, s. 87 for s . 3 (w.e.f. 30-3-2022) .

4 · Appointment of officers of customs.—(1) The 1 [Board] may appoint such persons as it thinks fit to be officers 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.

7 · [(1A) Without prejudice to the provisions contained in sub-section (1), the Board may, by notification, assign such functions as it may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions.

11 · [(4) In specifying the conditions and limitations referred to in sub-section (1), and in assigning functions under sub -section (1A), the Board may consider any one or more of the following criteria, including, but not limited to––

1 · Subs. by Act 20 of 2002, s. 117, for “Central Government” (w.e.f. 11-5-2002).

2 · Subs. by s. 117, ibid., for “Central Government may authorise the Board” (w.e.f. 11-5-2002).

3 · Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Subs. by s. 78, ibid., for “Commissioner of Customs” (w.e.f. 6-8-2014).

5 · Subs. by Act 27 of 1999, s. 100, for “Deputy Commissioner of Customs” (w.e.f. 11-5-1999).

6 · Subs. by s. 100, ibid., for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

7 · Ins. by Act 6 of 2022, s. 88 (w.e.f. 30-3-2022).

8 · Subs. by Act 44 of 1980, s. 50 and the Fifth Sch . for, "an Appellate Collector of Customs" (w.e.f. 11-10-1982).

9 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

10 · Subs. by Act 13 of 2021, s. 90, for “Chapter XV and section 108” (w.e.f. 28-3-2021).

11 · Ins. by Act 6 of 2022, s. 88 (w.e.f. 30-3-2022).

6 · Entrustment of functions of Board and customs officers on 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 a local authority any functions of the Board or any officer of customs under this Act.

1 · [APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.]

7 · Appointment of customs ports, airports, etc . — 2 [(1)] The 3 [Board] may, by notification in the Official Gazette, appoint—

4 · [(aa) the places which alone shall be inland 5 [container depots or air freight stations] for the unloading of imported goods and the loading of export goods or any class of such goods;]

6 · [(e) the post offices which alone shall be foreign post offices for the clearance of imported goods or export goods or any class of such goods;

7 · [(2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 (32 of 2003) shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.]

1 · Subs. by Act 28 of 2016, s. 117, for the chapter heading (w.e.f. 14-5-2016).

2 · S . 7 numbered as sub -section (1) thereof by Act 32 of 2003, s. 105 (w.e.f. 14-5-2003).

3 · Subs. by s. 105, ibid., for “Central Government” (w.e.f. 14-5-2003).

4 · Ins. by Act 11 of 1983, s. 47 (w.e.f.13-5-1983).

5 · Subs. by Act 23 of 2012, s. 121, for “container depots” (w.e.f. 28-5-2012).

6 · Ins. by Act 7 of 2017, s. 90 (w.e.f. 31-3-2017).

7 · Ins. by Act 32 of 2003, s. 105 (w.e.f. 14-5-2003).

8 · Power to approve landing places and specify limits of customs area.—The 1 [Principal Commissioner of Customs or Commissioner of Customs] may,—

9 · [Powers to declare places to be warehousing stations . ] Omitted by the Finance Act, 2016 (28 of 2016), s. 118 (w.e.f. 14-5-2016).

10 · Appointment of boarding stations . — The 1 [Principal Commissioner of Customs or 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.

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.

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs (w.e.f. 6-8-2014).

2 · Subs. by Act 12 of 2020, s. 107, for “gold or silver” (w.e.f. 27-3-2020).

3 · Subs. by Act 17 of 2013, s. 64, for “and copyrights” (w.e.f. 10-5-2013).

1 · [(3) Any prohibition or restriction or obligation relating to import or export of any goods or class of goods or clearance thereof provided in any other law for the time being in force, or any rule or regulation made or any order or notification issued thereunder, shall be executed under the provisions of that Act only if such prohibition or restriction or obligation is notified under the provisions of this Act, subject to such exceptions, modifications or adaptations as the Central Government deems fit.]

2 · [CHAPTER IVA

11A · Definitions . — In this Chapter, unless the context otherwise requires,—

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.

1 · Ins . by Act 13 of 2018, s. 59.

2 · Chapters IVA, IVB and IVC ins. by Act 12 of 1969, s. 2 (w.e.f. 3-1-1969).

11D · Precautions to be taken by persons acquiring notified goods . —N —No person shall acquire (except by gift or succession, from any other individual in India), after the notified date, any notified goods—

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:

11F · Sale, etc., of notified goods to be evidenced by vouchers . — On and from the notified date, no person shall sell or otherwise 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.

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—

11 · -H . Definitions. — In this Chapter, unless the context otherwise requires,—

11 · -I. Power of Central Government to specify goods.—If, having regard to the magnitude of the illegal export 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 export or facilitating the detection of goods which are likely to be illegally exported, it may, by notification in the Official Gazette, specify goods of such class or description.

11J · Persons possessing specified goods to intimate the place of storage, etc.—(1) Every person who owns, possesses or controls, on the specified date, any specified goods, the market price of which exceeds fifteen thousand rupees shall, within seven days from that date, deliver to the proper officer an intimation containing the particulars of the place where such goods are kept or stored within the specified area.

11K · Transport of specified goods to be covered by vouchers.—(1) No specified goods shall be transported from, into or within any specified area or loaded on any animal or conveyance in such area, 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 person owning, possessing, controlling or selling such goods:

11L · Persons possessing specified goods to maintain accounts.—(1) Every person who, on or after the specified date, owns, possesses or controls, within a specified area, any specified goods of a market price exceeding fifteen thousand rupees, 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 specified 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 specified goods to which such accounts relate:

11M · Steps to be taken by persons selling or transferring any specified goods.—Except where he receives payment by cheque drawn by the purchaser, every person who sells or otherwise transfers within any specified area, any specified goods, shall obtain, on his copy of the sale or transfer voucher, the signature and full postal address of the person to whom such sale or transfer is made and shall also take such other reasonable steps as may be specified by rules made in this behalf to satisfy himself as to the identity of the purchaser or the transferee, as the case may be, and if after an inquiry made by a proper officer, it is found that the purchaser or the transferee, as the case may be, is not either readily traceable or is a fictitious person, it shall be presumed, unless the contrary is proved, that such goods have been illegally exported and the person who had sold or otherwise transferred such goods had been concerned in such illegal export:

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.]

12 · Dutiable goods . — (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the 1 [Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India.

2 · [(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]

13 · Duty on pilfered goods . — If any imported goods are pilfered after the unloading thereof and before the proper officer has made an order for clearance for home consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.

3 · [14. Valuation of goods . — (1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be the transaction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place of exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specified in the rules made in this behalf:

1 · Subs. by Act 51 of 1975, s. 13, for “Indian Tariff Act, 1934 (32 of 1934)” (w.e.f. 2-8-1976).

2 · Subs. by Act 30 of 1963, s. 2, for sub-section (2) (w.e.f. 1-10-1963).

3 · Subs. by Act 22 of 2007, s. 95, for s . 14 (w.e.f. 10-10-2007).

1 · [(iv) the additional obligations of the importer in respect of any class of imported goods and the checks to be exercised, including the circumstances and manner of exercising thereof, as the Board may specify, where, the Board has reason to believe that the value of such goods may not be declared truthfully or accurately, having regard to the trend of declared value of such goods or any other relevant criteria]

15 · Date for determination of rate of duty and tariff valuation of imported goods . — (1) 2 [The rate of duty 3 ***] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, —

5 · [Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft 6 [or the vehicle] by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.]

1 · Ins. by Act 6 of 2022, s. 89, (w.e.f. 30-3-2022).

2 · Subs. by Act 20 of 1966, s. 3, for “The rate of duty” (w.e.f. 31-8-1966).

3 · The words “, rate of exchange” omitted by Act 25 of 1978, s. 4 (w.e.f. 1-7-1978).

4 · Subs. by Act 32 of 2003, s. 106, for “the goods are actually removed from the warehouse” (w.e.f. 14-5-2003).

5 · Subs. by Act 33 of 1996, s. 59, for the proviso (w.e.f. 28-9-1996).

6 · Ins. by Act 25 of 2014, s. 80 (w.e.f. 6-8-2014).

16 · Date for determination of rate of duty and tariff valuation of export goods . — 2 [(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force,—

3 · [17. Assessment of duty . — (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, selffassess the duty, if any, leviable on such goods.

5 · [Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria.]

6 · [(3) For 7 [the purposes of verification] under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any document or information, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained and thereupon, the importer, exporter or such other person shall produce such document or furnish such information.]

1 · Sub -section (3) omitted by Act 25 of 1978, s. 4 (w.e.f. 1-7-1978).

2 · Subs. by Act 23 of 1986, s. 50, for sub-section (1) (w.e.f. 13-5-1986).

3 · Subs. by Act 8 of 2011, s. 38, for s . 17 (w.e.f. 8-4-2011).

4 · Subs. by Act 13 of 2018, s. 60, for “the self-assessment of such goods” (w.e.f. 28-3-2018).

5 · Ins. by s. 60, ibid. (w.e.f. 28-3-2018).

6 · Subs. by Act 7 of 2017, s. 91, for sub-section (3) (w.e.f. 31-3-2017).

7 · Subs. by Act 13 of 2018, s. 60, for “verification of self-assessment” (w.e.f. 28-3-2018).

8 · The words "regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefor under this Act" omitted by s. 60, ibid. (w.e.f. 28-3-2018).

9 · Sub -section (6) omitted by s. 60, ibid. (w.e.f. 28-3-2018).

18 · Provisional assessment of duty . — 1 [(1) Notwithstanding anything contained in this Act but without prejudice to the provisions of section 46 2 [and section 50] , —

2 · [(1A) Where, pursuant to the provisional assessment under sub-section (1), if any document or information is required by the proper officer for final assessment, the importer or exporter, as the case may be, shall submit such document or information within such time, and the proper officer shall finalise the provisional assessment within such time and in such manner, as may be prescribed.]

6 · [(3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order 3 [or re-assessment order] under sub-section (2), at the rate fixed by the Central Government under section 7 [28AA] from the first day of the month in which the duty is provisionally assessed till the date of payment thereof.]

1 · Subs. by Act 8 of 2011, s. 39, for sub-section (1) (w.e.f. 8-4-2011).

2 · Ins. by Act 13 of 2018, s. 61 (w.e.f. 28-3-2018).

3 · Ins. by Act 8 of 2011, s. 39 (w.e.f. 8-4-2011).

4 · Subs. by s. 39, ibid., for “finally assessed” (w.e.f. 8-4-2011).

5 · Subs. by Act 56 of 1974, s. 3 and the Second Schedule, for “the finally assessed” (w.e.f. 20-12-1974).

6 · Ins. by Act 29 of 2006, s. 21 (w.e.f. 13-7-2006).

7 · Subs. by Act 13 of 2018, s. 61, for “28AB” (w.e.f. 8-4-2011).

19 · Determination of duty where goods consist of articles liable to different rates of duty . — Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows: —

2 · [20. Re-importation of goods . — If goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof:]

21 · Goods derelict, wreck, etc . —A —All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act.

22 · Abatement of duty on damaged or deteriorated goods . — (1) Where it is shown to the satisfaction of the 4 [Assistant Commissioner of Customs or Deputy Commissioner of Customs]—

1 · Ins. by Act 8 of 2011, s. 40 (w.e.f. 8-4-2011).

2 · Subs. by Act 32 of 1994, s. 60, for s . 20 (w.e.f. 13-5-1994).

3 · The provisos and the Explanations omitted by Act 22 of 1995, s. 53 (w.e.f. 26-5-1995).

4 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

23 · Remission of duty on lost, destroyed or abandoned goods . — (1) 1 [Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] that any imported goods have been lost 3 [(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall remit the duty on such goods.

4 · [(2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under section 47 or an order for permitting the deposit of goods in a warehouse under section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon;]

5 · [Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.]

24 · Power to make rules for denaturing or mutilation of goods . — The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes; and where any goods are so denatured or mutilated they shall be chargeable to duty at such rate as would be applicable if the goods had been imported in the denatured or mutilated form.

25 · Power to grant exemption from duty.—(1) 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 (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon.

6 · [(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable.]

7 · [(2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub -section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette, at any time within one year of issue of the notification under sub-section (1) or order under sub -section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.]

1 · Subs. by Act 11 of 1983, s. 48, for “Where it is shown” (w.e.f. 13-5-1983).

2 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

3 · Ins. by Act 11 of 1983, s. 48 (w.e.f. 13-5-1983).

4 · Subs. by Act 32 of 1994, s. 60, for sub-section (2) (w.e.f. 13-5-1994).

5 · Ins. by Act 21 of 2006, s. 58 (w.e.f. 18-4-2006).

6 · Subs. by Act 32 of 2003, s. 107, for sub-section (2) (w.e.f. 14-5-2003).

7 · Ins. by Act 20 of 2002, s. 119 (w.e.f. 11-5-2002).

1 · [(3) An exemption under sub-section (1) or sub-section (2) in respect of any goods from any part of the duty of customs leviable thereon (the duty of customs leviable thereon being hereinafter referred to as the statutory duty) may be granted by providing for the levy of a duty on such goods at a rate expressed in a form or method different from the form or method in which the statutory duty is leviable and any exemption granted in relation to any goods in the manner provided in this sub-section shall have effect subject to the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty.

2 · [(4) Every notification issued under sub-section (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette.]

3 · [(4A) Where any exemption is granted subject to any condition under sub-section (1), such exemption shall, unless otherwise specified or varied or rescinded, be valid up to 31st day of March falling immediately after two years from the date of such grant or variation:

4 · [Provided further that nothing contained in this subsection shall apply to any such exemption granted to, or in relation to, —

6 · [(6) Notwithstanding anything contained in this Act, no duty shall be collected if the amount of duty leviable is equal to, or less than, one hundred rupees.]

7 · [(7) The mineral oils (including petroleum and natural gas) extracted or produced in the continental shelf of India or exclusive economic zone of India as referred to in section 6 and section 7, respectively, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), and imported prior to the 7th day of February, 2002 shall be deemed to be and shall always be deemed to have been exempted from the whole of the duties of customs leviable on such mineral oils and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, no suit or other proceedings in respect of such mineral oils shall be maintained or continued in any court, tribunal or other authority.

8 · [25A. Inward processing of goods . —W —Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt such of the goods which are imported for the

1 · Ins. by Act 11 of 1983, s. 49 (w.e.f. 13-5-1983).

2 · Subs. by Act 28 of 2016, s. 119, for sub-section (4) (w.e.f. 14-5-2016).

3 · Ins. by Act 13 of 2021, s. 91 (w.e.f. 28-3-2021).

4 · Ins. by Act 8 of 2023, s. 128 (w.e.f. 1-4-2023).

5 · Sub -section (5) omitted by Act 28 of 2016, s. 119 (w.e.f. 14-5-2016).

6 · Ins. by Act 32 of 2003, s. 107 (w.e.f. 14-5-2003).

7 · Ins. by Act 25 of 2014, s. 81 (w.e.f. 6-8-2014).

8 · Ins. by Act 13 of 2018, s. 62 (w.e.f. 28-3-2018).

25B · Outward processing of goods . —N —Notwithstanding anything contained in section 20, where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt such of the goods which are re-imported after being exported for the purposes of repair, further processing or manufacture, as may be specified therein, from the whole or any part of duty of customs leviable thereon, subject to the following conditions, namely:—

26 · Refund of export duty in certain cases. —Where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if —

1 · [26A. Refund of import duty in certain cases.—(1) Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption, such duty shall be refunded to the person by whom or on whose behalf it was paid, if—

1 · Ins. by Act 33 of 2009, s. 85 (w.e.f. 19-8-2009).

2 · [27. Claim for refund of duty.— 3 [(1) Any person claiming refund of any duty or interest, —

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Subs. by Act 40 of 1991, s. 10, for s . 27 (w.e.f. 20-9-1991).

3 · Subs. by Act 8 of 2011, s. 41, for sub-section (1) (w.e.f. 8-4-2011).

1 · [Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded.]

1 · Ins. by Act 17 of 2013, s. 65 (w.e.f. 10-5-2013).

2 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

3 · Subs. by Act 55 of 1991, s. 2, for “duty” (w.e.f. 23-12-1991).

4 · Ins. by Act 32 of 2003, s. 108 (w.e.f. 14-5-2003).

2 · [(g) the duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made where—

4 · [27A. Interest on delayed refunds.—If any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not refunded within three months from the date of receipt of application under sub -section (1) of that section, there shall be paid to that applicant interest at such rate, 5 [ not below five per cent.] and not exceeding thirty per cent . per annum as is for the time being fixed 6 [by the Central Government by Notification in the Official Gazette], on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:

1 · Subs. by Act 55 of 1991, s. 2, for "duty" (w.e.f. 23 -12 -1991).

2 · Ins. by Act 7 of 2017, s. 92 (w.e.f. 31-3-2017).

3 · Ins. by Act 49 of 2005, s. 30 and the Sch . , Part VI (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

4 · Ins. by Act 22 of 1995, s. 55 (w.e.f. 26-5-1995).

5 · Subs. by Act 14 of 2001, s. 102, for “not below ten per cent.” (w.e.f. 11-5-2001).

6 · Subs. by Act 10 of 2000, s. 78, for “by the Board” (w.e.f. 12-5-2000).

3 · [28. Recovery of 4 [duties not levied or not paid or short-levied or short-paid] or erroneously refunded. — (1) Where any 5 [duty has not been levied or not paid or short-levied or short-paid] or erroneously refunded, or any interest payable has not been paid, part-paid or erroneously refunded, for any reason other than the reasons of collusion or any wilful mis-statement or suppression of facts, —

8 · [Provided that before issuing notice, the proper officer shall hold pre-notice consultation with the person chargeable with duty or interest in such manner as may be prescribed;]

9 · [Provided that the proper officer shall not serve such show cause notice, where the amount involved is less than rupees one hundred.]

1 · Ins. by Act 49 of 2005, s. 30 and the Sch . , Part VI (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

2 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

3 · Subs. by Act 8 of 2011, s. 42, for s . 28 (w.e.f. 8-4-2011).

4 · Subs. by Act 28 of 2016, s. 120, for “duties not levied or short- levied” (w.e.f. 14-5-2016).

5 · Subs. by s. 120, ibid., for “duty has not been levied or has been short-levied” (w.e.f. 14-5-2016).

6 · Subs. by s. 120, ibid., for “one year” (w.e.f. 14-5-2016).

7 · Ins. by s. 120, ibid. (w.e.f. 14-5-2016).

8 · Ins. by Act 13 of 2018, s. 63 (w.e.f. 28-3-2018).

9 · Ins. by Act 17 of 2013, s. 66 (w.e.f. 10-5-2013).

1 · [Provided that where notice under clause (a) of sub-section (1) has been served and the proper officer is of the opinion that the amount of duty along with interest payable thereon under section 28AA or the amount of interest, as the case may be, as specified in the notice, has been paid in full within thirty days from the date of receipt of the notice, no penalty shall be levied and the proceedings against such person or other persons to whom the said notice is served under clause (a) of sub-section (1) shall be deemed to be concluded.]

1 · Ins. by Act 20 of 2015, s. 82 (w.e.f. 14-5-2015)

2 · Subs. by Act 28 of 2016, s. 120, for “one year” (w.e.f. 14-5-2016).

3 · Subs. by s. 120, ibid., for “levied or has been short levied” (w.e.f. 14-5-2016).

4 · Subs. by s. 120, ibid., for “so levied” (w.e.f. 14-5-2016).

5 · Subs by s. 120, ibid., for “duty has not been levied or has been short levied” (w.e.f. 14-5-2016).

6 · Subs. by s. 82, ibid . , for "twenty-five per cent." (w.e.f. 14-5-2015).

2 · [(7A) Save as otherwise provided in clause (a) of sub-section (1) or in sub-section (4), the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed, and the provisions of this section shall apply to such supplementary notice as if it was issued under the said sub -section (1) or sub-section (4).]

2 · [Provided that where the proper officer fails to so determine within the specified period, any officer senior in rank to the proper officer may, having regard to the circumstances under which the proper officer was prevented from determining the amount of duty or interest under sub-section (8), extend the period specified in clause (a) to a further period of six months and the period specified in clause (b) to a further period of one year:

2 · [(9A) Notwithstanding anything contained in sub-section (9), where the proper officer is unable to determine the amount of duty or interest under sub-section (8) for the reason that—

1 · Subs. by Act 28 of 2016, s. 120 for “one year” (w.e.f. 14-5-2016).

2 · Ins. by Act 13 of 2018, s. 63 (w.e.f. 28-3-2018).

3 · The words “where it is possible to do so” omitted by s. 63, ibid. (w.e.f. 28-3-2018).

1 · [(10A) Notwithstanding anything contained in this Act, where an order for refund under sub-section (2) of section 27 is modified in any appeal and the amount of refund so determined is less than the amount refunded under said sub -section, the excess amount so refunded shall be recovered along with interest thereon at the rate fixed by the Central Government under section 28AA, from the date of refund up to the date of recovery, as a sum due to the Government.

2 · [(11) Notwithstanding anything to the contrary contained in any judgment, decree or order of any court of law, tribunal or other authority, all persons appointed as officers of Customs under sub -section (1) of section 4 before the 6 th day of July, 2011 shall be deemed to have and always had the power of assessment under section 17 and shall be deemed to have been and always had been the proper officers for the purposes of this section.]

1 · Ins. by Act 13 of 2018, s. 63 (w.e.f. 28-3-2018).

2 · Ins. by Act 14 of 2011, s. 2 (w.e.f. 16-9-2011).

3 · Subs. by Act 28 of 2016, s. 120, for “not levied” (w.e.f. 14-5-2016).

1 · [Explanation 3 . — For the removal of doubts, it is hereby declared that the proceedings in respect of any case of non-levy, short-levy, non-payment, short-payment or erroneous refund where show cause notice has been issued under sub -section (1) or sub-section (4), as the case may be, but an order determining duty under sub -section (8) has not been passed before the date on which the Finance Bill, 2015 receives the assent of the President, shall, without prejudice to the provisions of sections 135, 135A and 140, as may be applicable, be deemed to be concluded, if the payment of duty, interest and penalty under the proviso to sub -section (2) or under sub-section (5), as the case may be, is made in full within thirty days from the date on which such assent is received.]

2 · [Explanation 4.— For the removal of doubts, it is hereby declared that notwithstanding anything to the contrary contained in any judgment, decree or order of the Appellate Tribunal or any Court or in any other provision of this Act or the rules or regulations made thereunder, or in any other law for the time being in force, in cases where notice has been issued for non-levy, short-levy, non-payment, short-payment or erroneous refund, prior to the 29th day of March, 2018, being the date of commencement of the Finance Act, 2018 (13 of 2018), such notice shall continue to be governed by the provisions of section 28 as it stood immediately before such date.]

3 · [28A. Power not to recover duties not levied or short -levied as a result of general practice.—4 4 [(1)] Notwithstanding anything contained in this Act, if the Central Government is satisfied— d—

5 · [(2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty paid on such goods, or, as the case may be, the duty paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of section 27:

1 · Ins. by Act 20 of 2015, s. 82 (w.e.f. 14-5-2015).

2 · Subs. by Act 12 of 2020, s. 108, for Explanation 4 (w.e.f. 29-3-2018).

3 · Ins. by Act 25 of 1978 , s. 7 (w.e.f. 1-7-1978).

4 · S . 28A renumbered as sub -section (1) thereof by Act 29 of 1988, s. 3 (w.e.f. 1-7-1988).

5 · Subs. by Act 40 of 1991, s. 11, for sub-section (2) (w.e.f. 20-9-1991).

6 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

1 · [28AA. Interest on delayed payment of duty—(1) Notwithstanding anything contained in any judgment, decree, order or direction of any court, Appellate Tribunal or any authority or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty in accordance with the provisions of section 28, shall, in addition to such duty, be liable to pay interest, if any, at the rate fixed under sub -section (2), whether such payment is made voluntarily or after determination of the duty under that section.

2 · [28AAA. Recovery of duties in certain cases.—(1) Where an instrument issued to a person has been obtained by him by means of —

1 · Subs. by Act 8 of 2011, s. 43, for s . 28AA and s . 28AB (w.e.f. 8-4-2011).

2 · Ins. by Act 23 of 2012, s. 122 (w.e.f. 28-5-2018).

3 · Subs. by Act 12 of 2020, s. 109, for “by such person” (w.e.f. 27-3-2020)

4 · Ins. by s. 109, ibid. (w.e.f. 27-3-2020).

5 · Subs. by Act 12 of 2020, s. 109, for “with respect to” (w.e.f. 27-3-2020).

1 · [28B. Duties collected from the buyer to be deposited with the Central Government.—(1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal 2 [ , National Tax Tribunal] or any Court or in any other provision of this Act or the regulations made thereunder, 3 [every person who is liable to pay duty under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods] in any manner as representing duty of customs, shall forthwith pay the amount so collected to the credit of the Central Government.

4 · [(1A) Every person who has collected any amount in excess of the duty assessed or determined or paid on any goods or has collected any amount as representing duty of customs on any goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.]

1 · Ins. by Act 40 of 1991, s. 12 (w.e.f. 20-9-1991).

2 · Ins. by Act 49 of 2005, s. 30 and the Sch . , Part VI (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

3 · Subs. by Act 10 of 2000, s. 82 for "every person who has collected any amount from the buyer of any goods" (w.e.f. 20-9-1991).

4 · Ins. by Act 18 of 2008, s. 68 (w.e.f. 10-5-2008).

1 · [(2) Where any amount is required to be paid to the credit of the Central Government under 2 [sub-section (1) or sub-section (1A), as the case may be,] and which has not been so paid, the proper officer may serve on the person liable to pay such amount, a notice requiring him to show cause why he should not pay the amount, as specified in the notice to the credit of the Central Government.

5 · [28BA. Provisional attachment to protect revenue in certain cases.—(1) Where, during the pendency of any proceeding under section 28 6 [or section 28AAA or section 28B], the proper officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the 7 [Principal Commissioner of Customs or Commissioner of Customs], by order in writing, attach provisionally any property belonging to the person on whom notice is served under r 8 [sub-section (1) or sub-section (4) of section 28] 9 [or sub-section (3) of section 28AAA or sub -section (2) of section 28B], as the case may be, in accordance with the rules made in this behalf under section 142.

1 · Subs. by Act 10 of 2000, s. 82, for sub-section (2) (w.e.f. 20-9-1991).

2 · Subs. Act 18 of 2008, s. 68, for "sub -section (1)" (w.e.f. 10-5-2008).

3 · Subs. by s. 68, ibid., for “sub-section (1) or sub-section (3)” (w.e.f. 10-5-2008)

4 · Subs. by s. 68, ibid., for “sub-section (1)” (w.e.f. 10-5-2008).

5 · Ins. by Act 29 of 2006, s. 23 (w.e.f. 13-7-2006).

6 · Subs. by Act 23 of 2012, s. 123, for “or section 28B” (w.e.f. 28-5-2012).

7 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-08-2014).

8 · Subs. by Act 17 of 2013, s. 67, for “sub-section (1) of section 28” (w.e.f. 10-5-2013).

9 · Subs. by Act 23 of 2012, s. 123, for “or sub-section (2) of section 28B” (w.e.f. 28-5-2012).

10 · Subs. by Act 25 of 2014, section 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

1 · [28. Time limit for completion of certain actions . — (1) Any inquiry or investigation under this Act, culminating in the issuance of a notice under sub-section (1) or sub-section (4) of section 28 shall be completed by issuing such notice, within a period of two years from the date of initiation of audit, search, seizure or summons, as the case may be:

2 · [CHAPTER VA

28C · Price of goods to indicate the amount of duty paid thereon.—Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.

28D · Presumption that incidence of duty has been passed on to the buyer.—Every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.]

3 · [CHAPTER VAA

1 · Ins. by Act 13 of 2021, s. 92 (w.e.f. 28-3-2021).

2 · Ins. by Act 40 of 1991, s. 13 (w.e.f. 20-9-1991).

3 · Ins. by Act 12 of 2020, s. 110 (w.e.f. 27-3-2020).

28E · . Definitions . — In this Chapter, unless the context otherwise requires,—

3 · [(b) "advance ruling" means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation;]

5 · [(c) " applicant" means any person,—

1 · Ins. by Act 27 of 1999, s. 103 (w.e.f. 11-5-1999).

2 · Cl . (a) omitted by Act 13 of 2018, s. 64 (w.e.f. 28-3-2018).

3 · Subs. by s. 64, ibid., for cl . (b) (w.e.f. 28-3-2018).

4 · Cl . (ba) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

5 · Subs. by s. 64, ibid., for cl . (c) (w.e.f. 28-3-2018).

6 · Ins. by Act 22 of 2007, s. 97 (w.e.f. 11-5-2007).

7 · The Explanation omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).

6 · [28EA . Customs Authority for Advance Rulings . — (1) The Board may, for the purposes of giving advance rulings under this Act, by notification, appoint an officer of the rank of Principal Commissioner of Customs or Commissioner of Customs to function as a Customs Authority for Advance Rulings:

8 · [28F . Authority for advance rulings . — 9***

11 · [(3) On and from the date of appointment of the Customs Authority for Advance Rulings, every application and proceeding pending before the erstwhile Authority for Advance Rulings shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such appointment.]

28G · . [Vacancies, etc., not to invalidate proceedings . ] Omitted by the Finance Act (7 of 2017), s. 95 (w.e.f. 31-3-2017) .

28H · Application for advance ruling.—(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner 12 [and accompanied by such fee] as may be prescribed, stating the question on which the advance ruling is sought.

1 · Subs. by Act 13 of 2018, s. 64, for cl . (e) (w.e.f. 28-3-2018).

2 · Cl . (f) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

3 · Cl . (g) omitted by s. 12, ibid. (w.e.f. 4-4-2021).

4 · Subs. by Act 32 of 2003, s. 110, for cl . (h) (w.e.f. 14-5-2003).

5 · Cl . (h) omitted by Act 6 of 2022, s. 90 (w.e.f. 30-3-2022).

6 · Ins. by Act 13 of 2018, s. 65 (w.e.f. 28-3-2018).

7 · The Proviso omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

8 · Subs. by Act 7 of 2017, s. 94, for s . 28F (w.e.f. 31-3-2017).

9 · Sub -section (1) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

10 · Subs. by s. 66, ibid., for “Authority” (w.e.f. 28-3-2018).

11 · Ins. by s. 66, ibid (w.e.f. 28-3-2018).

12 · Ins. by Act 6 of 2022, s. 91 (w.e.f. 30-3-2022).

1 · [(d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;]

2 · [(e) determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto;]

3 · [(f) any other matter as the Central Government may, by notification, specify.]

6 · [(5) The applicant may be represented by any person resident in India who is authorised in this behalf.

28 · -I. Procedure on receipt of application.—(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 7 [Principal Commissioner of Customs or Commissioner of Customs] and, if necessary, call upon him to furnish the relevant records:

1 · Subs. by Act 13 of 2018, s. 67, for cl . (d) (w.e.f. 28-3-2018).

2 · Ins. by Act 18 of 2005, s. 67 (w.e.f. 13-5-2005).

3 · Ins. by Act 13 of 2018, s. 67 (w.e.f. 28-3-2018).

3 · omitted by Act 6 of 2022, s. 91 (w.e.f. 30-3-2022).

5 · Subs . by Act 6 of 2022, s. 91 for "within thirty days from the date of the application" (w.e.f. 30-3-2022).

6 · Ins. by Act 13 of 2018, s. 67 (w.e.f. 28-3-2018).

7 · . Subs. by Act 25 of 2014, s. 78 for "Commissioner of Customs" (w.e.f. 6-8-2014).

8 · . The words "except in the case of a resident applicant" omitted by Act 20 of 2002, s. 122 (w.e.f. 11-5-2002).

28J · . Applicability of advance ruling . — (1) The advance ruling pronounced by the Authority under section 28 -I shall be binding only—

4 · [(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier:

28K · . Advance ruling to be void in certain circumstances.—(1) Where the Authority finds, on a representation made to it by the 1 [Principal Commissioner of Customs or Commissioner of Customs] or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply 5*** to the applicant as if such advance ruling had never been made.

6 · [Provided that in computing the period of two years referred to in clause (a) of sub-section (1) of section 28, or five years referred to in sub-section (4) thereof, for service of notice for recovery of any duty not levied, short -levied, not paid or short-paid on account of the advance ruling, the period beginning with the date of such advance ruling and ending with the date of the order under this sub-section shall be excluded.]

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Subs. by Act 13 of 2018, s. 68, for “six months” (w.e.f. 28-3-2018).

3 · The words “by the Members” omitted by Act 6 of 2022, s. 92 (w.e.f. 30-3-2022).

4 · Subs. by Act 6 of 2022, s. 93, for sub-section (2) (w.e.f. 30-3-2022).

5 · The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub -section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).

6 · Ins. by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).

1 · [28KA. Appeal . — (1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the 2 [High Court] against any ruling or order passed by the Authority, within sixty days from the date of the communication of such ruling or order, in such form and manner as may be prescribed:

28L · Powers of 4 [Authority 5 *** ] . — (1) The 4 [Authority 5*** ] shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).

6 · [28M. Procedure for Authority 7*** . — (1) The Authority shall follow such procedure as may be prescribed.

29 · . Arrival of vessels and aircrafts in India. — (1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land—

1 · S . 28KA ins . by Act 13 of 2018, s. 70.

2 · Subs. by Act 33 of 2021, s. 12, for “Appellate Authority” (w.e.f. 4-4-2021).

3 · Sub -section (2) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

4 · Subs. by Act 13 of 2018, s. 71, for “Authority” (w.e.f. 28-3-2018).

5 · The words “or Appellate Authority” omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

6 · Subs. by s. 72, ibid., for s . 28M (w.e.f. 28-3-2018).

7 · The words “and Appellate Authority” omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

8 · Sub -section (2) omitted by s. 12, ibid. (w.e.f. 4-4-2021).

9 · Ins. by Act 17 of 2013, s. 69 (w.e.f. 10-5-2013).

31 · . Imported goods not to be unloaded from vessel until entry inwards granted . — (1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel.

32 · Imported goods not to be unloaded unless mentioned in 1 [arrival manifest or import manifest] or import report.—No imported goods required to be mentioned under the regulations in an 1 [arrival manifest or import manifest] or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station.

33 · . Unloading and loading of goods at approved places only.—Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.

34 · Goods not to be unloaded or loaded except under supervision of customs officer.—Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer:

35 · Restrictions on goods being water-borne.—No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be waterborne for being shipped, unless the goods are accompanied by a boat-note in the prescribed form:

36 · Restrictions on unloading and loading of goods on holidays, etc.—No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on payment of the prescribed fees, if any:

1 · Subs. by Act 13 of 2018, s. 56, for “import manifest” (w.e.f. 28-3-2018).

1 · [41A. Passenger and crew departure manifest and passenger name record information.—(1) The person -in -charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer—

42 · . No conveyance to leave without written order.—(1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer.

1 · Ins. by Act 7 of 2017, s. 99 (w.e.f. 31-3-2017).

43 · Exemption of certain classes of conveyances from certain provisions of this Chapter.— (1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants.

44 · Chapter not to apply to baggage and postal articles.—The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported or to be exported by post.

45 · Restrictions on custody and removal of imported goods . — (1) Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the 2 [Principal Commissioner of Customs or Commissioner of Customs] until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII.

4 · [(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in subsection (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an 5 [arrival manifest or import manifest] or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.]

46 · . Entry of goods on importation.—(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting 6 [electronically] 7 [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing 8 [in such form and manner as may be prescribed]:

1 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

2 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

3 · Ins. by Act 13 of 2018, s. 75 (w.e.f. 28-3-2018).

4 · Ins. by Act 22 of 1995, s. 58 (w.e.f. 26-5-1995).

5 · Subs. by Act 13 of 2018, s. 56, for “import manifest” (w.e.f. 28-3-2018).

6 · Ins. by Act 8 of 2011, s. 44 (w.e.f. 8-4-2011).

7 · Ins. by Act 13 of 2018, s. 76 (w.e.f. 28-3-2018).

8 · Subs. by Act 13 of 2018, s. 76 , for "in the prescribed form" (w.e.f. 28-3-2018).

1 · [ 2 [Provided that such order may also be made electronically through the customs automated system on the basis or risk evaluation through appropriate selection criteria:

3 · [(2) 4 4 [The importer shall pay the import duty—

5 · [Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically:

6 · [Provided also that]] where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 (55 of 1991) and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section:]

7 · [ 8 [Provided also that] if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons to be recorded, waive the whole or part of any interest payable under this section.]

48 · Procedure in case of goods not cleared, warehoused, or transhipped within 9 [thirty days] after unloading . — If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped 10 [within 11 [thirty days]] from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof:

1 · Ins. by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).

2 · Subs. by Act 13 of 2018, s. 77, for “Provided that” (w.e.f. 28-3-2018).

3 · Ins. by Act 55 of 1991, s. 3 (w.e.f. 23-12-1991).

4 · Subs. by Act 7 of 2017, s. 101, for certain words, brackets, letters and figure (w.e.f. 31-3-2017).

5 · Subs. by Act 23 of 2012, s. 124, for “Provided that” (w.e.f. 28-5-2012).

6 · Subs. by Act 13 of 2021, s. 94, for “Provided further that” (w.e.f. 28-3-2021).

7 · Ins. by Act 22 of 1995, s. 59 (w.e.f. 26-5-1995).

8 · Subs. by Act 23 of 2012, s. 124, for “Provided further that” (w.e.f. 28-5-2012).

9 · Subs. by Act 55 of 1991, s. 4, for “two months” (w.e.f. 21-12-1991).

10 · Subs. by Act 80 of 1985 s. 4, for “within two months” (w.e.f. 27-12-1985).

11 · Subs. by Act 55 of 1991, s. 4, for “forty-five days” (w.e.f. 21-12-1991).

1 · [49. Storage of imported goods in warehouse pending clearance or removal.—Where , ––

50 · . Entry of goods for exportation . — (1) The exporter of any goods shall make entry thereof by presenting 2 [electronically] 3 [on the customs automated system] to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export 4 [in such form and manner as may be prescribed] .

1 · [Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically 2 [on the customs automated system] , allow an entry to be presented in any other manner.]

1 · Subs. by Act 7 of 2017, s. 102, for s . 49 (w.e.f. 31-3-2017).

2 · Ins. by Act 8 of 2011, s. 45 (w.e.f. f. 8 -4 -2011).

3 · Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).

4 · Subs. by s. 78, ibid., for “in the prescribed form” (w.e.f. 28-3-2018).

5 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

1 · [51B. Ledger for duty credit . — (1) The Central Government may, by notification in the Official Gazette, specify the manner in which it shall issue duty credit,—

52 · . Chapter not to apply to baggage, postal articles and stores. — The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores.

2 · [ 3 [53 . Transit of certain goods without payment of duty . — Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the 4 [arrival manifest or import manifest] or the import report, as the case may be, as for transit in the same conveyance to any place outside India or to any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed.]

54 · . Transhipment of certain goods without payment of duty. — (1) Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in 5 [such form and manner as may be prescribed]:

6 · [Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of a bill of transhipment shall be presented to the proper officer in 5 [such form and manner as may be prescribed].]

1 · Ins. by Act 12 of 2020, s. 112 (w.e.f. 27-3-2020).

2 · Subs. by Act 21 of 1998, s. 101, for ss. 53 to 55 (w.e.f. 1-8-1998).

3 · Subs. by Act 28 of 2016, s. 123, for s . 53 (w.e.f. 14-5-2016).

4 · Subs. by Act 13 of 2018, s. 56, for “import manifest” (w.e.f. 28-3-2018).

5 · Subs. by s. 81, ibid., for “the prescribed form” (w.e.f. 28-3-2018).

6 · Ins. by Act 27 of 1999, s. 106 (w.e.f. 11-5-1999).

55 · . Liability of duty on goods transited under section 53 or transhipped under section 54. —W —Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their arrival at such station, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods.]

56 · Transport of certain classes of goods subject to prescribed conditions. — Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination.

2 · [57 . Licensing of public warehouses.—The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a public warehouse wherein dutiable goods may be deposited.]

3 · [58. Licensing of private warehouses.—The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a private warehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited.

58A · Licensing of Special warehouses.—(1) The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer.

58B · Cancellation of licence . — (1) Where a licensee contravenes any of the provisions of this Act or the rules or regulations made thereunder or breaches any of the conditions of the licence, the Principal Commissioner of Customs or Commissioner of Customs may cancel the licence granted under section 57 or section 58 or section 58A:

1 · Subs. by Act 13 of 2018, s. 56, for “import manifest” (w.e.f. 28-3-2018).

2 · Subs. by Act 28 of 2016, s. 124, for s . 57 (w.e.f. 14-5-2016).

3 · Subs. by s. 125, ibid., for s . 58 (w.e.f. 14-5-2016).

1 · [59. Warehousing bond . — The importer of any goods in respect of which a bill of entry for warehousing has been presented under section 46 and assessed to duty under section 17 or section 18 shall execute a bond in a sum equal to thrice the amount of the duty assessed on such goods, binding himself––

1 · Subs. by Act 28 of 2016, s. 126, for s . 59 (w.e.f. 14-5-2016).

59A · . [Conditions for warehousing of certain goods.] Omitted by the Finance Act, 1994 (32 of 1994) , s. 60 (w.e.f. 13-5-1994) .

1 · [60. Permission for removal of goods for deposit in warehouse.—(1) When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse.

2 · [Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.]

3 · [61. Period for which goods may remain warehoused . — (1) Any warehoused goods may remain in the warehouse in which they are deposited or in any warehouse to which they may be removed,––

1 · Subs. by Act 28 of 2016, s. 127, for s . 60 (w.e.f. 14-5-2016).

2 · Ins. by Act 13 of 2018, s. 82 (w.e.f. 28-3-2018).

3 · Subs. by Act 28 of 2016, s. 128, for s . 61 (w.e.f. 14-5-2016).

62 · . [Control over warehoused goods.] Omitted by the Finance Act, 2016 (28 of 2016), s. 129 (w.e.f. 14-5-2016) .

63 · . [Payment of rent and warehouse charges . ] Omitted by s. 129 , ibid . (w.e.f. 14-5-2016).

1 · [64. Owner's right to deal with warehoused goods.—The owner of any warehoused goods may, after warehousing the same,––

65 · Manufacture and other operations in relation to goods in a warehouse.—(1) 2 [With the permission of the Principal Commissioner of Customs or Commissioner of Customs and subject to such conditions] as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods.

66 · Power to exempt imported materials used in the manufacture of goods in warehouse.—If any imported materials are used in accordance with the provisions of section 65 for the manufacture of any goods and the rate of duty leviable on the imported materials exceeds the rate of duty leviable on such goods, the Central Government, if satisfied that in the interests of the establishment or development of any domestic industry it is necessary so to do, may, by notification in the Official Gazette, exempt the imported materials from the whole or part of the excess rate of duty.

67 · Removal of goods from one warehouse to another.—The owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another, 3 *** subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted.

68 · Clearance of warehoused goods for home consumption.—4 4 [Any warehoused goods may be cleared from the warehouse] for home consumption, if—

1 · Subs. by Act 28 of 2016, s. 130, for s . 64 (w.e.f. 14-5-2016).

2 · Subs. by s. 131, ibid., for certain words (w.e.f. 14-5-2016).

3 · The words “without payment of duty” omitted by Act 55 of 1991, s. 5 (w.e.f. 23-12-1991).

4 · Subs. by Act 28 of 2016, s. 132, for “The importer of any warehoused goods may clear them” (w.e.f. 14-5-2016).

1 · [(b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; and]

2 · [ 3 [Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria:

5 · [ 6 [Provided also that] the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.]

69 · Clearance of warehoused goods for 7 [export].—(1) Any warehoused goods may be exported to a place outside India without payment of import duty if—

8 · [(a) a shipping bill or a bill of export or the form as prescribed under section 84 has been presented in respect of such goods;]

9 · [(b) the export duty, fine and penalties payable in respect of such goods have been paid; and]

10 · [Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis or risk evaluation through appropriate selection criteria.]

70 · Allowance in case of volatile goods.—(1) When any warehoused goods to which this section applies are at the time of delivery from a warehouse found to be deficient in quantity on account of natural loss, the 11 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may remit the duty on such deficiency.

71 · Goods not to be taken out of warehouse except as provided by this Act.—No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or 12 [export], or for removal to another warehouse, or as otherwise provided by this Act.

72 · Goods improperly removed from warehouse, etc.—(1) In any of the following cases, that is to say, —

1 · Subs. by Act 32 of 2003, s. 132, for cl . (b) (w.e.f. 14-5-2016).

2 · Ins. by s. 114, ibid., (w.e.f. 14-5-2003).

3 · Subs. by Act 13 of 2018, s. 83, for “Provided that” (w.e.f. 28-3-2018).

4 · The words “rent, interest, other charges and” omitted by Act 28 of 2016, s. 132 (w.e.f. 14-5-2016).

5 · Ins. by Act 21 of 2006, s. 59 (w.e.f. 18-4-2006).

6 · Subs. by Act 13 of 2018, s. 83, for “Provided further that” (w.e.f. 28-3-2018).

7 · Subs. by Act 28 of 2016, s. 133, for “exportation” (w.e.f. 14-5-2016).

8 · Subs. by Act 7 of 2017, s. 103, for cl . (a) (w.e.f. 31-3-2017).

9 · Subs. by Act 28 of 2016, s. 133, for cl . (b) (w.e.f. 14-5-2016).

10 · The proviso ins. by Act 13 of 2018, s. 84 (w.e.f. 28-3-2018).

11 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

12 · Subs. by Act 28 of 2016, s. 134, for “re-exportation” (w.e.f. 14-5-2016).

2 · [(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may—

75 · Drawback on imported materials used in the manufacture of goods which are exported . — (1) Where it appears to the Central Government that in respect of goods of any class or description 3 [manufactured, processed or on which any operation has been carried out in India] 4 [, being goods which have been entered for export and in respect of which an order permitting the clearance and loading thereof for exportation has been made under section 51 by the proper officer], 5 [or being goods entered for export by post under 6 [clause (a) of section 84] and in respect of which an order permitting clearance for exportation has been made by the proper officer], a drawback should be allowed of duties of customs chargeable under this Act on any imported materials of a class or description used in the 7 [manufacture or processing of such goods or carrying out any operation on such goods], the Central Government may, by notification in the Official Gazette, direct that drawback shall be allowed in respect of such goods in accordance with, and subject to, the rules made under sub-section (2):

8 · [Provided that no drawback shall be allowed under this sub-section in respect of any of the aforesaid goods which the Central Government may, by rules made under sub-section (2), specify, if the export value of such goods or class of goods is less than the value of the imported materials used in the 7 [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods, or is not more than such percentage of the value of the imported materials used in the 7 [manufacture or processing of such goods or carrying out any operation on such goods] or class of goods as the Central Government may, by notification in the Official Gazette, specify in this behalf:

1 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

2 · Subs. by Act 22 of 1995, s. 60, for sub-section (3) (w.e.f. 26-5-1995).

3 · Subs. by s. 61, ibid ., for "manufactured in India" (w.e.f. 26-5-1995).

4 · Subs. by Act 11 of 1983, s. 52, for “and exported to any place outside India,” (w.e.f. 13-5-1983).

5 · Ins. by Act 80 of 1985, s. 7 (w.e.f. 13-5-1983).

6 · Subs. by Act 13 of 2018, s. 86, for “section 82” (w.e.f. 28-3-2018).

7 · Subs. by Act 22 of 1995, s. 61, for “manufacture of such goods” (w.e.f. 26-5-1995).

8 · Ins. by Act 49 of 1991, s. 120 (w.e.f. 27-9-1991).

3 · [(1A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods 4 [manufactured, processed or on which any operation has been carried out in India] and exported outside India, then, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material.]

5 · [(a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation on the goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation, and interest if any payable thereon;]

6 · [(aa) for specifying the goods in respect of which no drawback shall be allowed;

10 · [(d) for the manner and the time within which the claim for payment of drawback may be filed;]

10 · [(3) The power to make rules conferred by sub-section (2) shall include the power to give drawback with retrospective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods.]

1 · Subs. by Act 20 of 2002, s. 125, for “Foreign Exchange Regulation Act, 1973 (46 of 1973)” (w.e.f. 11-5-2002).

2 · Ins. by Act 8 of 2011, s. 46 (w.e.f. 8-4-2011).

3 · Ins. by Act 25 of 1978, s. 10 (w.e.f. 1-7-1978).

4 · Subs. by Act 22 of 1995, s. 61, for “manufactured in India” (w.e.f. 26-5-1995).

5 · Subs. by s. 61, ibid., for cl . (a) (w.e.f. 26-5-1995).

6 · Ins. by Act 49 of 1991, s. 120 (w.e.f. 27-9-1991).

7 · Ins. by Act 22 of 1995, s. 61 (w.e.f. 26-5-1995).

8 · Subs. by Act 22 of 1995, s. 61, for “manufacturer” (w.e.f. 26-5-1995).

9 · Subs. by Act 27 of 1999, s. 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999). 10. Ins. by s. 61, ibid. (w.e.f. 26-5-1995).

1 · [75A. Interest on drawback . — (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid within a 2 [period of 3 [one month]] from the date of filing a claim for payment of such drawback, there shall be paid to that claimant in addition to the amount of drawback, interest at the rate fixed under section 27A from the date after the expiry of the said 8 [period of 9 [one month]] till the date of payment of such drawback:

5 · [(2) Where any drawback has been paid to the claimant erroneously or it becomes otherwise recoverable under this Act or the rules made thereunder, the claimant shall, within a period of two months from the date of demand, pay in addition to the said amount of drawback, interest at the rate fixed under 6 [section 28AA] and the amount of interest shall be calculated for the period beginning from the date of payment of such drawback to the claimant till the date of recovery of such drawback.]

76 · Prohibition and regulation of drawback in certain cases.—(1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed—

76A · [Notification of special economic zone.] Omitted by the Finance Act, 2007 (22 of 2007), s. 99 (w.e.f. 11-5-2007).

76B · [Application of provisions.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007) .

76C · [Establishment and control.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76D · [Admission of goods.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007) .

76E · [Exemption from duties of customs.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007) .

76F · [Levy of duties of customs.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76G · [Authorised operations.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007) .

76H · [Goods utilised with a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).

76 · -I. [Drawback on goods admitted to a special economic zone.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76J · [Duration of stay.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76K · [Security.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76L · [Transfer of ownership.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76M · [Removal of goods.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

76N · [Closure of a special economic zone.] Omitted by s. 99, ibid . (w.e.f. 11-5-2007).

1 · Ins. by Act 22 of 1995 , s. 62 (w.e.f. 26-5-1995).

2 · Subs. by Act 8 of 1999, s. 2, for “period of three months” (w.e.f. 8-1-1999).

3 · Subs. by Act 32 of 2003, s. 115, for “two months” (w.e.f. 14-5-2003).

4 · The proviso omitted by s. 115, ibid. (w.e.f. 14-5-2003).

5 · Subs. by Act 22 of 2007, s. 98, for sub-section (2) (w.e.f. 11-5-2007).

6 · Subs. by Act 23 of 2012, s. 125, for “section 28AB” (w.e.f. 8-4-2011).

7 · Cl . (a) omitted by Act 11 of 1983, s. 53 (w.e.f. 13-5-1983).

8 · Subs. by Act 11 of 1983, s. 53, for “five rupees” (w.e.f. 13-5-1983).

9 · Chapter XA (containing sections 76A to 76N) omitted by Act 22 of 2007, s. 99 (w.e.f. 11-5-2007). Earlier Chapter XA inserted by vide Notification No. 43/2003-Cus. (N.T.) (w.e.f. 11-5-2004) dated 22-7-2003 read with notification No. 62/2003-Cus (N.T.), dated 14 -8 -2003; No. 84/2003 -Cus. (N.T.), dated 14-10-2003; No. 105/2003-Cus. (N.T.), dated 29-11-2003 and No. 116/2003Cus. (N.T.), dated 31-12-2003; No. 25/2004-Cus. (N.T.), dated 28-2-2004; No. 46/2004-Cus. (N.T.), dated 31-3-2004 and No. 57/2004 -Cus. (N.T.), dated 30-4-2004) by s. 126 of the Finance Act, 2002 (20 of 2002).

84 · Regulations regarding goods imported or to be exported by 1 [post or courier] . — The Board may make regulations providing for—

3 · [(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1 [post or courier];]

85 · Stores may be allowed to be warehoused without assessment to duty . —W —Where any imported goods are entered for warehousing and the importer makes and subscribes to a declaration that the goods are to be supplied as stores to vessels or aircrafts without payment of import duty under this Chapter, the proper officer may permit the goods to be warehoused without the goods being assessed to duty.

86 · Transit and transhipment of stores . — (1) Any stores imported in a vessel or aircraft may, without payment of duty, remain on board such vessel or aircraft while it is in India.

87 · Imported stores may be consumed on board a foreign-going vessel or aircraft . —A —Any imported stores on board a vessel or aircraft (other than stores to which section 90 applies) may, without payment of duty, be consumed thereon as stores during the period such vessel or aircraft is a foreign-going vessel or aircraft.

88 · Application of section 69 and Chapter X to stores . — The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that —

89 · Stores to be free of export duty . — Goods produced or manufactured in India and required as stores on any foreign-going vessel or aircraft may be exported free of duty in such quantities as the proper officer may determine, having regard to the size of the vessel or aircraft, the number of passengers and crew and the length of the voyage or journey on which the vessel or aircraft is about to depart.

90 · Concessions in respect of imported stores for the Navy . — (1) Imported stores specified in sub -section (3) may without payment of duty be consumed on board a ship of the Indian Navy.

1 · Subs. by Act 13 of 2018, s. 89, for “post” (w.e.f. 28-3-2018).

2 · Subs. by s. 88, ibid., for “postal authorities” (w.e.f. 28-3-2018).

3 · Subs. by Act 7 of 2017, s. 105, for cl . (a) (w.e.f. 31-3-2017).

98 · Application of certain provisions of this Act to coastal goods, etc.—(1) Sections 33, 34 and 36 shall, so far as may be, apply to coastal goods as they apply to imported goods or export goods.

1 · [98A. Power to relax . — 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, coastal goods or vessels carrying coastal goods from all or any of the provisions of this Chapter.]

99 · Power to make rules in respect of coastal goods and coasting vessels . — The Central Government may make rules for—

99A · Audit . — The proper officer may carry out the audit of assessment of imported goods or export goods or of an auditee under this Act either in his office or in the premises of the auditee in such manner as may be prescribed.

3 · [CHAPTER XIIB

99B · Verification of identity and compliance thereof.—(1) The proper officer, authorised in this behalf by the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, may, for the purposes of ascertaining compliance of the provisions of this Act or any other law for the time being in force, require a person, whose verification he considers necessary for protecting the interest of revenue or for preventing smuggling, to do all or any of the following, namely:—

1 · Ins. by Act 22 of 1995, s. 64 (w.e.f. 26-5-1995).

2 · Ins. by Act 13 of 2018, s. 90 (w.e.f. 28-3-2018).

3 · Ins. by Act 23 of 2019, s. 71 (w.e.f. 1-8-2019).

100 · Power to search suspected persons entering or leaving India, etc . — (1) If the proper officer has reason to believe that any person to whom this section applies has secreted about his person, any goods liable to confiscation or any documents relating thereto, he may search that person.

101 · Power to search suspected persons in certain other cases.—(1) Without prejudice to the provisions of section 100, if an officer of customs empowered in this behalf by general or special order of the 1 [Principal Commissioner of Customs or Commissioner of Customs], has reason to believe that any person has secreted about his person any goods of the description specified in sub-section (2) which are liable to confiscation, or documents relating thereto, he may search that person.

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

102 · Persons to be searched may require to be taken before gazetted officer of customs or magistrate.—(1) When any officer of customs is about to search any person under the provisions of section 100 or section 101, the officer of customs shall, if such person so requires, take him without unnecessary delay to the nearest gazetted officer of customs or magistrate.

103 · Power to screen or X -ray bodies of suspected persons for detecting secreted goods.— 1 [(1) Where the proper officer has reason to believe that any person referred to in sub-section (2) of section 100 has any goods liable to confiscation secreted inside his body, he may detain such person and shall,—

1 · Subs. by Act 23 of 2019, s. 72, for sub-section (1) (w.e.f. 1-8-2019).

2 · Ins. by s. 72, ibid. (w.e.f. 1-8-2019).

104 · Power to arrest . — 1 [(1) If an officer of customs empowered in this behalf by general or special order of the 2 [Principal Commissioner of Customs or Commissioner of Customs] has reason to believe that any person 3 *** has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.]

4 · [(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), any offence relating to—

6 · [(c) fraudulently availing of or attempting to avail drawback or any exemption from duty provided under this Act, where the amount of drawback or exemption from duty exceeds fifty lakh rupees; or

7 · [(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974) an offence punishable under section 135 relating to—

1 · Subs. by Act 29 of 2006, s. 24, for sub-section (1) (w.e.f. 13-7-2006).

2 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

3 · The words “in India or within the Indian customs waters” omitted by Act 23 of 2019, s. 73 (w.e.f. 1-8-2019).

4 · Subs. by Act 23 of 2012, s. 126, for sub-section (4) (w.e.f. 28-5-2012).

5 · Subs. by Act 23 of 2019, s. 73, for “rupees,” (w.e.f. 1-8-2019).

6 · Ins. by s. 73, ibid. (w.e.f. 1-8-2019).

7 · Subs. by Act 17 of 2013, s. 75, for sub-section (6) (w.e.f. 10-5-2013).

2 · [(e) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), and such instrument is utilised under this Act, where duty relatable to such utilisation of instrument exceeds fifty lakh rupees . ]

3 · [Explanation . — For the purposes of this Section, the expression " instrument " shall have the same meaning as assigned to it in Explanation 1 to section 28AAA.]

105 · Power to search premises . — (1) If the 4 [Assistant Commissioner of Customs or Deputy Commissioner of Customs], or in any area adjoining the land frontier or the coast of India an officer of customs specially empowered by name in this behalf by the Board, has reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceeding under this Act, are secreted in any place, he may authorise any officer of customs to search or may himself search for such goods, documents or things.

106 · Power to stop and search conveyances.—(1) Where the proper officer has reason to believe that any aircraft, vehicle or animal in India or any vessel in India or within the Indian customs waters has been, is being, or is about to be, used in the smuggling of any goods or in the carriage of any goods which have been smuggled, he may at any time stop any such vehicle, animal or vessel or, in the case of an aircraft, compel it to land, and—

1 · Subs. by Act 23 of 2019, s. 73, for “rupees,” (w.e.f. 1-8-2019).

2 · Ins. by s. 73 , ibid . (w.e.f. 1-8-2019).

3 · Ins. by s. 73, ibid. (w.e.f. 1-8-2019).

4 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

5 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

1 · [106A . Power to inspect.—Any proper officer authorised in this behalf by the 2 [Principal Commissioner of Customs or Commissioner of Customs] may, for the purpose of ascertaining whether or not the requirements of this Act have been complied with, at any reasonable time, enter any place intimated under Chapter IVA or Chapter IVB, as the case may be, and inspect the goods kept or stored therein and require any person found therein, who is for the time being in charge thereof, to produce to him for his inspection the accounts maintained under the said Chapter IVA or Chapter IVB, as the case may be, and to furnish to him such other information as he may reasonably require for the purpose of ascertaining whether or not such goods have been illegally imported, exported or are likely to be illegally exported.]

107 · Power to examine persons.—Any officer of customs empowered in this behalf by general or special order of the 2 [Principal Commissioner of Customs or Commissioner of Customs] may, during the course of any enquiry in connection with the smuggling of any goods,—

108 · . Power to summon persons to give evidence and produce documents.— 3 [(1) Any Gazetted Officer of customs 4 *** shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under this Act.]

5 · [108A . Obligation to furnish information . — (1) Any person, being—

1 · Ins. by Act 12 of 1969, s. 3 (w.e.f. 3-1-1969).

2 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

3 · Subs. by Act 29 of 2006, s. 25, for sub-section (1) (w.e.f. 13-7-2006).

4 · The words “duly empowered by the Central Government in this behalf,” omitted by Act 18 of 2008, s. 69 (w.e.f. 13-7-2006).

5 · Ins. by Act 18 of 2017, s. 3 (w.e.f. 1-7-2017).

108B · Penalty for failure to furnish information return.—Where the person who is required to furnish information under section 108A fails to do so within the period specified in the notice issued under sub -section (3) thereof, the proper officer may direct such person to pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such information continue.]

109 · Power to require production of order permitting clearance of goods imported by land.— Any officer of customs appointed for any area adjoining the land frontier of India and empowered in this behalf by general or special order of the Board, may require any person in possession of any goods which such officer has reason to believe to have been imported into India by land, to produce the order made under section 47 permitting clearance of the goods:

1 · [109A. Power to undertake controlled delivery . —N —Notwithstanding anything contained in this Act, the proper officer or any other officer authorised by him in this behalf, may undertake controlled delivery of any consignment of such goods and in such manner as may be prescribed, to—

110 · Seizure of goods, documents and things . — (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods:

2 · [Provided that where it is not practicable to remove, transport, store or take physical possession of the seized goods for any reason, the proper officer may give custody of the seized goods to the owner of the goods or the beneficial owner or any person holding himself out to be the importer, or any other person from whose custody such goods have been seized, on execution of an undertaking by such person that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer:

3 · [(1A) The Central Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (1), be disposed of by the proper officer in such manner as the Central Government may, from time to time, determine after following the procedure hereinafter specified.

4 · [(1D) Where the goods seized under sub-section (1) is gold in any form as notified under sub-section (1A), then, the proper officer shall, instead of making an application under sub-section (1B) to the Magistrate, make such application to the Commissioner (Appeals) having jurisdiction, who shall, as soon as may be, allow the application and thereafter, the proper officer shall dispose of such goods in such manner as the Central Government may determine.]

1 · Ins. by Act 13 of 2018, s. 91 (w.e.f. 28-3-2018).

2 · Subs. by Act 23 of 2019, s. 74, for the Proviso (w.e.f. 1-8-2019).

3 · Ins. by Act 80 of 1985, s. 8 (w.e.f. 27-12-1985).

4 · Ins. by Act 13 of 2021, s. 94 (w.e.f. 28-3-2021).

1 · [Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified:

2 · [(5) Where the proper officer, during any proceedings under the Act, is of the opinion that for the purposes of protecting the interest of revenue or preventing smuggling, it is necessary so to do, he may, with the approval of the Principal Commissioner of Customs or Commissioner of Customs, by order in writing, provisionally attach any bank account for a period not exceeding six months:

3 · [110A. Provisional release of goods, documents and things seized 4 4 [or bank account provisionally attached] pending adjudication.—Any goods, documents or things seized 4 4 [or bank account provisionally attached] under section 110, may, pending the order of the 5 [adjudicating authority], be released to the owner 4 [or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the 6 [adjudicating authority] may require.]

7 · [110AA. Action subsequent to inquiry, investigation or audit or any other specified purpose. — Where in pursuance of any proceeding, in accordance with Chapter XIIA or this Chapter, if an officer of customs has reasons to believe that– t––

1 · Subs. by Act 13 of 2018, s. 92, for the proviso (w.e.f. 28-3-2018).

2 · Ins. by Act 23 of 2019, s. 74 (w.e.f. 1-8-2019).

3 · Ins. by Act 29 of 2006, s. 26 (w.e.f. 13-7-2006).

4 · Ins. by Act 23 of 2019, s. 75 (w.e.f. 1-8-2019).

5 · Subs. by Act 8 of 2011, s. 47, for “adjudicating officer” (w.e.f. 8-4-2011).

6 · Subs. by s. 47, ibid., for “Commissioner of Customs” (w.e.f. 8-4-2011).

7 · Ins. by Act 6 of 2022, s. 94 (w.e.f. 30-3-2022).

111 · Confiscation of improperly imported goods, etc.—The following goods brought from a place outside India shall be liable to confiscation: —

4 · [(p) any notified goods in relation to which any provisions of Chapter IVA or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.]

5 · [(q) any goods imported on a claim of preferential rate of duty which contravenes any provision of Chapter VAA or any rule made thereunder.]

1 · Subs. by Act 13 of 2018, s. 56, for “import manifest” (w.e.f. 28-3-2018).

2 · Subs. by Act 36 of 1973, s. 2, for "any dutiable or prohibited goods which do not correspond in any material particular" (w.e.f. 1-9-1973).

3 · Subs. by Act 27 of 1999, s. 108, for “in respect thereof,” (w.e.f. 11-5-1999).

4 · Ins. by Act 12 of 1969, s. 4 (w.e.f. 3-1-1969).

5 · Ins. by Act 12 of 2020, s. 113 (w.e.f. 27-3-2020).

112 · Penalty for improper importation of goods, etc . —A —Any person,—

2 · [(ii) in the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty not exceeding ten per cent. of the duty sought to be evaded or five thousand rupees, whichever is higher:

3 · [(iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof, to a penalty 4 [not exceeding the difference between the declared value and the value thereof or five thousand rupees], whichever is the greater;

113 · Confiscation of goods attempted to be improperly exported, etc.—The following export goods shall be liable to confiscation: —

1 · Subs. by Act 14 of 2001, s. 107, for "not exceeding five times the value of the goods or one thousand rupees" (w.e.f. 11-5-2001).

2 · Subs. by Act 20 of 2015, s. 83, for sub-clause (ii) (w.e.f. 14-5-2015).

3 · Ins. by Act 36 of 1973, s. 3 (w.e.f. 1-9-1973).

4 · Subs. by Act 14 of 2001, s. 107, for "not exceeding five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).

5 · Subs. by s. 107, ibid., for "not exceeding five times the value of the goods or five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).

6 · Subs. by s. 107, ibid., for "not exceeding five times the duty sought to be evaded on such goods or five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).

7 · The words “dutiable or prohibited” omitted by Act 32 of 2003, s. 116 (w.e.f. 14-5-2003).

2 · [(i) any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77;]

3 · [(ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;]

4 · [(ja) any goods entered for exportation under claim of remission or refund of any duty or tax or levy to make a wrongful claim in contravention of the provisions of this Act or any other law for the time being in force;]

6 · [(l) any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.]

114 · Penalty for attempt to export goods improperly, etc . —A —Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable,—

8 · [(ii) in the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty not exceeding ten per cent. of the duty sought to be evaded or five thousand rupees, whichever is higher:

1 · The words “dutiable or prohibited” omitted by Act 32 of 2003, s. 116 (w.e.f. 14-5-2003).

2 · Subs. by s. 116, ibid ., for cl . (i) (w.e.f. 14-5-2003).

3 · Ins. by Act 49 of 1991, s. 120 (w.e.f. 27-9-1991).

4 · Ins. by Act 13 of 2021, s. 95 (w.e.f. 28-3-2021).

5 · The words “under a claim for drawback” omitted by Act 32 of 2003, s. 116 (w.e.f. 14-5-2003).

6 · Ins. by Act 12 of 1969, s. 5 (w.e.f. 3-1-1969).

7 · Subs. by Act 32 of 2003, s. 117, for “not exceeding the value of the goods or five thousand rupees” (w.e.f. 14-5-2003).

8 · Subs. by Act 20 of 2015, s. 84, for cl . (ii) (w.e.f. 14-5-2015).

1 · [(iii) in the case of any other goods, to a penalty not exceeding the value of the goods, as declared by the exporter or the value as determined under this Act, whichever is the greater.]

2 · [114A. Penalty for short-levy or non-levy of duty in certain cases . — Where the duty has not been levied or has been short -levied or the interest has not been charged or paid or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under 3 [subsection (8) of section 28] shall , also be liable to pay a penalty equal to the duty or interest so determined:]

4 · [Provided that where such duty or interest, as the case may be, as determined under 9 [sub-section (8) of section 28], and the interest payable thereon under section 5 [28AA], is paid within thirty days from the date of the communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent . of the duty or interest, as the case may be, so determined:

7 · [114AA. Penalty for use of false and incorrect material . — If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods.]

1 · Subs. by Act 32 of 2003, s. 117, for cl . (iii) (w.e.f. 14-5-2003).

2 · Ins. by Act 33 of 1996, s. 64 (w.e.f. 28-9-1996).

3 · Subs. by Act 8 of 2011, s. 48, for “sub-section (2) of section 28” (w.e.f. 8-4-2011).

4 · Subs. by Act 10 of 2000, s. 85, for the first and second provisos (w.e.f. 12-5-2000).

5 · Subs. by Act 8 of 2011, s. 48, for “28AB” (w.e.f. 8-4-2011).

6 · Subs. by s. 48, ibid., for “sub-section (2) of section 28” (w.e.f. 8-4-2011).

7 · Ins. by Act 29 of 2006, s. 27 (w.e.f. 13-7-2006).

1 · [114AB. Penalty for obtaining instrument by fraud, etc . — Where any person has obtained any instrument by fraud, collusion, willful misstatement or suppression of facts and such instrument has been utilised by such person or any other person for discharging duty, the person to whom the instrument was issued shall be liable for penalty not exceeding the face value of such instrument.

115 · Confiscation of conveyances . — (1) The following conveyances shall be liable to confiscation: —

116 · Penalty for not accounting for goods . — If any goods loaded in a conveyance for importation into India, or any goods transhipped under the provisions of this Act or coastal goods carried in a conveyance, are not unloaded at their place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted for to the satisfaction of the 3 [Assistant Commissioner of Customs or Deputy Commissioner of Customs], the person-in-charge of the conveyance shall be liable,—

1 · Ins. by Act 23 of 2019, s. 76 (w.e.f. 1-8-2019).

2 · The words "and that each of them had taken all such precautions against such use as are for the time being specified in the rules" omitted by Act 26 of 1988, s. 79 (w.e.f. 13-5-1988).

3 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

123 · Burden of proof in certain cases . — 1 [(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be—

124 · Issue of show cause notice before confiscation of goods, etc . —N —No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person—

5 · [Provided further that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed.]

125 · Option to pay fine in lieu of confiscation . — (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods 6 [or, where such owner is not known, the person from whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit:

7 · [Provided that where the proceedings are deemed to be concluded under the proviso to sub -section (2) of section 28 or under clause (i) of sub-section (6) of that section in respect of the goods which are not prohibited or restricted, 8 [no such fine shall be imposed]:

1 · Subs. by Act 36 of 1973, s. 4, for sub-section (1) (w.e.f. 1-9-1973).

2 · Subs. by Act 40 of 1989, s. 2, for “, diamonds, manufactures of gold or diamonds” (w.e.f. 26-10-1989).

3 · Subs. by Act 29 of 2006, s. 28, for “writing informing” (w.e.f. 13-7-2006).

4 · Subs. by Act 8 of 2011, s. 49, for “a Deputy Commissioner of Customs” (w.e.f. 8-4-2011).

5 · Ins. by Act 13 of 2018, s. 94 (w.e.f. 28-3-2018).

6 · Ins. by Act 80 of 1985, s. 9 (w.e.f. 27-12-1985).

7 · Subs. by Act 13 of 2018, s. 95, for “Provided that” (w.e.f. 28-3-2018).

8 · Subs. by Act 23 of 2019, s. 78, for “the provisions of this section shall not apply” (w.e.f. 1-8-2019).

1 · [(2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any duty and charges payable in respect of such goods.]

2 · [(3) Where the fine imposed under sub-section (1) is not paid within a period of one hundred and twenty days from the date of option given thereunder, such option shall become void, unless an appeal against such order is pending.

126 · On confiscation, property to vest in Central Government . — (1) When any goods are confiscated under this Act, such goods shall thereupon vest in the Central Government.

127 · Award of confiscation or penalty by customs officers not to interfere with other punishments . — The award of any confiscation or penalty under this Act by an officer of customs shall not prevent the infliction of any punishment to which the person affected thereby is liable under the provisions of Chapter XVI of this Act or under any other law.

3 · [CHAPTER XIVA

127A · Definitions . — In this Chapter, unless the context otherwise requires,—

4 · [(b) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub -section (1) of section 127B is made:

1 · Subs. by Act 80 of 1985, s. 9, for sub-section (2) (w.e.f. 27-12-1985).

2 · Ins. by Act 13 of 2018, s. 95 (w.e.f. 28-3-2018).

3 · Ins. by Act 21 of 1998, s. 102 (w.e.f. 1-8-1998).

4 · Subs. by Act 22 of 2007, s. 100, for cl . (b) (w.e.f. 1-6-2007).

5 · The words “in any appeal or revision, as the case may be,” omitted by Act 20 of 2015, s. 85 (w.e.f. 14-5-2015).

6 · Subs. by Act 25 of 2014, s. 83, for “Customs and Central Excise Settlement Commission” (w.e.f. 6-8-2014).

127B · Application for settlement of cases . — 1 [(1) Any importer, exporter or any other person (hereinafter referred to as the applicant in this Chapter) may, in respect of a case, relating to him make an application, before adjudication to the Settlement Commission to have the case settled, in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particulars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of misclassification, under -valuation or inapplicability of exemption notification 2 [or otherwise] and such application shall be disposed of in the manner hereinafter provided:

3 · [(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;]

7 · [(5) Any person, other than an applicant referred to in sub-section (1), may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the applicant which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be specified by rules.]

8 · [127C. Procedure on receipt of an application under section 127B . — (1) On receipt of an application under section 127B, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with and after taking into consideration the explanation provided

1 · Subs. by Act 22 of 2007, s. 101, for sub-section (1) (w.e.f. 1-6-2007).

2 · Subs. by Act 14 of 2010, s. 57, for “but excluding the goods not included in the entry made under this Act” (w.e.f. 8-5-2010).

3 · Subs. by Act 25 of 2014, s. 84, for cl . (a) (w.e.f. 6-8-2014).

4 · Subs. by s. 84, ibid ., for "section 28AB" (w.e.f. 6-8-2014).

5 · Sub -section (1A) omitted by Act 20 of 2015, s. 86 (w.e.f. 14-5-2015).

6 · Sub -section (2) omitted by Act 25 of 2014, s. 84 (w.e.f. 6-8-2014).

7 · Ins. by Act 7 of 2017, s. 106 (w.e.f. 31-3-2017).

8 · Subs. by Act 22 of 2007, s. 102, for s . 127C (w.e.f. 1-6-2007).

2 · [(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub -section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Customs or Commissioner of Customs or the applicant:

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Ins. by Act 7 of 2017, s. 107 (w.e.f. 31-3-2017).

3 · Sub -section (6) omitted by Act 20 of 2015, s. 87 (w.e.f. 14-5-2015).

1 · [(8A) The order under sub-section (5) shall be passed within a period of nine months from the last day of the month in which the application under section 127B is made, and if, no order is passed within the said period, the settlement proceedings shall abate, and the adjudicating authority before whom the proceeding at the time of making the application was pending shall dispose of the application in accordance with the provisions of this Act as if no application under the said section had been made:

127D · Power of Settlement Commission to order provisional attachment to protect revenue . — (1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specified by rules.

127E · [Power of Settlement Commission to reopen completed proceedings.] Omitted by the Finance Act, 2015 (20 of 2015), s. 88 (w.e.f. 14-5-2015).

127F · Power and procedure of Settlement Commission.—(1) In addition to the powers conferred on the Settlement Commission under Chapter V of the Central Excise Act, 1944 (1 of 1944), it shall have all the powers which are vested in an officer of the customs under this Act or the rules made thereunder.

1 · Ins. by Act 8 of 2023, s. 131 (w.e.f. 1-4-2023).

2 · Subs. by Act 22 of 2007, s. 104, for “(7)” (w.e.f. 1-6-2007).

2 · Subs. by s. 104, ibid., for “(6)” (w.e.f. 1-6-2007).

127G · Inspection, etc. , of reports . —N —No person shall be entitled to inspect, or obtain copies of, any report made by any officer of the Customs to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application made to it in this behalf and on payment of such fee as may be specified by rules:

127 · H. Power of Settlement Commission to grant immunity from prosecution and penalty.—(1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 127B has co -operated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act 1 [and also either wholly or in part from the imposition of any penalty and fine] under this Act, with respect to the case covered by the settlement:

127 · -I. Power of Settlement Commission to send a case back to the proper officer . — (1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under section 127B has not co -operated with the Settlement Commission in the proceedings before it, send the case back to the proper officer who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 127B had been made.

1 · Subs. by Act 22 of 2007, s. 105, for "or under the Indian Penal Code or under any other Central Act for the time being in force and also either wholly or in part from the imposition of any penalty, fine and interest" (w.e.f. 1-6-2007).

2 · The Explanation omitted by Act 20 of 2015, s. 89 (w.e.f. 14-5-2015).

3 · Subs. by Act 22 of 2007, s. 105, for "sub-section (7) of section 127C within the time specified in such order or within such further time as may be allowed by the Settlement Commission" (w.e.f. 1-6-2007).

127J · Order of settlement to be conclusive . — Every order of settlement passed under sub -section 1 [(5)] of section 127C shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.

127K · Recovery of sums due under order of settlement . —A —Any sum specified in an order of settlement passed under sub-section 2 [(5)] of section 127C may, subject to such conditions, if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions of section 142, by the proper officer having jurisdiction over the applicant.

127L · Bar on subsequent application for settlement in certain cases . — 3 [(1)] 4 [Where 5 ***]

7 · [Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.]

127M · Proceedings before Settlement Commission to be judicial proceedings . —A —Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860).

1 · Subs. by Act 22 of 2007, s. 106, for “(7)” (w.e.f. 1-6-2007).

2 · Subs. by s. 107, ibid., for “(7)” (w.e.f. 1-6-2007).

3 · S . 127L renumbered as sub -section (1) thereof by s. 108, ibid. (w.e.f. 11-5-2007).

4 · Subs. by s. 108, ibid., for “where” (w.e.f. 11-5-2007).

5 · The words, figures and letters “before the 1st day of June, 2007” omitted by Act 14 of 2010, s. 59 (w.e.f. 8-5-2010).

6 · The certain words, brackets, figures and letters omitted by Act 20 of 2015, s. 90 (w.e.f. 14-5-2015).

7 · Ins. by Act 25 of 2014, s. 85 (w.e.f. 6-8-2014).

8 · Sub -section (2) omitted by 14 of 2010, s. 59 (w.e.f. 8-5-2010).

127N · Applications of certain provisions of Central Excise Act . — The provisions of Chapter V of the Central Excise Act, 1944 (1 of 1944) in so far as it is not inconsistent with the provisions of this Chapter shall apply in relation to proceedings before the Settlement Commission under this Chapter.]

128 · Appeals to 2 [Commissioner (Appeals)] . — (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a 3 [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the 2 [Commissioner (Appeals)] 4 [within sixty days] from the date of the communication to him of such decision or order:

5 · [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.]

6 · [(1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

128A · Procedure in appeal . — (1) The 7 [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard if he so desires.

1 · Subs. by Act 44 of 1980, s. 50 and the Fifth Sch . , for Chapter XV (w.e.f. 11-10-1982).

2 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

3 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Subs. by Act 14 of 2001, s. 109, for “within three months” (w.e.f. 11-5-2001).

5 · Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).

6 · Ins. by Act 23 of 2004, s. 68 (w.e.f. 10-9-2004).

7 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

8 · Subs. by Act 14 of 2001, s. 110, for certain words and brackets (w.e.f. 11-5-2001).

9 · Subs. by Act 13 of 2018, s. 96, for "just and proper, confirming, modifying or annulling the decision or order appealed against" (w.e.f. 28-3-2018).

2 · [(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]

129 · Appellate Tribunal . — (1) The Central Government shall constitute an Appellate Tribunal to be called the Customs, Excise and 6 [Service Tax] Appellate Tribunal consisting of as many judicial and technical members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.

7 · [(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the 8 [Indian Legal Service] and has held a post in Grade I of that service or any equivalent or higher post for at least three years, or who has been an advocate for at least ten years.

10 · [(3) The Central Government shall appoint—

1 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

2 · Ins. by Act 14 of 2001, s. 110 (w.e.f. 11-5-2001).

3 · Subs. by Act 18 of 2005, s. 69, for “and the Commissioner of Customs” (w.e.f. 13-5-2005).

4 · Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

5 · Subs. by s. 78, ibid., for “Commissioner of Customs” (w.e.f. 6-8-2014).

6 · Subs. by Act 32 of 2003, s. 119, for “Gold (Control)” (w.e.f. 14-5-2003).

7 · Subs. by Act 21 of 1984, s. 39, for sub-section (2) (w.e.f. 11-5-1984).

8 · Subs. by Act 32 of 2003, s. 119, for “Central Legal Service” (w.e.f. 14-5-2003).

9 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

10 · Subs. by Act 33 of 1996, s. 65, for sub-section (3) (w.e.f. 28-9-1996).

3 · [(6) On ceasing to hold office, the President, Vice-President or other Member shall not be entitled to appear, act or plead before the Appellate Tribunal.]

4 · [(7) Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice -President or other Members of the Appellate Tribunal appointed after the commencement of 5 [the Tribunals Reforms Act, 2021, shall be governed by the provisions of Chapter II of the said Act]:

129A · Appeals to the Appellate Tribunal . — (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order—

9 · [Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, —

1 · Sub -section (4A) omitted by Act 32 of 2003, s. 119 (w.e.f. 14-5-2003).

2 · Subs. by s. 119, ibid., for “The Senior Vice-President or a Vice-President” (w.e.f. 14-5-2003).

3 · Ins. by Act 22 of 2007, s. 110 (w.e.f. 11-5-2007).

4 · Ins. by Act 7 of 2017, s. 175 (w.e.f. 26-5-2017) vide Notification S. O. No. 1696(E), dated (26-5-2017).

5 · Subs. by Act 33 of 2021, s. 12, for "Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act" (w.e.f. 4-4-2021).

6 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

7 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

8 · Subs. by s. 50, ibid., for “Collector of Customs” (w.e.f. 26-5-1995).

9 · Subs. by Act 21 of 1984, s. 40, for “Provided that” (w.e.f. 11-5-1984).

2 · [(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 (21 of 1984), before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section.]

3 · [(1B) (i) The Board may, 4 [by order], constitute such Committees as may be necessary for the purposes of this Act.

9 · [Provided that where the Committee of 6 [Principal Commissioners of Customs or Commissioners of Customs] differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional 10 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order.

1 · Subs. by Act 25 of 2014, s. 86, for “fifty thousand rupees” (w.e.f. 6-8-2014).

2 · Ins. by Act 21 of 1984, s. 40 (w.e.f. 11-5-1984).

3 · Ins. by Act 18 of 2005, s. 70 (w.e.f. 13-5-2005).

4 · Subs. by Act 25 of 2014, s. 86, for “by notification in the Official Gazette” (w.e.f. 6-8-2014).

5 · Subs. by Act 18 of 2005, s. 70, for “The Commissioner of Customs may, if he is” (w.e.f. 13-5-2005).

6 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

7 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

8 · Subs. by Act 18 of 2005, s. 70, for “on his behalf” (w.e.f. 13-5-2005).

9 · The proviso ins. by Act 18 of 2008, s. 71 (w.e.f. 10-5-2008).

10 · Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

1 · [(6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,—

129B · Orders of Appellate Tribunal . — (1) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.

4 · [(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

1 · Subs. by Act 23 of 2004, s. 69 , for sub -section (6) (w.e.f. 1-11-2004) vide Notification No. 120/2004-Cus. (N. T.), dated 25-102004.

2 · The words “for grant of stay or” omitted by Act 25 of 2014, s. 86 (w.e.f. 6-8-2014).

3 · Subs. by s. 78, ibid., for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Ins. by Act 23 of 2004, s. 70 (w.e.f. 10-9-2004).

5 · Subs. by Act 20 of 2002, s . 127, for "four years" (w.e.f. 11-5-2002).

1 · [(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:

129C · Procedure of Appellate Tribunal . — (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members thereof.

7 · [(5) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall state the point or points on which they differ and make a reference to the President who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.]

1 · Ins. by Act 20 of 2002, s. 127 (w.e.f. 11-5-2002).

2 · The first, second and third provisos omitted by Act 25 of 2014, s. 87 (w.e.f. 6-8-2014).

3 · Subs. by s. 78, ibid., for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Subs. by Act 22 of 1995, s. 65, for “sub-sections (3) and (4)” (w.e.f. 26-5-1995).

5 · Sub -section (3) omitted by s. 65, ibid. (w.e.f. 26-5-1995).

6 · Subs. by Act 17 of 2013, s. 77, for “ten lakh rupees” (w.e.f. 10-5-2013).

7 · Subs. by Act 12 of 1990, s. 62, for sub-section (5) (w.e.f. 31-5-1990).

6 · [Provided that where the Committee of 7 [Principal Chief Commissioners of Customs or Chief Commissioner of Customs] differs in its opinion as to the legality or propriety of the decision or order of the 3 [Principal Commissioner of Customs or Commissioner of Customs], it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order passed by the 3 [Principal Commissioner of Customs or Commissioner of Customs], if is of the opinion that the decision or order passed by the 3 [Principal Commissioner of Customs or Commissioner of Customs] is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order.]

10 · [(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority.]

11 · [Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.]

1 · Subs. by Act 18 of 2005, s. 71, for “Board” (w.e.f. 13-5-2005).

2 · Subs. by 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

3 · Subs. by s. 78, ibid., for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Subs. by Act 22 of 1995, s. 50, for “Collector” (w.e.f. 26-5-1995).

5 · Ins. by Act 14 of 2001, s. 111 (w.e.f. 11-5-2001).

6 · Ins. by Act 18 of 2008, s. 72 (w.e.f. 10-5-2008).

7 · Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

8 · Subs. by Act 29 of 2006, s. 29, for “such authority” (w.e.f. 13-7-2006).

9 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

10 · Subs. by Act 18 of 2008, s. 72, for sub-section (3) (w.e.f. 10-5-2008).

11 · Ins. by Act 25 of 2014, s. 88 (w.e.f. 6-8-2014).

4 · [(5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue.

5 · [129DA. Powers of revision of Board or Collector of Customs in certain cases . — (1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a Collector of Customs has passed any decision or order [not being a decision or order passed under sub-section (2) of this section] of the nature referred to in sub-section (5) of section 129D for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit.

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Subs. by Act 22 of 1995, s. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).

3 · Subs. by Act 22 of 2007, s. 111, for “three month” (w.e.f. 11-5-2007).

4 · Ins. by Act 29 of 1988, s. 4 (w.e.f. 18-5-1988).

5 · Ins. by s. 5 , ibid . (w.e.f. 18-5-1988).

1 · [129DD. Revision by Central Government . — (1) The Central Government may, on the application of any person aggrieved by any order passed under section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order.

2 · [Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.]

3 · [(1A) The 4 [Principal Commissioner of Customs or Commissioner of Customs] may, if he is of the opinion that an order passed by the Commissioner (Appeals) under section 128A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order.]

5 · [(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of,—

1 · Ins. by Act 21 of 1984, s. 43 (w.e.f. 11-5-1984).

2 · Ins. by Act 27 of 1999, s. 110 (w.e.f. 11-5-1999).

3 · Ins. by s. 110 , ibid . (w.e.f. 11-5-1999).

4 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

5 · Subs. by Act 27 of 1999, s. 110, for sub-section (3) (w.e.f. 11-5-1999).

1 · [129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal . — The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal,—

3 · [129EE.Interest on delayed refund of amount deposited under section 129E . — Where an amount deposited by the appellant under section 129E is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent. and not exceeding thirty-six per cent. per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of refund of such amount:

4 · [130. Appeal to High Court . — (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law.

1 · Subs. by Act 25 of 2014, s. 89, for s . 129E (w.e.f. 6-8-2014).

2 · . Subs. by s. 78, ibid ., for "Commissioner of Customs" (w.e.f. 6-8-2014).

3 · Subs. by s. 90, ibid ., for section 129EE (w.e.f. 6-8-2014).

4 · Subs. by Act 32 of 2003, s. 120, for s . 130 (w.e.f. 14-5-2003).

2 · [(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.]

3 · [130A. Application to High Court . — (1) The 1 [Principal Commissioner of Customs or Commissioner of Customs] or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under section 129B passed 4 [before the 1st day of July, 2003] (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal.

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Ins. by Act 33 of 2009, s. 87 (w.e.f. 1-7-2003).

3 · Subs. by Act 27 of 1999, s. 112, for s . 130A (w.e.f. 11-5-1999).

4 · Subs. by Act 32 of 2003, s. 121, for “on or after the 1st day of July, 1999” (w.e.f. 14-5-2003).

2 · [(3A) The High Court may admit an application or permit the filing of a memorandum of crossobjections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.]

3 · 130B. Power of High Court or Supreme Court to require statement to be amended . — If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.

4 · 130C. Case before High Court to be heard by not less than two judges . — (1) When any case has been referred to the High Court 5 [under section 130 or section 130A] it shall be heard by a Bench of not less than two judges of the High Court and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges.

6 · 130D. Decision of High Court or Supreme Court on the case stated . — (1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.

7 · [(1A) Where the High Court delivers a judgment in an appeal filed before it under section 130, effect shall be given to the order passed on the appeal by the proper officer on the basis of a certified copy of the judgment.]

130E · Appeal to Supreme Court . —A —An appeal shall lie to the Supreme Court from—

1 · . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).

2 · Ins. by Act 33 of 2009, s. 88 (w.e.f. 1-7-1999).

3 · S . 130B to be omitted by Act 49 of 2005, s. 30 (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

4 · S . 130C to be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the

5 · Subs. by Act 27 of 1999, s. 113, for “under section 130” (w.e.f. 11-5-1999).

6 · S . 130D to be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 the Madras Bar in Association Vs Union of India.

7 · Ins. by Act 32 of 2003, s. 122 (w.e.f. 1-7-2003).

8 · Subs. by s. 122, ibid., for “reference to the High Court or the Supreme Court” (w.e.f. 14-5-2003).

1 · [(a) any judgment of the High Court delivered—

130F · Hearing before Supreme Court . — (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 130E as they apply in the case of appeals from decrees of a High Court:

131 · Sums due to be paid notwithstanding reference, etc . —N —Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, 3 [under this Act before the commencement of the National Tax Tribunal Act, 2005] sums due to the Government as a result of an order passed under sub-section (1) of section 129B shall be payable in accordance with the order so passed.

131A · Exclusion of time taken for copy . — In computing the period of limitation specified for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.

131B · Transfer of certain pending proceedings and transitional provisions . — (1) Every appeal which is pending immediately before the appointed day before the Board under section 128, as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day:

1 · Subs. by Act 32 of 2003, s. 123, for cl . (a) (w.e.f. 14-5-2003).

2 · Ins. by Act 49 of 2005, s. 30 and the Sch . (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

3 · Ins. by Act 49 of 2005, s. 30 and the Sch . (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

2 · [131BA. Appeal not to be filed in certain cases . — (1) The Board may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the 1 [Principal Commissioner of Customs or Commissioner of Customs] under the provisions of this Chapter.

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Ins. by Act 8 of 2011, s. 50 (w.e.f. 20-10-2008).

3 · Subs. by Act 25 of 2014, s. 91, for “The Appellate Tribunal or court” (w.e.f. 6-8-2014).

131C · Definitions . — In this Chapter—

1 · [(b) High Court " means, —

132 · False declaration, false documents, etc . — Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to 3 [two years], or with fine, or with both.

133 · Obstruction of officer of customs . — If any person intentionally obstructs any officer of customs in the exercise of any powers conferred under this Act, such person shall be punishable with imprisonment for a term which may extend to 4 [two years], or with fine, or with both.

134 · Refusal to be X -rayed . — If any person—

135 · Evasion of duty or prohibitions . — 5 [(1) Without prejudice to any action that may be taken under this Act, if any person—

1 · Cl . (b) shall be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

2 · Subs. by Act 18 of 1987, s. 5, for “Goa, Daman and Diu” (w.e.f. 30-5-1987).

3 · Subs. by Act 29 of 2006, s. 30, for “six months” (w.e.f. 13-7-2006).

4 · Subs. by s. 31, ibid., for “six months” (w.e.f. 13-7-2006).

5 · Subs. by Act 22 of 2007, s. 112, for sub-section (1) (w.e.f. 11-5-2007).

2 · [(e) obtains an instrument from any authority by fraud, collusion, willful misstatement or suppression of facts and such instrument has been utilised by such person or any other person , ]

5 · [(E) obtaining an instrument from any authority by fraud, collusion, willful misstatement or suppression of facts and such instrument has been utilised by any person, where the duty relatable to utilisation of the instrument exceeds fifty lakh rupees.]

6 · [(2) If any person convicted of an offence under this section or under sub-section (1) of section 136 is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:

1 · Subs. by Act 23 of 2019, s. 79, for “export of goods” (w.e.f. 1-8-2019).

2 · Ins. by s. 79, ibid. (w.e.f. 1-8-2019).

3 · Subs. by Act 17 of 2013, s. 78, for “thirty lakh” (w.e.f. 10-5-2013).

4 · Subs. by Act 23 of 2019, s. 79, for “of rupees,” (w.e.f. 1-8-2019).

5 · Ins. by s. 79, ibid. (w.e.f. 1-8-2019).

6 · Ins. by Act 36 of 1973, s. 5 (w.e.f. 1-9-1973).

7 · Subs. by Act 25 of 1978, s. 16, for “six months” (w.e.f. 1-7-1978).

1 · [Explanation . — For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in the Explanation 1 to section 28AAA.]

2 · [135A. Preparation . — If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circumstances of the case it may be reasonably inferred that if not prevented by circumstances independent of his will, he is determined to carry out his intention to commit the offence, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.

3 · [135AA. Protection of data.— (1) If a person publishes any information, that is furnished to customs by an exporter or importer under this Act, relating to the value or classification or quantity of goods entered for export from India, or import into India, along with the identity of the persons involved or in a manner that leads to disclosure of such identity, unless required so to do under any law for the time being in force or by specific authorisation of such exporter or importer, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to fifty thousand rupees, or with both.

135B · Power of court to publish name, place of business, etc., of persons convicted under the Act . — (1) Where any person is convicted under this Act for contravention of any of the provisions thereof, it shall be competent for the court convicting the person to cause the name and place of business or residence of such person, nature of the contravention, the fact that the person has been so convicted and such other particulars as the court may consider to be appropriate in the circumstances of the case, to be published at the expense of such person in such newspapers or in such manner as the court may direct.

136 · Offences by officers of customs . — (1) If any officer of customs enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or 4 [connives at any act or thing, whereby any fraudulent export is effected or] any duty of customs leviable on any goods, or any prohibition for the time being in force under this Act or any other law for the time being in force with respect to any goods is or may be evaded, he shall be punishable with imprisonment for a term which may extend to 5 [three years], or with fine, or with both.

1 · Ins. by Act 23 of 2019, s. 79 (w.e.f. 1-8-2019).

2 · Ins. by Act 36 of 1973, s. 6 (w.e.f. 1-9-1973).

3 · Ins. by Act 6 of 2022, s. 95 (w.e.f. 30-3-2022).

4 · Subs. by Act 32 of 2003, s. 125, for “connives at any act or thing whereby” (w.e.f. 14-5-2003).

5 · Subs. by Act 36 of 1973, s. 7, for “two years” (w.e.f. 1-9-1973).

137 · Cognizance of offences . — (1) No court shall take cognizance of any offence under section 132, section 133, section 134 or 1 [section 135 or section 135A 2 [or section 135AA]], except with the previous sanction of the 3 [Principal Commissioner of Custom or Commissioner of Customs].

5 · [(3) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the 6 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] on payment, by the person accused of the offence to the Central Government, of 7 [such compounding amount and in such manner of compounding] as may be specified by rules.]

8 · [Provided that nothing contained in this sub-section shall apply to—

1 · Subs. by Act 29 of 2006, s. 32, for “section 135” (w.e.f. 13-7-2006).

2 · Ins. by Act 6 of 2022, s. 96 (w.e.f. 30-3-2022).

3 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Subs. by Act 22 of 1995, s. 50, for "Assistant Collector of Customs" (w.e.f. 26.5.1995). Again Subs. by Act 27 of 1999, s. 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).

5 · Ins. by Act 23 of 2004, s. 71 (w.e.f. 10-9-2004).

6 · Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

7 · Subs. by Act 33 of 2009, s. 89, for “such compounding amount” (w.e.f. 19-8-2009).

8 · Ins. by s. 89, ibid. (w.e.f. 19-8-2009).

1 · [140A . A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 . — (1) Nothing contained in section 562 of the Code of Criminal Procedure, 1898 (5 of 1898), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.

141 · Conveyances and goods in a customs area subject to control of officers of customs . — 2 [(1)] All conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of this Act, be subject to the control of officers of customs.

3 · [(2) The imported or export goods may be received, stored, delivered, despatched or otherwise handled in a customs area in such manner as may be prescribed and the responsibilities of persons engaged in the aforesaid activities shall be such as may be prescribed.]

142 · Recovery of sums due to Government . — (1) 4 [Where any sum payable by any person] under this Act 5 [including the amount required to be paid to the credit of the Central Government under section 28B] is not paid,—

7 · [(c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b)—

1 · Ins. by Act 36 of 1973, s. 11 (w.e.f. 1-9-1973).

2 · S . 141 numbered as sub -section (1) thereof by Act 18 of 2008, s. 74 (w.e.f. 10-5-2008).

3 · Ins. by Act 18 of 2008, s. 74 (w.e.f. 10-5-2008).

4 · Subs. by Act 22 of 1995, s. 66, for certain words (w.e.f. 26-5-1995).

5 · Ins. by Act 10 of 2000, s. 88 (w.e.f. 12-5-2000).

6 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

7 · Subs. by Act 22 of 1995, s. 66, for cl . (c) (w.e.f. 26-5-1995).

8 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

1 · [Provided that where the person (hereinafter referred to as predecessor), by whom any sum payable under this Act including the amount required to be paid to the credit of the Central Government under section 28B is not paid, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all goods, materials, preparations, plants, machineries, vessels, utensils , implements and articles in the custody or possession of the person so succeeding may also be attached and sold by the proper officer, after obtaining written approval from the 2 [Principal Commissioner of Customs or Commissioner of Customs], for the purposes of recovering the amount so payable by such predecessor at the time of such transfer or otherwise disposal or change.]

3 · [(d) (i) the proper officer may, by a notice in writing, require any other person from whom money is due to such person or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;

4 · [142A. Liability under Act to be first charge . —N —Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest or any other sum payable by an assessee or any other person under this Act, shall, save as otherwise provided in section 529A of the Companies Act, 1956 (1 of 1956), the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 1993) and 5 [the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002) and the Insolvency and Bankruptcy Code, 2016 (31 of 2016).]]

143 · Power to allow import or export on execution of bonds in certain cases . — (1) Where this Act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the 6 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, export or clearance without detriment to that person, the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may, notwithstanding anything contained in this Act or such other law, grant leave for such import, export or clearance on the person executing a bond in such amount, with such surety or security and subject to such conditions as the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] approves, for the doing of that thing within such time after the import, export or clearance as may be specified in the bond.

1 · Ins. by Act 23 of 2004, s. 72 (w.e.f. 10-9-2004).

2 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

3 · Ins. by Act 17 of 2013, s. 79 (w.e.f. 10-5-2013).

4 · Ins. by Act 8 of 2011, s. 51 (w.e.f. 8-4-2011).

5 · Subs. by Act 31 of 2016, s. 248, for "and the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002)" (w.e.f. 1-11-2016) vide Notification S.O. No. 3355(E), dated 1-11-2016.

6 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

143A · . [Duty deferment.] Omitted by the Finance Act, 2013 (17 of 2013), s. 80 (w.e.f. 10-5-2013).

2 · [143AA. Power to simplify or provide different procedure, etc., to facilitate trade . — Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of importers or exporters or for categories of goods or on the basis of the modes of transport of goods, in order to, —

144 · Power to take samples . — (1) The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing, or for ascertaining the value thereof, or for any other purposes of this Act.

145 · Owner, etc., to perform operations incidental to compliance with customs law . —A —All operations necessary for making any goods available for examination by the proper officer or for facilitating such examination shall be performed by, or at the expense of, the owner, importer or exporter of the goods, as the case may be.

5 · [146. Licence for customs brokers . — (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations.

1 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

2 · Ins. by Act 13 of 2018, s. 97 (w.e.f. 28-3-2018).

3 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · The words “, if such duty amounts to five rupees or more” omitted by Act 17 of 2013, s. 81 (w.e.f. 10-5-2013).

5 · Subs. by Act 17 of 2013, s. 82, for section 146 (w.e.f. 10-5-2013).

1 · [146A. Appearance by authorised representative . — (1) Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.

3 · [(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or]

1 · Ins. by Act 44 of 1980, s. 50 and The Fifth Sch . (w.e.f. 11-10-1982).

2 · Subs. by Act 17 of 2013, s. 83, for “customs house agent” (w.e.f. 10-5-2013).

3 · Subs. by s. 83, ibid., for cl . (b) (w.e.f. 10-5-2013).

4 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

5 · Subs. by Act 17 of 2013, s. 83, for "Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968)" (w.e.f. 10-5-2013).

147 · Liability of principal and agent . — (1) Where this Act requires anything to be done by the owner, importer or exporter of any goods, it may be done on his behalf by his agent.

148 · Liability of agent appointed by the person in charge of a conveyance . — (1) Where this Act requires anything to be done by the person in charge of a conveyance, it may be done on his behalf by his agent.

149 · Amendment of documents . — Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended 3 [in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed]:

1 · Ins. by Act 17 of 2013, s. 84 (w.e.f. 10-5-2013).

2 · Subs. by Act 27 of 1999, s. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

3 · Ins. by Act 23 of 2019, s. 80 (w.e.f. 1-8-2019).

150 · Procedure for sale of goods and application of sale proceeds . — (1) Where any goods not being confiscated goods are to be sold under any provisions of this Act, they shall, after notice to the owner thereof, be sold by public auction or by tender or with the consent of the owner in any other manner.

1 · [Provided that where it is not possible to pay the balance of sale proceeds, if any, to the owner of the goods within a period of six months from the date of sale of such goods or such further period as the 2 [Principal Commissioner of Customs or Commissioner of Customs] may allow, such balance of sale proceeds shall be paid to the Central Government.]

151 · Certain officers required to assist officers of customs.—The following officers are hereby empowered and required to assist officers of customs in the execution of this Act, namely:—

3 · [151A. Instructions to officers of customs . — The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, 4 [or for the implementation of any other provisions of this Act or of any other law for the time being in force, insofar as they relate to any prohibition, restriction or procedure for import or export of goods] issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board:

6 · [151B. Reciprocal arrangement for exchange of information facilitating trade . — (1) The Central Government may enter into an agreement or any other arrangement with the Government of any country outside India or with such competent authorities of that country, as it deems fit, for facilitation of trade, enforcing the provisions of this Act and exchange of information for trade facilitation, effective risk analysis,

1 · Ins. by Act 8 of 2011, s. 52 (w.e.f. 8-4-2011).

2 · Subs. by Act 25 of 2014, s. 78, for “Commissioner of Customs” (w.e.f. 6-8-2014).

3 · Ins. by Act 80 of 1985, s. 12 (w.e.f. 27-12-1985).

4 · Ins. by Act 8 of 2011, s. 53 (w.e.f. 8-4-2011).

5 · Subs. by Act 22 of 1995, s. 50, for “Collector of Customs” (w.e.f. 26-5-1995).

6 · Ins. by Act 13 of 2018, s. 98 (w.e.f. 28-3-2018).

152 · Delegation of powers . — The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification—

6 · [153. Modes for service of notice order, etc . — (1) An order, decision, summons, notice or any other communication under this Act or the rules made thereunder may be served in any of the following modes, namely:—

1 · Subs by Act 29 of 1988, s. 7, for "a Collector of Customs" (w.e.f. 1-7-1988) vide Notification No. 18/88 (N.T.)-C.E., dated 29 -6 -1988.

2 · Subs. by Act 25 of 2014, s. 78, for “Chief Commissioner of Customs” (w.e.f. 6-8-2014).

3 · Subs. by s. 78, ibid., for “Commissioner of Customs” (w.e.f. 6-8-2014).

4 · Subs. by Act 27 of 1999, s. 100, for “Deputy Commissioner of Customs” (w.e.f. 11-5-1999).

5 · Subs. by s. 100, ibid., for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).

6 · Subs. by Act 13 of 2018, s. 99, for section 153 (w.e.f. 28-3-2018).

154 · Correction of clerical errors, etc . — Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be.

1 · [154A. Rounding off of duty, etc . — The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund, drawback or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]

2 · [154B. Publication of information respecting persons in certain cases . — (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manners as it thinks fit.

155 · Protection of action taken under the Act . — (1) No suit, prosecution or other legal proceedings shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations.

1 · Ins. by Act 12 of 1990, s. 62 (w.e.f. 31-5-1990).

2 · Ins. by Act 29 of 2006, s. 33 (w.e.f. 13-7-2006).

156 · General power to make rules . — (1) Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act.

1 · [(a) the manner of determining the transaction value of the imported goods and export goods under sub -section (1) of section 14;]

2 · [(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.]

3 · [(g) the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or the rules.]

4 · [(h) the amount to be paid 5 [for compounding and the manner of compounding] under sub -section (3) of section 137.]

6 · [(i) the form, time limit, manner, circumstances, conditions, restrictions and such other matters for carrying out the provisions of Chapter VAA.]

157 · General power to make regulations . — (1) Without prejudice to any power to make regulations contained elsewhere in this Act, the Board may make regulations consistent with this Act and the rules, generally to carry out the purposes of this Act.

1 · Subs. by Act 22 of 2007, s. 113, for cl . (a) (w.e.f. 10-10-2007) vide Notification No. 93/2007-Cus. (N.T.), dated 10 -9 -2007.

2 · Ins. by Act 28 of 2016, s. 138 (w.e.f. 14-5-2016).

3 · Added by Act 36 of 1973, s. 12 (w.e.f. 1-9-1973).

4 · Ins. by Act 23 of 2004, s. 73 (w.e.f. 10-9-2004).

5 · Subs. by Act 33 of 2009, s. 90, for “for compounding” (w.e.f. 19-8-2009).

6 · Ins. by Act 12 of 2020, s. 114 (w.e.f. 27-3-2020).

5 · [(ai) the manner of export of goods, relinquishment of title to the goods and abandoning them to customs and destruction or rendering of goods commercially valueless in the presence of the proper officer under clause (d) of sub-section (1) of section 26A;

6 · [(aa) the 7 [form and manner] in which an application for refund shall be made under section 27;]

8 · [(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;]

9 · [(d) the time and manner of finalisation of provisional assessment;

10 · [(ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto;]

11 · [(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification

1 · Ins. by Act 13 of 2018, s. 100 (w.e.f. 28-3-2018).

2 · Subs. by s. 56, ibid., for “import manifest” (w.e.f. 28-3-2018).

3 · Subs. by s. 56, ibid., for “export manifest” (w.e.f. 28-3-2018).

4 · Subs. by Act 27 of 1999, s. 115, for “bill of transhipment” (w.e.f. 11-9-1999).

5 · Ins. by Act 33 of 2009, s. 91 (w.e.f. 19-8-2009).

6 · Ins. by Act 40 of 1991, s. 14 (w.e.f. 20-9-1991).

7 · Subs. by Act 22 of 1995, s. 67, for “form” (w.e.f. 26-5-1995).

8 · Ins. by Act 7 of 2017, s. 108 (w.e.f. 31-3-2017).

9 · Subs. by Act 13 of 2018, s. 100, for clause (d) (w.e.f. 28-3-2018).

10 · Ins. by Act 12 of 2020, s. 115 (w.e.f. 27-3-2020).

11 · Ins. by Act 23 of 2019, s. 81 (w.e.f. 1-8-2019).

1 · [(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.]

158 · Provisions with respect to rules and regulations . — (1) All rules and regulations made under this Act shall be published in the Official Gazette.

2 · [(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to 3 [two lakh rupees].]

4 · [159. Rules, certain notifications and orders to be laid before Parliament . — Every rule or regulation made under this Act, every notification issued under sections 11, 11B, 11H, 11-I, 11K, 11N, 14, 25, 28A, 43, 66, 69, 70, 74, 75, 76, 98, 98A, 101 and 123 and every order made under sub-section (2) of section 25, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or notification or order, or both Houses agree that the rule or regulation should not be made or notification or order should not be issued or made, the rule or regulation or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification or order.]

5 · [159A. Effect of amendments, etc., of rules, regulations, notifications or orders . — Where any rule, regulation, notification or order made or issued under this Act or any notification or order issued under such rule or regulation, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not—

1 · Ins. by Act 23 of 2019, s. 81 (w.e.f. 1-8-2019).

2 · Subs. by Act 18 of 2008, s. 75, for cl . (ii) (w.e.f. 10-5-2008).

3 · Subs. by Act 23 of 2019, s. 82, for “fifty thousand rupees” (w.e.f. 1-8-2019).

4 · Subs. by Act 22 of 1995, s. 68, for s . 159 (w.e.f. 26-5-1995).

5 · Ins. by Act 14 of 2001, s. 113 (w.e.f. 11-5-2001).

160 · Repeal and savings . — (1) The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof.

161 · Removal of difficulties . — If any difficulty arises in giving effect to the provisions of this Act, particularly in relation to the transition from the enactments repealed by this Act to the provisions of this Act, the Central Government may, by general or special order, do anything not inconsistent with such provisions which appears to be necessary or expedient for the purpose of removing the difficulty.

Subordinates (80)

Bill of Coastal Goods (Form) Regulations, 1976

Type: a31c2975fb61bf06d3496ea8dfe6f8c7c3b0c894 · UID: 022c00ebbddc4824e7513b7fd7246eff7e004dcb · PDF: yes · Text: yes · Rule index: yes

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THE ACCESSORIES (CONDITION) RULES, 1963

Type: 1ce12025744a0ebad1adc9705d8411d0cf9908e4 · UID: 0b54b37ed91364bc32648daf5da6dfdcf41d7a88 · PDF: yes · Text: yes · Rule index: yes

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Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 [Notification No. 35/97-Cus. (N.T.); dated 29-7-1997.] In exerc

Type: notifications · UID: 0da7c92fb2422d269fdaefc024e4cce437f2681c · PDF: yes · Text: yes · Rule index: yes

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Special Economic Zones (Customs Procedures) Regulations, 2003

Type: 66468c89edce0b32005d3b262a10fa34f9452bb7 · UID: 0e91430e2cf58674bd83c828871f1ddd051b4196 · PDF: yes · Text: yes · Rule index: yes

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Customs (Appeals) Rules, 1982 [Notification No. 212-Cus , dated 10-9-1982 as amended by Notifications No. 248-Cus-, dated 10-11-1982; No: 15

Type: rules · UID: 0fd1aea8713d1cbb3d8ac706bcb957859ef86f1b · PDF: yes · Text: yes · Rule index: yes

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Customs (Publication of names) Rules, 1975

Type: 5a008b8f137cc36400764508fe5d8175a8807d24 · UID: 1031ed5c54fba9da3363f813eb03ebe504b675bd · PDF: yes · Text: yes · Rule index: yes

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F.No.495/2/95 -CUS.VI

Type: e57f09b363261f7cd24c8cec53ae4264dd420124 · UID: 161a976efe42b17ac60576e3263d5c3e254b7980 · PDF: yes · Text: yes · Rule index: yes

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Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957

Type: rules · UID: 1624570668b068805631c1abc16ab413b78a19bd · PDF: yes · Text: yes · Rule index: yes

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SPECIFIED GOODS (PREVENTION OF ILLEGAL EXPORT) RULES, 1969

Type: rules · UID: 18fc1d955805aaa1cfbe9ecaf113fa887642bfd5 · PDF: yes · Text: yes · Rule index: yes

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Circular No. 5/95-Cus: dated 18/1/95

Type: circulars · UID: 1988d4b5abd62e34962a71dd153136d958904413 · PDF: yes · Text: yes · Rule index: yes

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THE ACCESSORIES (CONDITION RULES 1963

Type: rules · UID: 1ce12025744a0ebad1adc9705d8411d0cf9908e4 · PDF: yes · Text: yes · Rule index: yes

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Customs House Agents Licensing Regulations, 2004. [Principal Notification No. 85-Customs (N.T:) dated 19.03.1984, amended by Notification No

Type: regulations · UID: 1d1fa1833f4cd90d79c3d6976a0a4dcac5aac4c7 · PDF: yes · Text: yes · Rule index: yes

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F.No. 496/4/94 -CUS.VI

Type: aa8a1d779a69195052ad2a79e326c92fca2b8899 · UID: 1ef9d1162a14f24d507ab21afba650abd90187f1 · PDF: yes · Text: yes · Rule index: yes

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Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

Type: notifications · UID: 208713b3ba5f31862b8295affa0feeb958469768 · PDF: yes · Text: yes · Rule index: yes

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NOTIFIED GOODS (PREVENTION OF ILLEGAL IMPORT) RULES, 1969

Type: 660ef783ca35f69b96f07d7c14e4ab5703f4773d · UID: 2320f6dfc877e14b7a33df22386a4d1b986dfcb0 · PDF: yes · Text: yes · Rule index: yes

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Customs Refund Application (Form) Regulations, 1995 [ Notification No. 34/95-Cus. (N.T.), dated 26-5-1995. amended by Notification No. 29/19

Type: regulations · UID: 24d75a99f1d4a24af6f86ed48d22a8d48ce3bbde · PDF: yes · Text: yes · Rule index: yes

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F.No. 402/1/95 -CUS. III

Type: 4df7988cac877a0b200d5953f7c928525745aae5 · UID: 2aeac5ebcde51fd239f5894adf5d25015859833d · PDF: yes · Text: yes · Rule index: yes

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Handling of Cargo in Customs Areas Regulations, 2009_ [Notification No26/2009-Cus (NTL Dated 17-03-2009, amended by Corrigendum No: 450/55/2

Type: regulations · UID: 2b3de0fcd270b6db23a285f6070de2555e59468d · PDF: yes · Text: yes · Rule index: yes

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FOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993

Type: d551c8c243f467ac30a50f0a411c0c1332bfc7cc · UID: 2b941966e691e56c5b7b5c02e8e11b4fc0eb0f5b · PDF: yes · Text: yes · Rule index: yes

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Customs Tariff (Identification, Assessment and Collection of Anti- Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1

Type: notifications · UID: 347b54578db8136fdc5bc6b96515828a00cd0604 · PDF: yes · Text: yes · Rule index: yes

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Import of Gold and Silver by Passengers (Form of Bill of Entry)

Type: ec2f698c09bba066a59cf457665d7e9b0a05aeba · UID: 356a2b9cfaa8d908eaeb2e467421e04a55e201d6 · PDF: yes · Text: yes · Rule index: yes

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SPECIFIED GOODS (PREVENTION OF ILLEGAL EXPORT) RULES, 1969

Type: 18fc1d955805aaa1cfbe9ecaf113fa887642bfd5 · UID: 39fb483380a709896e9bef183da277868e6b280b · PDF: yes · Text: yes · Rule index: yes

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Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

Type: 208713b3ba5f31862b8295affa0feeb958469768 · UID: 3a95a47b086d52ed681ad0abeff43f6d92da0879 · PDF: yes · Text: yes · Rule index: yes

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Customs House Agents Licensing Regulations,1984 Notification No. 85-Cus , dated 19-3-1984 as amended Notification No. 230/86-Cus , dated 3-4

Type: regulations · UID: 3ea8a6214f05fcc8659771b73022910ccc1201a2 · PDF: yes · Text: yes · Rule index: yes

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Customs Tariff (Identification, Assessment And Collection Of Countervailing Duty On Subsidized Articles And For Determination Of Injury) Rul

Type: notifications · UID: 417f401ebfe01f2477c4ce40b84675cec175158a · PDF: yes · Text: yes · Rule index: yes

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Customs Tariff (Identification, Assessment And Collection Of Countervailing Duty On Subsidized Articles And For Determination Of Injury) Rul

Type: 417f401ebfe01f2477c4ce40b84675cec175158a · UID: 429776dfdca5bc300bde8d525b686be11d84d726 · PDF: yes · Text: yes · Rule index: yes

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Goods Imported (Conditions of Transhipment) Regulations, 1995

Type: bf1c13d16d29b93141977f9fdc429d316a2bac7f · UID: 4af0ff7051e06c1e6a95450a8c45b59df5fcb570 · PDF: yes · Text: yes · Rule index: yes

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Shipping Bill and Bill of Export (Form) Regulations, 1991

Type: a7b7a004808d06f866b59282addc0287a44d7a50 · UID: 4bf53bb1f4e002ad9188e83eef44dd6e85dde389 · PDF: yes · Text: yes · Rule index: yes

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Handling of Cargo in Customs Areas Regulations, 2009

Type: 2b3de0fcd270b6db23a285f6070de2555e59468d · UID: 4c2dcf139b78f38633cee5e035f0ad530cc51be4 · PDF: yes · Text: yes · Rule index: yes

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Notification No. 62/94 -Cus. (N.T.)

Type: 8311a7c2f3aa5ba4c6c8ad69b09062fe53d0e2fd · UID: 4d7092a192320e948bf71d45386cf5032db1f785 · PDF: yes · Text: yes · Rule index: yes

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Circular No. 9/95-Cus_ dated 31/1/95

Type: circulars · UID: 4df7988cac877a0b200d5953f7c928525745aae5 · PDF: yes · Text: yes · Rule index: yes

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Customs (Publication of names) Rules, 1975

Type: rules · UID: 5a008b8f137cc36400764508fe5d8175a8807d24 · PDF: yes · Text: yes · Rule index: yes

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DENATURING OF SPIRIT RULES, 1972

Type: bd4d39799d8b4cb64245c871f4aad81364b75e26 · UID: 5b003b694f5df0ac9ad6702ab45d15680559a214 · PDF: yes · Text: yes · Rule index: yes

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NOTICE OF SHORT -EXPORT RULES, 1963

Type: b69c9eac887ea67ac3e650c3c38a59acdad8088c · UID: 6079ec9b71a42eb1efcbc02e4f7cc2e4291eb8fd · PDF: yes · Text: yes · Rule index: yes

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Courier Imports and Exports (Clearance) Regulations, 1998

Type: 94792124087d83af4447f6711eaec10960ce969a · UID: 6099dc9c871ca983de2da4f0415301757698731f · PDF: yes · Text: yes · Rule index: yes

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CONSUMER WELFARE FUND RULES, 1992 GSR 895(E) , DATED 25-11-1992

Type: rules · UID: 65c98eeefdfaae07b50997e48c584b1ef93f4a22 · PDF: yes · Text: yes · Rule index: yes

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NOTIIED GOODS (PREVENTION QF ILLEGAL IMPORT)RULES1969

Type: rules · UID: 660ef783ca35f69b96f07d7c14e4ab5703f4773d · PDF: yes · Text: yes · Rule index: yes

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Special Economic Zones (Customs Procedures) Regulations, 2003 Notification No. 53/2003-Customs (N.T.) dated 22-07-2003 Amended by: 65/2003-C

Type: regulations · UID: 66468c89edce0b32005d3b262a10fa34f9452bb7 · PDF: yes · Text: yes · Rule index: yes

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CUSTOMS TARIFF (DETERMINATION OF ORIGIN OF GOODS UNDER THE AGREEMENT ON SAARC PREFERENTIAL TRADING ARRANGEMENT) RULES, 1995

Type: notifications · UID: 689b1a9d317af385ae76637c80f1361e497036d6 · PDF: yes · Text: yes · Rule index: yes

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Customs (Fees for Rendering Services by Customs Officers) Regulations,1998_ Notification No.69/98-Cus. (N.T); dated 4-9-1998 In exercise of

Type: regulations · UID: 6936de1ecddfb60549f9cf46e227b5b62f9b0fe4 · PDF: yes · Text: yes · Rule index: yes

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Circular No. 3/95-Cus: date 12/1/95

Type: circulars · UID: 69d880c2d1f635c5bdc6f0351c53a2a29f4e50e1 · PDF: yes · Text: yes · Rule index: yes

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Notification No.61/94 -Customs N.T.

Type: c749b620676581d1b152b7c3aa1fcddebcc323d3 · UID: 6dee8bf45f036117e1a17cd8ebf64fca7b7545ab · PDF: yes · Text: yes · Rule index: yes

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Customs ports Appointment for specified purposes

Type: notifications · UID: 8311a7c2f3aa5ba4c6c8ad69b09062fe53d0e2fd · PDF: yes · Text: yes · Rule index: yes

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Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 Notification No. 36/2010-Cus: (N.T.), dated 05-05-2010

Type: regulations · UID: 858a6e4dbda27fff10f05a75a0db71cac899ba75 · PDF: yes · Text: yes · Rule index: yes

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Circular No. 8/95-Cus: dated 23/1/95

Type: circulars · UID: 87a71ee7a6cba510bb14a613875e34ad07863661 · PDF: yes · Text: yes · Rule index: yes

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Customs (Appeals) Rules, 1982

Type: 0fd1aea8713d1cbb3d8ac706bcb957859ef86f1b · UID: 87b1476c93fc44c801cb6c78c64e8d1a641cb0af · PDF: yes · Text: yes · Rule index: yes

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F.No. 402/24/94 -CUS.III

Type: 1988d4b5abd62e34962a71dd153136d958904413 · UID: 93d5fb92c9f01ee6eb1f5a880dfeea4f2a3a0689 · PDF: yes · Text: yes · Rule index: yes

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Courier Imports and Exports (Clearance) Regulations,1998 Notification No: 87/1998-Customs (N.T.) date 9/11/1998 amended by: Notification No.

Type: regulations · UID: 94792124087d83af4447f6711eaec10960ce969a · PDF: yes · Text: yes · Rule index: yes

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Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

Type: 858a6e4dbda27fff10f05a75a0db71cac899ba75 · UID: 953dbd7396086e498f5b885d1577d557b937468c · PDF: yes · Text: yes · Rule index: yes

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Circular No. 14/95-Cus: dated 22/2/95

Type: circulars · UID: 9b2aeab87f3dceb2cf0cfe184c4a52cd3d94b3be · PDF: yes · Text: yes · Rule index: yes

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Circular No. 10/95-Cus: dated 2/2/95

Type: circulars · UID: a151a1f8571acd078e97024eda4ada76119eb536 · PDF: yes · Text: yes · Rule index: yes

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F.No. 437/8/91 -CUS. IV

Type: 87a71ee7a6cba510bb14a613875e34ad07863661 · UID: a216b385dfed8d9a60507b6cd0bbc2584ae412ab · PDF: yes · Text: yes · Rule index: yes

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Bill of Coastal Goods (Form) Regulations,1976 Notification No.424,dated 23-10-1976 as amended by Notification No.224-Cus-,dated 22-10-1977 .

Type: regulations · UID: a31c2975fb61bf06d3496ea8dfe6f8c7c3b0c894 · PDF: yes · Text: yes · Rule index: yes

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Bill of Entry (Electronic Declaration) Regulations, 1995

Type: ad9f29a9c3f829b53e90f346629dc84d17a5c351 · UID: a62088206d5feab2a017fc8eec1d3fa80dfae6e5 · PDF: yes · Text: yes · Rule index: yes

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Shipping Bill and Bill of Export (Form) Regulations, 1991 Notification No. 61/91 (NT:)-Cus-, dated 29-8-1991 amended by Section (50) of Fina

Type: notifications · UID: a7b7a004808d06f866b59282addc0287a44d7a50 · PDF: yes · Text: yes · Rule index: yes

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CUSTOMS TARIFF (DETERMINATION OF ORIGIN OF GOODS UNDER THE AGREEMENT ON SAARC PREFERENTIAL TRADING ARRANGEMENT) RULES, 1995

Type: 689b1a9d317af385ae76637c80f1361e497036d6 · UID: aa0381497761f11fb51e322872245902d53f69eb · PDF: yes · Text: yes · Rule index: yes

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Circular No. 3/95-Cus_ date 12/1/95

Type: circulars · UID: aa8a1d779a69195052ad2a79e326c92fca2b8899 · PDF: yes · Text: yes · Rule index: yes

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Bill of Entry (Electronic Declaration) Regulations, 1995 Notification No. 62/95-Cus. (N.T.), dated 5-10-1995.

Type: notifications · UID: ad9f29a9c3f829b53e90f346629dc84d17a5c351 · PDF: yes · Text: yes · Rule index: yes

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CONSUMER WELFARE FUND RULES, 1992

Type: 65c98eeefdfaae07b50997e48c584b1ef93f4a22 · UID: b0a650b84ef53d617bf6191d63c2140662877791 · PDF: yes · Text: yes · Rule index: yes

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NOTICE OF SHORT-EXPORT RULES, 1963 Notification no. 56-Cus-,dated Ist Feburary, 1963 In exercise of the powers conferred by section 156 of t

Type: rules · UID: b69c9eac887ea67ac3e650c3c38a59acdad8088c · PDF: yes · Text: yes · Rule index: yes

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F.No. 495/33/94 -CUS. VI

Type: a151a1f8571acd078e97024eda4ada76119eb536 · UID: b8c2759ddd1079b9b7600445ef67c06b43073daf · PDF: yes · Text: yes · Rule index: yes

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DENA TURING OF SPIRIT RULES, 1972 Notification No 7-customs,dated 8th January,1972 In exercise of the powers conferred by sections 24 and 15

Type: rules · UID: bd4d39799d8b4cb64245c871f4aad81364b75e26 · PDF: yes · Text: yes · Rule index: yes

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Goods Imported (Conditions of Transhipment) Regulations, 1995 Notification No. 61/95-Cus. (N:T:),dated 28-9-1995 amended by Notification No.

Type: regulations · UID: bf1c13d16d29b93141977f9fdc429d316a2bac7f · PDF: yes · Text: yes · Rule index: yes

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F.No. 520/ 118/ 93 -Cus. VI

Type: eb228c3194274d38440c03d50e69f9df634fa8c2 · UID: c25f4ae6dbe358f86dd64463cfed86e78e08b73c · PDF: yes · Text: yes · Rule index: yes

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FOREIGN TRADE (REGULATION) RULES, 1993

Type: f4cfc31eb2fbbf0556ea0a648c46bb90ee23e843 · UID: c6ce4e1ff6292ee230aa01856ca7df018d2d0fc5 · PDF: yes · Text: yes · Rule index: yes

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Customs Refund Application (Form) Regulations, 1995

Type: 24d75a99f1d4a24af6f86ed48d22a8d48ce3bbde · UID: c70e71bc77a9399b8fa81fd2d33e629340e75cea · PDF: yes · Text: yes · Rule index: yes

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Customs airports Appointment for specified purposes

Type: notifications · UID: c749b620676581d1b152b7c3aa1fcddebcc323d3 · PDF: yes · Text: yes · Rule index: yes

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Customs House Agents Licensing Regulations, 2004.

Type: 1d1fa1833f4cd90d79c3d6976a0a4dcac5aac4c7 · UID: d06d6178728adee60df5c7a602830cb4c6598844 · PDF: yes · Text: yes · Rule index: yes

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Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997

Type: 0da7c92fb2422d269fdaefc024e4cce437f2681c · UID: d15c1cb86a623d6059ccb86d0a47bf1adcc1a91b · PDF: yes · Text: yes · Rule index: yes

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FOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993 Minitry of Commerce Notification S.0_ No: 1056 (E); dated 3

Type: rules · UID: d551c8c243f467ac30a50f0a411c0c1332bfc7cc · PDF: yes · Text: yes · Rule index: yes

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F.No. 496/4/94 -CUS.VI

Type: 69d880c2d1f635c5bdc6f0351c53a2a29f4e50e1 · UID: d66659a02d7bdcf1759ba502451e7d38dbb04bbf · PDF: yes · Text: yes · Rule index: yes

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Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998

Type: 6936de1ecddfb60549f9cf46e227b5b62f9b0fe4 · UID: de4bc56d53869fe65c5ace4bbe6955bf443bc16e · PDF: yes · Text: yes · Rule index: yes

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Customs House Agents Licensing Regulations,1984

Type: 3ea8a6214f05fcc8659771b73022910ccc1201a2 · UID: dfe8f2e9b93eab4e6e9ce0598d02d728ec8487b7 · PDF: yes · Text: yes · Rule index: yes

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Circular No. 4/95-Cus_ dated 12/1/95

Type: circulars · UID: e57f09b363261f7cd24c8cec53ae4264dd420124 · PDF: yes · Text: yes · Rule index: yes

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Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957

Type: 1624570668b068805631c1abc16ab413b78a19bd · UID: eaa8ae430e4801529bd680c620d51d4976fc217e · PDF: yes · Text: yes · Rule index: yes

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Circular No. 17/95-Cus: dated 1/3/95

Type: circulars · UID: eb228c3194274d38440c03d50e69f9df634fa8c2 · PDF: yes · Text: yes · Rule index: yes

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Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994 Notification No. 49/94-Cus. (N.T.), dated 30-9-1994 In exe

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FOREIGN TRADE (REGULATION) RULES, 1993 Ministry of Commerce Notification No. GSR 791 (E); dated 30-12-1993 In exercise of the powers conferr

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F.No. 411/4/93 -CUS. III

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Customs Tariff (Identification, Assessment and Collection of AntiDumping Duty on Dumped Articles and for Determination of Injury) Rules, 199

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