Other Customs Acts
Chapters/Sections Related rules, regulations, notifications
Section 1 Short title, extent and commencement Section 2 Definitions
Section 3 Classes of officers of customs Section 4 Appointment of officers of customs Section 5 Powers of officers of Customs Section 6 Entrustment of functions of Board and customs officers on certain other officers
Chapter - III Appointment of Customs Ports, Airports, Warehousing Stations etc.
Section 7 Appointment of customs ports, airports etc. Section 8 Power to approve landing places and specify limits of customs area Section 9 Power to declare places to be warehousing stations Section 10 Appointment of boarding station
Chapter - IV Prohibitions on importation and exportation of goods
Section 11 Power to prohibit importation or exportation of goods
Chapter - IVA Detection of illegally imported goods and prevention of the disposal thereof
Section 11A Definitions Section 11B Power of Central Government to notify goods Section 11C Persons possessing notified goods to intimate the place of storage, etc. Notified Goods (Prevention of Illegal Import) Rules, 1969
Section 11D Precautions to be taken by persons acquiring notified goods Section 11E Persons possessing notified goods to maintain accounts Section 11F Sale, etc., of notified goods to be evidenced by vouchers Section 11G Sections 11C, 11E and 11F not to apply to goods in personal use
Section 11H Definitions Section 11I Power of Central Government to specify goods Section 11J Persons possessing specified goods to intimate the place of storage, etc. Section 11K Transport of specified goods to be covered by vouchers Specified Goods (Prevention of Illegal Export)
Rules, 1969
Section 11L Persons possessing specified goods to maintain accounts Section 11M Steps to be taken by persons selling or transferring any specified goods
Chapter - IV C Power to exempt from the provisions of Chapters IVA and IVB
Section 11N Power to exempt
Section 12 Dutiable goods Section 13 Duty on pilfered goods Section 14 Valuation of goods for purposes of assessment Customs Valuation (Determination of Price of
Imported Goods) Rules, 1988
Section 15 Date for determination of rate of duty and tariff valuation of imported goods Section 16 Date for determination of rate of duty and tariff valuation of export goods Section 17 Assessment of goods
Section 18 Provisional assessment of duty Customs (Provisional Duty Assessment) Regulations, 1963
Section 19 Determination of duty where goods consist of articles liable to different rates of duty Section 20 Re-importation of goods Section 21 Goods derelict, wreck, etc.
Section 22 | Abatement of duty on damaged or deteriorated goods |
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Section 23 | Remission of duty on lost, destroyed or abandoned goods |
Section 24 | Power to make rules for denaturing or mutilation of goods |
Section 25 Power to grant exemption from duty Section 26 Refund of export duty Section 27 Claim for refund of duty Section 27A Interest on delayed refunds Section 28 Notice for payment of duties, interest etc. Section 28A Power not to recover duties not levied or short-levied as a result of general practice Section 28AA Interest on delayed payment of duty Section 28AB Interest on delayed payment of duty in special cases Section 28B Duties collected from the buyer to be deposited with the Central Government
Section 28C Price of goods to indicate the amount of duty paid thereon Section 28D Presumption that incidence of duty has been passed on to the buyer
Section 28E In this Chapter, unless the context otherwise requires Section 28EF Authority for advance rulings Section 28G Vacancies, etc., not to invalidate proceedings Section 28H Application for advance ruling. Section 28I Procedure on receipt of application
Section 28J Applicability of advance ruling Section 28K Advance ruling to be void in certain circumstances Section 28L Powers of Authority Section 28M Procedure of Authority
Section 29 Arrival of vessels and aircrafts in India Section 30 Delivery of import manifest or import report
Section 31 Imported goods not to be unloaded from vessel until entry inwards granted
Section 32 Imported goods not to be unloaded unless mentioned in import manifest or import report Section 33 Unloading and loading of goods at approved places only Section 34 Goods not to be unloaded or loaded except under supervision of customs officer Section 35 Restrictions on goods being water-borne Section 36 Restrictions on unloading and loading of goods on holidays, etc. Section 37 Power to board conveyances Section 38 Power to require production of documents and ask questions Section 39 Export goods not to be loaded on vessel until entry-outwards granted Section 40 Export goods not to be loaded unless duly passed by proper officer Section 41 Delivery of export manifest or export report
Section 42 No conveyance to leave without written order Section 43 Exemption of certain classes of conveyances from certain provisions of this chapter
Chapter VII Clearance of imported goods and export goods
Section 44 Chapter not to apply to baggage and postal articles
Clearance of imported goods
Section 45 Restrictions on custody and removal of imported goods Section 46 Entry of goods for home consumption
Denaturing of Spirit Rules, 1972
Import Manifest (Aircraft) Regulations, 1976 Import Report (Form) Regulations, 1976
Export Manifest (Vessels) Regulations, 1976 Export Report (Form) Regulations, 1976
Bill of Entry (Electronic Declaration) Regulations, 1995
Bill of Entry (Forms) Regulations, 1976 ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990
Section 47 | Clearance of goods for home consumption |
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Section 48 | Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after |
unloading | |
Section 49 | Storage of imported goods in warehouse pending clearance |
Section 50 | Entry of goods for exportation |
Section 51 | Clearance of goods for exportation |
Chapter VIII | Goods in Transit |
Section 52 | Chapter not to apply to baggage, postal articles and stores |
Section 53 | Transit of certain goods without payment of duty |
Section 54 | Transhipment of certain goods without payment of duty |
Section 55 | Liability of duty on goods transited under section 53 or transhipped under section 54 |
Section 56 | Transportation of certain classes of goods subject to prescribed conditions |
Chapter IX | Warehousing |
Section 57 | Appointing of public warehouses |
Section 58 | Licensing of private warehouses |
Section 59 | Warehousing bond |
Section 59A | Omitted |
Section 60 | Permission for deposit of goods in a warehouse |
Section 61 | Period for which goods may remain warehoused |
Section 62 | Control over warehoused goods |
Section 63 | Payment of rent and warehouse charges |
Section 64 | Owner's right to deal with warehoused goods |
Section 65 | Manufacture and other operations in relation to goods in a warehouse |
Section 66 | Power to exempt imported materials used in the manufacture of goods in warehouse |
Section 67 | Removal of goods from one warehouse to another |
Section 68 | Clearance of warehoused goods for home consumption |
Section 69 | Clearance of warehoused goods for exportation |
Section 70 | Allowance in case of volatile goods |
Section 71 | Goods not to be taken out of warehouse except as provided by this act |
Section 72 | Goods improperly removed from warehouse, etc. |
Section 73 | Cancellation and return of warehousing bond |
Chapter X | Drawback |
Section 74 | Drawback allowable on re-export of duty-paid goods |
Section 75 | Drawback on imported materials used in the manufacture of goods which are exported |
Section 75A | Interest on drawback |
Section 76 | Prohibition and regulation of drawback in certain cases |
Chapter X A | Special Provisions relating to Special Economic Zone |
Section 75A | Notification of special economic zone |
Section 75B | Application of provisions |
Section 75C | Establishment and control |
Section 75D | Admission of goods. |
Section 75E | Exemption from duties of customs |
Section 75F | Levy of duties of customs |
Section 75G | Authorised operations |
Section 75H | Goods utilised within a special economic zone |
Section 75I | Drawback on goods admitted to a special economic zone |
Shipping Bill and Bill of Export (Form) Regulations, 1991
Goods Imported (Conditions of Transshipment) Regulations, 1995
Shipping Bill and Bill of Export (Form) Regulations, 1991
Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
Section 75J | Duration of stay |
Section 75K | Security |
Section 75L | Transfer of ownership |
Section 75M | Removal of goods |
Section 75N | Closure of a Special Economic Zone |
Chapter XI | Special provisions regarding baggage, goods imported or exported by post, and stores |
Section 77 | Declaration by owner of baggage |
Section 78 | Determination of rate of duty and tariff valuation in respect of baggage |
Section 79 | Bonafide baggage exempted from duty |
Goods imported or exported by post
Section 82 Label or declaration accompanying goods to be treated as entry Section 83 Rate of duty and tariff valuation in respect of goods imported or exported by post Section 84 Regulations regarding goods imported imported or exported by post
Stores
Section 85 Stores may be allowed to be warehoused without assessment to duty Section 86 Transit and transhipment of stores Section 87 Imported stores may be consumed on board a foreign-going vessel or aircraft Section 88 Application of section 69 and Chapter X to stores Section 89 Stores to be free of export duty Section 90 Concessions in respect of imported stores for the Navy
Section 91 Chapter not to apply to baggage and stores Section 92 Entry of coastal goods
Section 93 Coastal goods not to be loaded until bill relating thereto is passed, etc. Section 94 Clearance of coastal goods at destination Section 95 Master of a coasting vessel to carry an advice book Section 96 Loading and unloading of coastal goods at customs port or coastal port only Section 97 No coasting vessel to leave without written order Section 98 Application of certain provisions of this Act to coastal goods, etc. Section 98A Power to relax Section 99 Power to make rules in respect of coastal goods and coasting vessels
Section 100 Power to search suspected persons entering or leaving India, etc. Section 101 Power to search suspected persons in certain other cases Section 102 Persons to be searched may require to be taken before gazetted officer of customs or
magistrate Section 103 Power to screen or X-ray bodies of suspected persons for detecting secreted goods Section 104 Power to arrest Section 105 Power to search premises Section 106 Power to stop and search conveyances Section 106A Power to inspect Section 107 Power to examine persons Section 108 Power to summon persons to give evidence and produce documents Section 109 Power to require production of order permitting clearance of goods imported by land Section 110 Seizure of goods, documents and things
Section 111 Confiscation of improperly imported goods, etc. Section 112 Penalty for improper importation of goods, etc.
Baggage Rules, 1998
Baggage (Transit to Customs Stations) Regulations, 1967
Bill of Coastal Goods (Form) Regulations, 1976
Section 113 Confiscation of goods attempted to be improperly exported, etc. Section 114 Penalty for attempt to export goods improperly, etc. Section 114A Penalty for short-levy or non-levy of duty in certain cases
Section 115 Confiscation of conveyances Section 116 Penalty for not accounting for goods Section 117 Penalties for contravention, etc., not expressly mentioned Section 118 Confiscation of packages and their contents Section 119 Confiscation of goods used for concealing smuggled goods Section 120 Confiscation of smuggled goods notwithstanding any change in form, etc.
Section 121 Confiscation of sale-proceeds of smuggled goods Section 122 Adjudication of confiscations and penalties Section 123 Burden of proof in certain cases Section 124 Issue of show cause notice before confiscation of goods, etc.
Section 125 Option to pay fine in lieu of confiscation Section 126 On confiscation, property to vest in Central Government Section 127 Award of confiscation or penalty by customs officers not to interfere with other punishments
Section 127A Definitions Section 127B Application for settlement of cases
Section 127C Procedure on receipt of application under section 127B Section 127D Power of Settlement Commission to order provisional attachment to protect revenue Section 127E Power of Settlement Commission to reopen completed proceedings Section 127F Power and procedure of Settlement Commission Section 127G Inspection, etc., of reports Section 127H Power of Settlement Commission to grant immunity from prosecution and penalty Section 127-I Power of Settlement Commission to send a case back to the proper officer Section 127J Order of settlement to be conclusive
Section 127K Recovery of sums due under order of settlement Section 127L Bar on subsequent application for settlement in certain cases Section 128M Proceedings before Settlement Commission to be judicial proceedings Section 127MA Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications
to the Settlement Commission Section 127N Applications of certain provisions of Central Excise Act
Section 128 Appeals to Commissioner (Appeals)
Section 128A Procedure in appeal
Section 129 Appellate Tribunal
Section 129A Appeals to the Appellate Tribunal
Section 129B Orders of Appellate Tribunal
Section 129C Procedure of Appellate Tribunal
Section 129D Powers of Board or Commissioner of Customs to pass certain orders
Section 129DA Powers of revision of Board or Commissioner of Customs in certain cases
Section 129DD Revision by Central Government Section 129E Deposit, pending appeal, of duty and interest demanded or penalty levied Section 130 Statement of case to High Court Section 130A Application to High Court Section 130B Power of High Court or Supreme Court to require statement to be amended Section 130C Case before High Court to be heard by not less than two judges Section 130D Decision of High Court or Supreme Court on the case stated Section 130E Appeal to Supreme Court Section 131 Sums due to be paid notwithstanding reference, etc. Section 131A Exclusion of time taken for copy Section 131B Transfer of certain pending proceedings and transitional provisions
Customs (Settlement of Cases) Rules, 1999
Section 131C Definitions
Section 132 False declaration, false documents, etc. Section 133 Obstruction of officer of customs Section 134 Refusal to be X-rayed Section 135 Evasion of duty or prohibitions Section 135A Preparation Section 135B Power of court to publish name, place of business, etc., of persons convicted under the Act Section 136 Offences by officers of customs Section 137 Cognizance of offences Section 138 Offences to be tried summarily Section 138A Presumption of culpable mental state Section 138B Relevancy of statements under certain circumstances Section 138C Admissibility of micro films, facsimile copies of documents and computer printouts as
documents and as evidence computer printouts as documents and as evidence
Section 139 Presumption as to documents in certain cases
Section 140 Offences by companies
Section 140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Section 141 Conveyances and goods in a customs area subject to control of officers of customs Section 142 Recovery of sums due to Government
Section 143 Power to allow import or export on execution of bonds in certain cases Section 143A Duty deferment Section 144 Power to take samples Section 145 Owner, etc., to perform operations incidental to compliance with customs law Section 146 Custom House agents to be licensed
Section 146A Appearance by authorized representative Section 147 Liability of principal and agent Section 148 Liability of agent appointed by the person in charge of a conveyance
Section 149 Amendment of documents Section 150 Procedure for sale of goods and application of sale proceeds Section 151 Certain officers required to assist officers of customs Section 151A Instructions to officers of customs Section 152 Delegation of powers Section 153 Service of order, decision, etc. Section 154 Correction of clerical errors, etc. Section 154A Rounding off of duty, etc. Section 155 Protection of action taken under the Act Section 156 General power to make rules Section 157 General power to make regulations Section 158 Provisions with respect to rules and regulations Section 159 Rules, certain notifications and orders to be laid before Parliament Section 160 Repeal and savings Section 161 Removal of difficulties
Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995
Customs House Agents Licensing Regulations, 1984
[No. 52 of 1962]
CHAPTER 1
2. Definitions. - In this Act, unless the context otherwise requires, 1[(1) "adjudicating authority" means any authority competent to pass any order or decision under
this Act, but does not include the Board, 2[Commissioner (Appeals)] or Appellate Tribunal; (1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934);
(1B) "Appellate Tribunal" means the Customs, Excise and *Service Tax Appellate Tribunal constituted under section 129;]
(iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever;
5[(21A) "Fund" means the Consumer Welfare Fund established under section 12C of the 6Central Excises and Salt Act, 1944 (1 of 1944);]
*w.e.f. 14.5.2003
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[No. 52 of 1962]
CHAPTER 2
1[3. Classes of officers of customs. — There shall be the following classes of officers of customs, namely :
4. 1[Appointment of officers of customs. -(1) The 2[Board] may appoint such persons as it thinks fit to be officers of customs.
(2) Without prejudice to the provisions of sub-section (1), the 2[Board may authorise a Chief Commissioner of Customs or] a Commissioner of Customs or a 3[Joint or Assistant Commissioner of Customs or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs.]
5. Powers of officers of customs. -(1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.
1. Substituted by s.50 of the Finance Act, 1995 (22 of 1995)
6. Entrustment of functions of Board and customs officers to certain other officers. -The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.
<< Back Home>> [No. 52 of 1962]
CHAPTER 3
APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, WAREHOUSING STATIONS, ETC.
1
[(1)] The 2[Board] may, by notification in the Official Gazette, appoint
42) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 98 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.Substituted by s.50 of the Finance Act, 1995 (22 of 1995)
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.
1.Substituted by s.50 of the Finance Act, 1995 (22 of 1995)
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[No. 52 of 1962]
CHAPTER IV
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.
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[No. 52 of 1962]
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.
form and containing such particulars as may be specified by rules made in this behalf) prepared by the persons owning, possessing or controlling such goods.
11D. Precautions to be taken by persons acquiring notified goods. -No person shall acquire (except by gift or succession, from any other individual in India), after the notified date, any notified goods
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:
Provided that it shall not be necessary to maintain separately accounts in the form and manner specified by rules made in this behalf in the case of a person who is already maintaining accounts which contain the particulars specified by the said rules.
(2) Every person who owns, possesses or controls any notified goods and who uses any such goods for the manufacture of any other goods, shall maintain (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) a true and complete account of the notified goods so used by him and shall keep such account at the intimated place.
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. 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
purchaser or transferee, as the case may be, a memorandum containing such particulars as may be specified by rules made in this behalf and no such goods shall be taken from one place to another unless they are accompanied by the said memorandum.
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[No. 52 of 1962]
CHAPTER IVB
11H. Definitions. - In this Chapter, unless the context otherwise requires,
11H. 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.
exceeds fifteen thousand rupees shall, before making such acquisition, deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition :
Provided that a person who has delivered an intimation, whether under sub-section (1) or subsection (2), in relation to any specified goods, owned, possessed, controlled or acquired by him, shall not be required to deliver any further intimation so long as the specified goods are kept or stored at the intimated place.
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 :
Provided that no transport voucher shall be necessary for the transport, within a village, town or city, of any specified goods the market price of which, on the date of transport, does not exceed one thousand rupees.
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 :
Provided that it shall not be necessary to maintain separately accounts in the form and manner specified by rules made in this behalf in the case of a person who is already maintaining accounts which contain the particulars specified by the said rules.
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:
Provided that nothing in this section shall apply to petty sales of any specified goods if the aggregate market price obtained by such petty sales, made in the course of a day, does not exceed two thousand and five hundred rupees.
Explanation. -In this section "petty sale" means a sale at a price which does not exceed one thousand rupees.
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[No. 52 of 1962]
CHAPTER IVC
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.
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[No. 52 of 1962]
CHAPTER V
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 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) 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.]
# Substituted (w.e.f. 2.8.1976) by s. 13 of CTA, 1975 (51 of 1975)
## Substituted (w.e.f. 1.10.1963) by s. 2 of Customs and Central Excise (Amendment )Act, 1963 (30 of 1963)
## [international trade, where
### [Provided that such price shall be calculated with reference to the rate of exchange as in force on the date on which a bill of entry is presented under section 46, or a shipping bill or bill of export, as the case may be, is presented under section 50;]
$ [Omitted]
*[(1A) Subject to the provisions of sub-section (1), the price referred to in that sub-section in respect of imported goods shall be determined in accordance with the rules made in this behalf.]
**[(3) For the purposes of this section
##[ (b) "foreign currency" and "Indian currency" have the meanings respectively assigned to them in clause (m) and clause (q) of section 2 of the Foreign Management Act, 1999.]
# Substituted (w.e.f. 2.8.1976) by s. 13 of CTA, 1975 (51 of 1975)
$ Omitted [w.e.f 16.8.1988 vide Notification No. 50/88 (N.T)- Cus., dated 18.7.1988] by s. 2 of the Customs (Amendment) Act, 1988 (27 of 1988) ## Substituted (w.e.f.11.5.2002) by s. 118 of the Finance Act,2002 (20 of 2002)
* Inserted (w.e.f.16.8.1988 vide Notification No. 50/88 (N.T)- cus, dated 18.7.1988) by s. 2 of the Customs (Amendment) Act, 1988 (27 of 1988)
### Substituted (w.e.f. 1.7.1978) by s. 3 of Customs, Central Excise and Salt and Central Board of Revenue (Amendment ) Act, 1978 (25 of 1978)
** Inserted (w.e.f. 1.7.1978) by s. 3 of Customs, Central Excise and Salt and Central Board of Revenue (Amendment ) Act, 1978 (25 of 1978)
15. Date for determination of rate of duty and tariff valuation of imported goods. - (1) 1[The rate of duty2[Omitted]] and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force,-(a) in the case of goods entered for home consumption under section 46, on the date on which a bill of entry in respect of such goods is presented under that section;
(c) in the case of any other goods, on the date of payment of duty:
3[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 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.]
(2) The provisions of this section shall not apply to baggage and goods imported by post. 4[ Omitted]
*w.e.f. 14.5.2003
Prior to 14.5.2003
of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force,
17. Assessment of duty. - (1) After an importer has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 the imported goods or the export goods, as the case may be, or such part thereof as may be necessary may, without undue delay, be examined and tested by the proper officer.
18. Provisional assessment of duty. -(1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46
1. Substituted by s. 3 and Schedule II of the The Repealing and Amending Act, 1974
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 :
20. 1[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.]
2[Omitted]
consumption on account of any accident not due to any wilful act, negligence or default of the owner, his employee or agent,
such goods shall be chargeable to duty in accordance with the provisions of sub-section (2).
consent of the owner in any other manner, and the gross sale proceeds shall be deemed to be the value of such goods.
# Substituted by s. 100 of Finance Act,1999
23. Remission of duty on lost, destroyed or abandoned goods. -#[(1) Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the ##[Assistant Commissioner of Customs or Deputy Commissioner of Customs] that any imported goods have been lost *[(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, ## [the Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall remit the duty on such goods.
###[(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.]
** "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.”
* Inserted (w.e.f. 13.5.1983) by s. 48 of the Finance Act, 1983
# Substituted (w.e.f. 13.5.1983) by s. 48 of the Finance Act, 1983
## Substituted by s. 100 of Finance Act,1999
** Inserted vide Chapter IV of Finance Bill 2006-07.
(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.]
*[(2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope of 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.]
**[(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.
Explanation. -"Form or method", in relation to a rate of duty of customs, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable.]
***[(4) Every notification issued under sub-section (1) *[or sub-section 2A] shall,
****(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.
# Substituted (w.e.f. 14.5.2003) by s. 107 of the Finance Act, 2003 *Inserted w.e.f. 11.5.2002 by Finance Act, 2002 ** Inserted (w.e.f.13.5.1983) by Finance Act, 1983 *** Inserted (w.e.f.1.8.1998) by Finance Act, 1998 **** Inserted (w.e.f. 14.5.2003) by s. 107 of the Finance Act, 2003
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
27. #[Claim for refund of duty. - (1) Any person claiming refund of any ##[duty and interest, if any, paid on such duty]
may make an application for refund of such ##[duty and interest, if any, paid on such duty] to the ###[Assistant Commissioner of Customs or Deputy Commissioner of Customs]
from the date of payment of [##[duty and interest, if any, paid on such duty], ####[in such form and manner] as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of ## [ duty and interest, if any paid on such duty], in relation to which such refund is claimed was collected from, or paid by,
him and the incidence of such ## [ duty and interest, if any paid on such duty], had not been passed on by him to any other person:
Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the
provisions of sub-section (2):
Provided further that the limitation of one year or six months, as the case may be, shall not apply where any ## [ duty and interest, if any paid on such duty], has been paid under protest.
*[Provided also that in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the date of issue of such order.]
##### [Explanation I]. - For the purposes of this sub-section, "the date of payment of ## [ duty and interest, if any paid on such duty], in relation to a person, other than the importer, shall be construed as "the date of purchase of goods" by such person.
**[Explanation II. -Where any duty is paid provisionally under section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty after the final assessment thereof.]
# Substituted (w.e.f. 20.9.1991) by s. 10 of the Central Excise and Customs Laws (Amendment ) Act, 1991 ## Substituted (w.e.f. 23.12.1991) by s.2 of the Customs (Amendment ) Act, 1991 ### Substituted by s. 100 of the Finance Act, 1999 #### Substituted by s. 54 of the Finance Act, 1995 ##### Explanation renumbered (w.e.f. 1.8.1998) by s. 100 of the Finance Act, 1998
* Inserted by s. 60 of the Finance Act, 1996 ** Inserted (w.e.f 1.8.1998) by s. 100 of the Finance Act, 1998
***w.e.f. 14.5.2003
*[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, #[not below five per cent] and not exceeding thirty per cent per annum as is for the time being fixed ##[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:
Provided that where any duty, ordered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date Immediately after three months from such date, till the date of refund of such duty.
Explanation. — Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any court against an order of the ### [Assistant Commissioner of Customs or Deputy
Commissioner of Customs] under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal or as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes of this section.]
* Inserted by Finance Act, 1995.
# Substituted w.e.f. 11.5.2001 by Finance Act, 2001. Earlier it was "not below 10 percent"
## Substituted by Finance Act, 2000. Earlier it was " by the Board"
### Substituted by Finance Act, 1999
28. #[Notice for payment of duties, interest etc.—(1) When any duty has not been levied or has been short-levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may,
Provided that where any duty has not been levied or has been short-levied or the interest has not been charged 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 by the importer or the exporter or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect as if for the words "one year" and "six months", the words "five years" were substituted.
Provided also that where the amount of duty which has not been levied or has been short-levied or erroneously refunded or the interest payable thereon has not been paid, part paid or erroneously refunded is more than one crore rupees, no notice under this sub-section shall be served except with the prior approval of the Chief Commissioner of Customs.
Explanation. -Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be.
from the date of service of the notice on the person under sub-section (1).
(2B) Where any duty has not been levied or has been short-levied or erroneously refunded, or any interest payable has not been paid, part paid or erroneously refunded, the person, chargeable with the duty or the interest, may pay the amount of duty or interest before service of notice on him under sub-section (1) in respect of the duty or the interest, as the case may be, and inform the proper officer of such payment in writing, who, on receipt of such information, shall not serve any notice under sub-section (1) in respect of the duty or the interest so paid:
Provided that the proper officer may determine the amount of short-payment of duty or interest, if any, which in his opinion has not been paid by such person and, then, the proper officer shall proceed to recover such amount in the manner specified in this section, and the period of " one year" or "six months" as the case may be, referred to in sub-section (1) shall be counted from the date of receipt of such information of payment.
Explanation 1:- Nothing contained in this sub-section shall apply in a case where the duty was not levied or was not paid or the interest was not paid or was part paid or the duty or interest was erroneously refunded by reason of collusion or any willful mis-statement or suppression of facts by the importeror the exporter or the agent or employee of the importer or exporter.
Explanation 2:-For the removal of doubts, it is hereby declared that the interest under section 28AB shall be payable on the amount paid by the person under this sub-section and also on the amount of short-payment of duty, if any, as may be determined by the proper officer, but for this sub-section.
(2C) The provisions of sub-section (2B)shall not apply to any case where the duty or the interest had become payable or ought to have been paid before the date on which the Financial Bill, 2001 receives the assent of the President.
# Substituted by Finance Act, 1995 $w.e.f. 14.5.2003 ** Inserted (w.e.f. 11.5.2001) by s. 103 of the Finance Act, 2001 (14 of 2001)
*[28A. Power not to recover duties not levied or short-levied as a result of general practice.
- #[(l)] Notwithstanding anything contained in this Act, if the Central Government is satisfied
then, the Central Government may, by notification in the Official Gazette, direct that the whole of the duty payable on such goods, or, as the case may be, the duty in excess of that payable on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which the duty was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.]
##[(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:
Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the ###[Assistant Commissioner of Customs or Deputy Commissioner of Customs], in the form referred to in sub-section (1) of section 27, before the
expiry of six months from the date of issue of the said notification.]
* Inserted (w.e.f 1.7.1978) by Customs, Central Excise and Salt and Central Board of Revenue (Amendment ) Act, 1978 (25 of 1978)
# Renumbered by Customs, Central Excise Laws (Amendment ) Act, 1988
## Substituted w.e.f. 20.9.1991 by Central Excise Laws and Customs (Amendment ) Act, 1991
### Substituted vide s. 100 of the Finance Act, 1999 (27 of 1999)
*[28AA. Interest on delayed payment of duty. — #[(1)] ##[Subject to the provisions contained in section 28AB where a person,] chargeable with the duty determined under sub-section (2) of section 28, fails to pay such duty within three months from the date of such determination, he shall pay, in addition to the duty, interest ###[at such rate not below ####[ten 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 duty from the date immediately after the expiry of the said period of three months till the date of payment of such duty :
Provided that where a person chargeable with duty determined under sub-section (2) of section 28 before the date on which the Finance Bill, 1995 receives the assent of the President, fails to pay such duty within three months from such date, then, such person shall be liable to pay interest under this section from the date immediately after three months from such date, till the date of payment of such duty.
Explanation 1. -Where the duty determined to be payable is reduced by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the court, the date of such determination shall be the date on which an amount of duty is first determined to be payable.
Explanation 2. -Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, the court, the date of such determination shall be,
** (2) The provisions of sub-section (1) shall not apply to cases where the duty or the interest becomes payable or ought to be paid on and after the date on which the Finance Bill, 2001 receives the assent of the President.
* Inserted by Finance Act, 1995
# Renumbered w.e.f. 11.5.2001 by Finance Act.2001
## Substituted by Finance Act, 1996
### Substituted by Finance Act, 2000
** Inserted (w.e.f. 11.5.2001) by s. 104 of the Finance Act, 2001 (14 of 2001)
*[28AB. Interest on delayed payment of duty in special cases. -#[(1) Where any duty has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2), or has paid the duty under sub-section (2B), of section 28, shall, in addition to the duty, be liable to pay interest at such rate not ##[below ten 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, from the first day of the month succeeding the month in which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the case may be, but for the provi sions contained in sub-section (2), or sub-section 2B, of section 28, till the date of payment of such duty:
Provided that in such cases where the duty becomes payable consequent to issue of an order, instruction or direction by the Board under section 151A, and such amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within 45 days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole of the amount, including the amount already paid.
(2) The provisions of sub-section (1) shall not apply to cases where the duty or interest had become payable or ought to have been paid before the date on which the finance bill, 2001 receives the assent of the President.]
Explanation 1. — Where the duty determined to be payable is reduced by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest shall be payable on such reduced amount of duty.
Explanation 2. — Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest shall be payable on such increased or further increased amount of duty.]
* Inserted by Finance Act, 1996
# Substituted w.e.f. 11.5.2001 by Finance Act, 2001
## Substituted w.e.f. 11.5.2002 by Finance Act, 2002. Earlier it was "Eighteen percent"
*[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 or any Court or in any other provision of this Act or the regulations made thereunder, #[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.
#[(2) Where any amount is required to be paid to the credit of the Central Government under subsection (1) 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.
* Inserted w.e.f 20.9.1991 by Central Excise Laws and Customs (Amendment ) Act, 1991
# Substituted by Finance Act, 2000 and will be effective from 20th day of sept, 1991 vide section 82 of Finance Act, 2000
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CHAPTER VA
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC, FOR PURPOSES OF REFUND
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.
Every person who had paid the duty on any goods under this Act shall, unless the contrary is proved by him, he deemed to have passed on the full incidence of such duty to the buyer of such goods.
[No. 52 of 1962]
CHAPTER VI
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
and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft :
Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property.
*[(1) The person-in-charge of
(iii) a vehicle,
carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form and if the import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the personin-charge or any other person referred to in this sub-section, who causes such delay, shall be
liable to a penalty not exceeding fifty thousand rupees.]
or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.
*w.e.f. 14.5.2003
Prior to 14.5.2003
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.
of such goods.
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:
Provided that the Board may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer.
such questions.
vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel.
40. Export goods not to be loaded unless duly passed by proper officer. The person-incharge of a conveyance shall not permit the loading at a customs station
41. Delivery of export manifest or export report. (1) The person-in-charge of a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver
to the proper officer in the case of a vessel or aircraft, an export manifest, and in the case of a vehicle, an export report, in the prescribed form.
$[Omitted]
$ Omitted by Finance Act, 2004
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.
# Substituted by s. 100 of the Finance Act, 1999(27 of 1999)
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[No. 52 of 1962]
CHAPTER VII
##[(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered 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 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.]]
# Substituted by Finance Act, 1999
## Substituted by Finance Act, 1995
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 to the proper officer a bill of entry for home consumption or warehousing in the prescribed form :
Provided that if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section
57 without warehousing the same.
Provided that the #[Commissioner of Customs] may in any special circumstances permit a bill of entry to be presented ## [before the delivery of such report]:
###[Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.]
# Substituted by Finance Act, 1995
### Substituted by s. 63 of Finance Act, 1996
47. Clearance of goods for home consumption. - #[(1)] Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption.
*[(2) Where the importer fails to pay the import duty under sub-section (1) ##[within ### [five days] excluding holidays] from the date on which the bill of entry is returned to him for payment of duty, he shall pay interest at #### [such rate, not below ###[ten 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 duty till the date of payment of the said duty:
Provided that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 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.]
**[Provided further 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.]
* Inserted w.e.f. 23.12.1991 by Customs (Amendment) Act, 1991
** Inserted by Finance Act, 1995
## Substituted by Finance Act, 1999. Earlier it was " within seven days"
### Substituted w.e.f. 11.5.2002 by Finance Act, 2002. Earlier it was " two days"
48. Procedure in case of goods not cleared, warehoused, or transhipped within # [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 within ## [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:
Provided that
Explanation. -In this section, "arms" and "ammunition" have the meanings respectively assigned to them in the Arms Act, 1959 (54 of 1959).
# Substituted by Customs (Amendment) Act, 1991. Earlier it was " two months"
## Substituted by Customs (Amendment) Act, 1991. Earlier it was " forty five days"
49. Storage of imported goods in warehouse pending clearance. - Where in the case of any imported goods, whether dutiable or not, entered for home consumption, the # [Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time, the goods may, pending clearance, be permitted to be stored in a public warehouse, or in a private warehouse if facilities for deposit in a public warehouse are not available; but such goods shall not be deemed to be warehoused goods for the purposes of this Act, and accordingly the provisions of Chapter IX shall not apply to such goods.
50. Entry of goods for exportation. - (1) The exporter of any goods shall make entry thereof by presenting 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 in the prescribed form.
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
51. Clearance of goods for exportation. - Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may
make an order permitting clearance and loading of the goods for exportation.
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[No. 52 of 1962]
CHAPTER VIII
GOODS IN TRANSIT
(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 the prescribed form:
*[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 the
prescribed form .]
the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs station to which transhipment is allowed.
* Inserted by s. 106 of the Finance Act, 1999(27 of 1999)
55. Liability of duty on goods transited under section 53 or transhipped under section 54. 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.
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[No. 52 of 1962]
WAREHOUSING
57. Appointing of public warehouses. -At any warehousing station, the #[Assistant
Commissioner of Customs or Deputy Commissioner of Customs], may appoint public warehouses wherein dutiable goods may be deposited. $[Omitted]
# Substituted by Finance Act, 1999
$ w.e.f. 23.12.1991 "without payment of duty" omitted by Customs (Amendment) Act, 1991
58. Licensing of private warehouses. -(1) At any warehousing station, the #[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may license private warehouses wherein dutiable goods imported by or on behalf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited.$ [Omitted]
# Substituted by Finance Act, 1999
$ w.e.f. 23.12.1991 "without payment of duty" omitted by Customs (Amendment) Act, 1991
59. Warehousing bond. - #[(1) The importer of any goods specified in $[omitted] sub-section (1) of section 61, which have been entered for warehousing and assessed to duty under section 17 or section 18 shall execute a bond binding himself in a sum equal to twice the amount of the duty assessed on such goods—
force notwithstanding the transfer of the goods to any other person or the removal of the goods to another warehouse :
Provided that where the whole of the goods or any part thereof are transferred to another person, the proper officer may accept a fresh bond from the transferee in a sum equal to twice the amount of duty assessed on the goods transferred and thereupon the bond executed by the transferor shall be enforceable only for a sum mentioned therein less the amount for which a fresh bond is accepted from the transferee.
# substituted w.e.f. 23.12.1991 by Customs (Amendment) Act, 1991 $ w.e.f. 13.5.1994 "clause (a) of " Omitted by Finance Act, 1994 ## Substituted by finance Act, 2000 ### Substituted by finance Act, 1999
60. Permission for deposit of goods in a warehouse. - When the provisions of # [section 59
$[Omitted]] have been complied with in respect of any goods, the proper officer may make an order permitting the deposit of the goods in a warehouse.$$ [Omitted]
# Substituted w.e.f. 23.12.1991 by by Customs (Amendment) Act, 1991 $ w.e.f. 13.5.1994 "or Section 59A" omitted by Finance Act, 1994
$$ w.e.f. 23.12.1991 "without payment of duty" omitted by Customs (Amendment) Act, 1991
#[61. Period for which goods may remain warehoused. — (1) Any warehoused goods may be left in the warehouse in which they are deposited or in any warehouse to which they may be removed,
(a) in the case of capital goods intended for use in any hundred per cent export oriented
undertaking, till the expiry of five years;*
*(aa) in the case of goods other than capital goods intended for use in any hundred percent export -oriented undertaking, till the expiry of three years; and;
(b) in the case of any other goods, till the expiry of one year, after the date on which the proper officer has made an order under section 60 permitting the deposit of the goods in a warehouse :
Provided that
## [(i) in the case of any goods which are not likely to deteriorate, the period specified in *[ clause (a) or or clause (aa) or clause (b)] may, on sufficient cause being shown, be extended
Provided further that when the licence for any private warehouse is cancelled, the owner of any goods warehoused therein shall, within seven days from the date on which notice of such cancellation is given or within such extended period as the proper officer may allow, remove the goods from such warehouse to another warehouse or clear them for home consumption or exportation.
#### [(2) Where any warehoused goods
Provided that the Board may, if it considers it necessary so to do in the public interest, by order and under circumstances of an exceptional nature, to be specified in such order, waive the whole or part of any interest payable under this section in respect of any warehoused goods :
Provided further that the Board may, if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette, specify the class of goods in respect of which no interest shall be charged under this section.
Explanation. — For the purposes of this section, "hundred per cent export oriented undertaking" has the same meaning as in Explanation 2 to sub-section (1)of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944).
# w.e.f. 13.5.1994, substituted by Finance Act, 1994. ## w.e.f. 11.5.2002, substituted by Finance Act, 2002 ### substituted by Finance Act, 1995 #### substituted by Finance Act, 1999
*w.e.f. 14.5.2003
Prior to 14.5.2003
62. Control over warehoused goods. -(1) All warehoused goods shall be subject to the control of the proper officer.
63. Payment of rent and warehouse charges. - (1) The owner of any warehoused goods shall pay to the warehouse-keeper rent and warehouse charges at the rates fixed under any law for the time being in force or where no rates are so fixed, at such rates as may be fixed by the # [Commissioner of Customs].
(2) If any rent or warehouse charges are not paid within ten days from the date when they became due, the warehouse-keeper may, after notice to the owner of the warehoused goods and with the permission of the proper officer cause to be sold (any transfer of the warehoused goods notwithstanding) such sufficient portion of the goods as the warehouse-keeper may select.
# Substituted by Finance Act, 1995
64. Owner's right to deal with warehoused goods. - With the sanction of the proper officer and
on payment of the prescribed fees, the owner of any goods may either before or after warehousing the same
65. Manufacture and other operations in relation to goods in a warehouse. - (1) With the sanction of the # [Assistant Commissioner of Customs or Deputy Commissioner of Customs] and subject to such conditions and on payment of such fees 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.
# Substituted by Finance Act, 1999
warehoused goods at the warehouse to which removal is permitted.
$ w.e.f. 23.12.1991 "without payment of duty" omitted by Customs (Amendment) Act, 1991
68. Clearance of warehoused goods for home consumption. -The importer of any warehoused goods may clear them for home consumption, if
*Provided that the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of rent, interest, other charges and penalties that may be payable in respect of the goods and upon such relinquishment, he shall not be liable to pay duty thereon.
** Provided further 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 exportation. -(1) Any warehoused goods may be exported to a place outside India without payment of import duty if
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 #[Assistant Commissioner of Customs or Deputy Commissioner of Customs] may remit the duty on such deficiency.
(2) This section applies to such warehoused goods as the Central Government, having regard to the volatility of the goods and the manner of their storage, may, by notification in the Official Gazette, specify.
# Substituted by the Finance Act, 1999
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 re-exportation, 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,
Omitted]] and which have not been cleared for home consumption or exportation are not duly accounted for to the satisfaction of the proper officer,
the proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with all penalties, rent, interest and other charges payable in respect of such goods.
(2) If any owner fails to pay any amount demanded under sub-section (1), the proper officer may, without prejudice to any other remedy, cause to be detained and sold, after notice to the owner (any transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the warehouse, as the said officer may select.
# Substituted w.e.f. 23.12.1991 by by Customs (Amendment) Act, 1991
$ w.e.f. 13.5.1994 " or Sec 59A" omitted by Finance Act, 1994
73. Cancellation and return of warehousing bond. - When the whole of the goods covered by any bond executed under # [section 59 $[Omitted]] have been cleared for home consumption or exported or are otherwise duly accounted for, and when all amounts due on account of such goods have been paid, the proper officer shall cancel the bond as discharged in full, and shall on demand deliver it, so cancelled, to the person who has executed or is entitled to receive it.
# Substituted w.e.f. 23.12.1991 by by Customs (Amendment) Act, 1991 $ w.e.f. 13.5.1994 " or Sec 59A" omitted by Finance Act, 1994
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[No. 52 of 1962]
CHAPTER X
DRAWBACK
74. Drawback allowable on re-export of duty-paid goods. -(1) When any goods capable of
being easily identified which have been imported into India and upon which # [any duty has been paid on importation,
(iii) are entered for export by post under section 82 and the proper officer makes an order permitting clearance of the goods for exportation,
ninety-eight per cent of such duty shall, except as otherwise hereinafter provided, be repaid as drawback, if -]
Provided that in any particular case the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit.
# Substituted w.e.f. 27.12.1985 by Custom (Amendment) Act, 1985
## Substituted by Finance Act, 1999
* Inserted by Finance Act, 1995
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 #[manufactured, processed or on which any operation has been carried out in India], *[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], ## [or being goods entered for export by post under section 82 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 #[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).
**[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 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 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:
Provided further that where any drawback has been allowed on any goods under this sub-section and the sale proceeds in respect of such goods are not received by or on behalf of the exporter in India within the time allowed under the ### [Foreign Exchange Management Act, 1999], such drawback shall be deemed never to have been allowed and the Central Government may, by rules made under sub-section (2), specify the procedure for the recovery or adjustment of the amount of such drawback.]
***[ (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 # [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.]
(2) The Central Government may make rules for the purpose of carrying out the provisions of sub-section (1) and, in particular, such rules may provide
****[(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;
(aa) for specifying the goods in respect of which no drawback shall be allowed;
**[ (ab) for specifying the procedure for recovery or adjustment of the amount of any drawback which had been allowed under sub-section (1) ****[or interest chargeable thereon;]
****[(d) for the manner and the time within which the claim for payment of drawback may be filed.
** [(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.]
# Substituted by Finance Act, 1995
* Inserted by Finance Act, 1983 ## substituted w.e.f. 13.5.1983 by Custom (Amendment) Act, 1985 ** Inserted by Finance Act, 1991 ### substituted w.e.f.11.5.2002 by Finance Act 2002 *** Inserted w.e.f 1.7.1978 by Customs, Central Excise and Salt and Central Board of Revenue
(Amendment ) Act, 1978 (25 of 1978) **** Inserted by Finance Act,1995
*75A. Interest on drawback. — (1) Where any drawback payable to a claimant under section 74 or section 75 is not paid # [within a period of **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 # [period of **one month] till the date of payment of such drawback :
**Omitted
(2) Where any drawback has been paid to the claimant erroneously, 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 section 28AA from the date after the expiry of the said period of # [two months] till the date of recovery of such drawback
* Inserted by Finance Act, 1995 # substituted w.e.f 8.1.1999 by Customs (Amendment) Act, 1998 . Earlier it was " Three months"
**substituted w.e.f. 14.5.2003 by Finance Act, 2003. Earlier it was "Two months"
Prior to 14.5.2003
76. Prohibition and regulation of drawback in certain case s. - (1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed
$ (a) Omitted
$ Omitted w.e.f. 13.5.1983 by Finance Act, 1983 # Substituted w.e.f. 13.5.1983 by Finance Act, 1983
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[No. 52 of 1962]
CHAPTER X A
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, AND STORES BAGGAGE
76A. Notification of special economic zone. The Central Government may, by notification in the Official Gazette, specify special economic zones comprising specifically delineated areas where any goods admitted shall be regarded, in so far as duties of customs are concerned, as being outside the customs territory of India as provided in this Chapter.
76B. Application of provisions. The provisions of this Chapter and other Chapters shall apply to goods admitted to a special economic zone but in the event of conflict between the provisions of this Chapter and other Chapters, the provisions of this Chapter shall prevail.
76C. Establishment and control. (1) The Central Government may make rules specifying the requirements relating to goods or class of goods admissible to a special economic zone, the nature of operations to which such goods or class of goods may be subjected to, the conditions to be fulfilled and the procedures to be followed in this regard.(2) The Board may specify, in the regulations made in this behalf, arrangements for customs control in a special economic zone.(3) The proper officer shall have the right to carry out checks, at any time, on the goods kept or
stored in a special economic zone.
76D. Admission of goods. Subject to such conditions as may be specified in the rules made in this behalf, any goods imported directly from outside India or procured from within India shall be authorised for admission to a special economic zone.
76E. Exemption from duties of customs. Without prejudice to the provisions of sections 76F, 76G and 76H, any goods admitted to a special economic zone shall be exempt from duties of customs.
76F. Levy of duties of customs. Subject to the conditions as may be specified in the rules made in this behalf,
76G. Authorised operations. All goods admitted to a special economic zone shall undergo such operations including processing or manufacturing as may be specified in the rules made in this behalf.
76H. Goods utilised with a special economic zone.
76-I. Drawback on goods admitted to a special economic zone. Any goods admitted to a special economic zone from the domestic tariff area for the purposes authorised under this Chapter shall be eligible for drawback under section 75 as if such goods are export goods for the
purposes of that section.
76J. Duration of stay. Any goods admitted to a special economic zone shall not be allowed to remain within such zone beyond such time as may be specified in the rules made in this behalf.
76K. Security. Any goods admitted free of duty to a special economic zone or goods under transhipment to and from such zone without payment of duty shall be subject to execution of such bond and such surety or security as may be specified in the rules made in this behalf.
76L. Transfer of ownership. Any goods admitted to, or produced or manufactured in, a special economic zone shall be allowed for transfer of ownership subject to such conditions as may be specified in the rules made in this behalf.
76M. Removal of goods. Any goods admitted to, or produced or manufactured in, a special economic zone may be removed in accordance with such procedure as may be specified in the rules made in this behalf.
76N. Closure of a special economic zone. In the event of closure of a special economic zone by the Central Government, by notification in the Official Gazette, the goods admitted to, or produced or manufactured in, such zone shall be removed within such time and in such manner as may be specified in the rules made in this behalf.
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[No. 52 of 1962]
CHAPTER XI
SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, AND STORES
BAGGAGE
duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.
79. Bona fide baggage exempted from duty. -(1) The proper officer may, subject to any rules made under sub-section (2), pass free of duty
articles does not exceed such limits as may be specified in the rules.
80. Temporary detention of baggage. - Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India *[and if for any reason, the passenger is not able to collect the article at the time of his leaving India, the article may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name.]
* Inserted by Finance Act, 1995
81. Regulations in respect of baggage. - The Board may make regulations,
Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the postal authorities for exportation.
84. Regulations regarding goods imported or to be exported by post. - The Board may make regulations providing for
(2) Any stores imported in a vessel or aircraft may, with the permission of the proper officer, be
transferred to any vessel or aircraft as stores for consumption therein as provided in section 87 or section 90.
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.
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[No. 52 of 1962]
CHAPTER XII
PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS
(2) Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.
(2) Where any coastal goods are unloaded at any port, the proper officer shall permit clearance
thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under subsection (1).
95. Master of a coasting vessel to carry an advice book. -(1) The master of every vessel carrying coastal goods shall be supplied by the Customs authorities with a book to be called the "advice book".
officer.
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.
*[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.]
* Inserted by Finance Act, 1995
99. Power to make rules in respect of coastal goods and coasting vessels. -The Central Government may make rules for
<< Back Home>> [No. 52 of 1962]
CHAPTER XIII
SEARCHES, SEIZURE AND ARREST
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 # [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.
(a) | gold; | ||||
(b) | diamonds; | ||||
(c) | manufactures | of | gold | or | diamonds; |
(d) | watches; |
# Substituted by Finance Act, 1995
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.
Explanation. -For the purposes of this section, the expression "registered medical practitioner" means any person who holds a qualification granted by an authority specified in the Schedule to the Indian Medical Degrees Act,1916 (7 of 1916), or notified under section 3 of that Act, or by an authority specified in any of the Schedules to the Indian Medical Council Act, 1956 (102 of 1956).
104. Power to arrest. - (1) If an officer of customs empowered in this behalf by general or special order of the # [Commissioner of Customs] has reason to believe that any person in India or within the Indian customs waters has been guilty of an offence punishable under section 135, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.
# Substituted by Finance Act, 1995
1. Now Code of Criminal Procedure, 1973
105. Power to search premises. - (1) If the ## [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.
(2) The provisions of the Code of Criminal Procedure, 1898 (5 of 1898)*, relating to searches shall, so far as may be, apply to searches under this section subject to the modification that subsection (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the words # [Commissioner of Customs] were substituted.
* Now Code of Criminal Procedure, 1973 # Substituted by Finance Act, 1995 ## Substituted by Finance Act, 1999
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
use all lawful means for stopping it, and where such means fail, the vehicle or animal may be fired upon.
*[106A. Power to inspect. - Any proper officer authorised in this behalf by the # [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.]
* Inserted w.e.f. 3.1.1969 by Customs (Amendment) Act, 1969 # Substituted by Finance Act, 1995
107. Power to examine persons. -Any officer of customs empowered in this behalf by general or special order of the # [Commissioner of Customs] may, during the course of any enquiry in connection with the smuggling of any goods,
# Substituted by Finance Act, 1995
108. Power to summon persons to give evidence and produce documents. -(1) Any gazetted officer of customs 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 in connection with the smuggling of any goods.
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 :
Provided that nothing in this section shall apply to any imported goods passing from a land frontier to a land customs station by a route appointed under clause (c) of section 7.
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 :
Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.
*[ (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 subsection (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.
(1B) Where any goods, being goods specified under sub-section (1A), have been seized by a proper officer under sub-section (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceedings under this Act and shall make an application to a Magistrate for the purpose of
the Magistrate, and certifying the correctness of any list of samples so drawn.
(1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.]
(2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given
under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:
Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the # [Commissioner of Customs] for a period not exceeding six months.
* Inserted w.e.f. 27.12.1985 by Custom Amendment Act, 1985 # Substituted by Finance Act, 1995
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[No. 52 of 1962]
CHAPTER XIV
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
111. Confiscation of improperly imported goods, etc. -The following goods brought from a place outside India shall be liable to confiscation :
of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer;
* [(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.]
* Inserted w.e.f. 3.1.1969 by Customs (Amendment) Act, 1969
# Substituted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
## Substituted by Finance Act, 1999. Earlier it was " in respect thereof"
112. Penalty for improper importation of goods, etc. -Any person,
* [(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 not exceeding the difference between #[ the declared value and the value thereof or five thousand rupees], whichever is the greater;
exceeding the duty sought to be evaded on such goods or the difference between the declared value and the value thereof or five thousand rupees,] whichever is the highest.]
* Inserted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973 # Substituted w.e.f. 11.5.2001 by Finance Act, 2001
113. Confiscation of goods attempted to be improperly exported, etc. -The following export goods shall be liable to confiscation :
entry made under this Act, or in the case of baggage in the declaration made under section 77;
# [(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;]
** [(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;]
*[ (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 purpos es of that Chapter have been contravened.]
* Inserted w.e.f 3.1.1969 by Customs (Amendment) Act, 1969
** Inserted by Finance Act, 1991
$w.e.f. 14.5.2003 by Finance Act, 2003 # Substituted w.e.f. 14.5.2003 by Finance Act, 2003
Prior 14.5.2003
114. Penalty for attempt to export goods improperly, etc. -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
(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.]
# substituted w.e.f 11.5.2001 by Finance Act, 2001
## Substituted w.e.f. 14.5.2003 by Finance Act, 2003
Prior to 14.5.2003
* [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 $[omitted] 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 sub-section (2) of section 28 shall also
be liable to pay a penalty equal to the duty or interest so determined :
# [Provided that where such duty or interest, as the case may be, as determined under subsection (2) of section 28, and the interest payable thereon under section 28AB, 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:
Provided further that the benefit of reduced penalty under the first proviso shall be available subject to the condition that the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso:
Provided also that where the duty or interest determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty or interest as reduced or increased, as the case may be, shall be taken into account:
Provided also that in a case where the duty or interest determined to be payable is increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, the benefit of reduced penalty under the first proviso shall be available if the amount of the duty or the interest so increased, along with the interest payable thereon under section 28AB, and twenty-five per cent. of the consequential increase in penalty have also been paid within thirty days of the communication of the order by which such increase in the duty or interest takes effect:
Provided also that where any penalty has been levied under this section, no penalty shall be levied under section 112 or section 114.
Explanation.-For the removal of doubts, it is hereby declared that
* Inserted by Finance Act, 1996
$ Omitted vide Corrigenda of dated 15.1.1997 to Finance Act, 1997
# Substituted by Finance Act, 2000
115. Confiscation of conveyances. -(1) The following conveyances shall be liable to confiscation :
Provided that where any such conveyance is used for the carriage of goods or passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the
conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be.
Explanation. -In this section, "market price" means market price at the date when the goods are seized.
$ Omitted by Finance Act, 1988
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 #[ Assistant Commissioner of Customs or Deputy Commissioner of Customs], the person-in-charge of the conveyance shall be
liable,
duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been exported.
# Substituted by Finance Act, 1999
117. Penalties for contravention, etc., not expressly mentioned. -Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding #[ten thousand rupees.]
# Substituted by Finance Act, 1999. Earlier it was " one thousand rupees"
118. Confiscation of packages and their contents. -(a) Where any goods imported in a
package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation.
(b) Where any goods are brought in a package within the limits of a customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.
(2) Where smuggled goods are mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, the whole of the goods shall be liable to confiscation:
Provided that where the owner of such goods proves that he had no knowledge or reason to believe that they included any smuggled goods, only such part of the goods the value of which is equal to the value of the smuggled goods shall be liable to confiscation.
121. Confiscation of sale-proceeds of smuggled goods.
Where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale-proceeds thereof shall be liable to confiscation.
122. Adjudication of confiscations and penalties. - In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged,
(a) without limit by a ##[Commissioner of Customs] or a ### [Joint Commissioner of Customs];
#[(b) where the value of the goods liable to confiscation does not exceed *two lakh rupees, by an ### [ Assistant Commissioner of Customs or Deputy Commissioner of Customs];
(c) where the value of the goods liable to confiscation does not exceed *ten thousand rupees, by a Gazetted Officer of Customs lower in rank than an ## [Assistant Commissioner of Customs.]
# Substituted by Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 ## Substituted by Finance Act, 1995 ### Substituted by Finance Act, 1999
*w.e.f. 14.5.2003
Prior 14.5.2003
123. Burden of proof in certain cases. - # [(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
# Substituted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
## Substituted by Customs (Amendment) Act, 1989
124. Issue of show cause notice before confiscation of goods, etc. -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
Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned, be oral.
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 * [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:
Provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon.
# [(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.]
* Inserted w.e.f 27.12.1985 by Customs (Amendment) Act, 1985 # Substituted w.e.f 27.12.1985 by Customs (Amendment) Act, 1985
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.
(2) The officer adjudging confiscation shall take and hold possession of the confiscated goods.
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.
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[No. 52 of 1962]
CHAPTER XIVA
SETTLEMENT OF CASES
127A. Definitions. — In this Chapter, unless the context otherwise requires,
127B. Application for settlement of cases. -(1) Any importer, exporter or any other person (hereinafter in this chapter referred to as the applicant) may, at any stage of a case relating to him make an application in such form and in such manner as may be specifi ed 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 mis-classification or otherwise of goods, to the Settlement Commission to have the case settled and such application shall be disposed of in the manner hereinafter provided :
Provided that no such application shall be made unless
(a) the applicant has filed a bill of entry, or a shipping bill, in respect of import or export
of goods, # [as the case may be, and in relation to such bill of entry or shipping bill], a show cause notice has been issued to him by the proper officer; (b) the additional amount of duty accepted by the applicant in his application exceeds two lakh rupees :
Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending in the Appellate Tribunal or any Court:
Provided also that no application under this sub-section shall be made in relation to goods to which section 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) has been committed:
Provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975 (51 of 1975).
# Substituted by Finance Act, 2000
127C. Procedure on receipt of application under section 127B. -(1) On receipt of an application under section 127B, the Settlement Commission shall call for a report from the Commissioner of Customs having jurisdiction and on the basis of the materials contained in such report and having regard to the nature and circumstances of the case or the complexity of the investigation involved therein, the Settlement Commission may, by order, allow the application to be proceeded with or reject the application :
Provided that an application shall not be rejected under this sub-section, unless an opportunity has been given to the applicant of being heard :
Provided further that the Commissioner of Customs shall furnish such report within a period of one month of the receipt of the communication from the Settlement Commission, failing which it shall be presumed that the Commissioner of Customs has no objection to such application; but he may raise objections at the time of hearing fixed by the Settlement Commission for admission of the application and the date of such hearing shall be communicated by the Settlement Commission to the applicant and the Commissioner of Customs within a period not exceeding two months from the date of receipt of such application, unless the presiding officer of the Bench extends the said period of two months, after recording the reasons in writing.
(10)Where any duty payable in pursuance of an order under sub-section (7) is not paid by the applicant within thirty days of the receipt of a copy of the order by him, then, whether or not the Settlement Commission has extended the time for payment of such duty or has allowed payment thereof by installments, the applicant shall be liable to pay simple interest at the rate of eighteen per cent. per annum or at such other rate as notified by the Board on the amount remaining unpaid from the date of expiry of the period of thirty days aforesaid.
(11)Where a settlement becomes void as provided under sub-section (9) the proceedings with respect to the matters covered by the settlement shall be deemed to have been revived from the stage at which the application was allowed to be proceeded with by the Settlement Commission and proper officer may, notwithstanding anything contained in any other provision of this Act, complete such proceedings at any time before the expiry of two years from the date of the receipt of communication that the settlement became void.
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.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to
the Settlement Commission.
127E. Power of Settlement Commission to reopen completed proceedings. -If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pending before it, it is necessary or expedient to reopen any proceeding connected with the case but which has been completed under this Act before application for settlement under section 127B was made, it may, with the concurrence of the applicant, reopen such proceeding and pass such order thereon as it thinks fit, as if the case in relation to which the application for settlement had been made by the applicant under that section covered such proceeding also :
Provided that no proceeding shall be reopened by the Settlement Commission under this section after the expiry of five years from the date of application under sub-section (1) of section 127B.
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.
127G. Inspection, etc., of reports. 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 :
Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment by such person of such fee as may be specified by rules, furnish him with a certified copy of any such report or part thereof relevant for the purpose.
127H. Power of Settlement Commission to grant immunity from prosecution and penalty.
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 cooperated 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.
case back to the officer of customs shall be excluded.
127 J. Order of settlement to be conclusive. - Every order of settlement passed under subsection (7) 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. -Any sum specified in an order of settlement passed under sub-section (7) 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. -Where,
(iii) the case of such person is sent back to the proper officer by the Settlement Commission under section 127-I,
then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter.
127M. Proceedings before Settlement Commission to be judicial proceedings. -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).
127MA. #[Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission. -(1) Notwithstanding anything contained in this Chapter, any person who has filed an appeal to the Appellate Tribunal under this Act, on or before the 29th day of February, 2000 and which is pending, shall, on withdrawal of such appeal from the Appellate Tribunal, be entitled to make an application to the Settlement Commission to
have his case settled under this Chapter:
Provided that no such person shall be entitled to make an application under this section in a case where the Commissioner of Customs or any officer on his behalf has, on or before the date on which the Finance Act, 2000 receives the assent of the President, applied to the Appellate Tribunal for the determination of such points arising out of the decision or order specified by the Board in its order under sub-section (1) of section 129D or filed an appeal under sub-section (2)
of section 129A, as the case may be.
2[(8) The Settlement Commission may, if it is of opinion that any person who made an application
under sub-section ( 5) has not co-operated with the proceedings before it, send the case back to
the Appellate Tribunal and the provisions containing in section 129A, section 129B and section
129C shall, so far as may be, apply accordingly.]
# Substituted by Finance Act, 2000
127N. Application 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 the proceedings before the Settlement Commission under this Chapter.
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[No. 52 of 1962]
CHAPTER XV
APPEALS AND REVISION
128. Appeals to #[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 #[Commissioner of Customs] may appeal to the # [Commissioner (Appeals)] within## [sixty days] from the date of
communication to him of such decision or order :
## [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
*[ (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:
Provided that no such adjournment shall be granted more than three times to a party during hearing of such appeal.]
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the # [Commissioner (Appeals)] is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order.
(4) The order of the # [Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
* [(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.]
(5) On the disposal of the appeal, the # [Commissioner (Appeals)] shall communicate the order
passed by him to the appellant, the adjudicating authority and the 1[Chief Commissioner of Customs].
# Substituted by Finance Act, 1995
## Substituted (w.e.f. 11.5.2001) by Finance Act, 2001.
* Inserted (w.e.f. 11.5.2001) by Finance Act, 2001.
1. Substituted for the words 'Commissioner of Customs' (w.e.f.13.05.2005) by s.69 of Finance Act,2005.
129. Appellate Tribunal. -(1) The Central Government shall constitute an Appellate Tribunal to
be called the Customs, Excise and *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.
# [(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 *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.
Explanation. - For the purposes of this sub-section,
of law after he became an advocate.
(2A) A technical member shall be a person who has been a member of the Indian Customs and Central Excise Service, Group A, and has held the post of ## [Commissioner of Customs] or Central Excise or any equivalent or higher post for at least three years].
### [(3) The Central Government shall appoint —
to be the President thereof.]
(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President, or, as the case may be, Vice-Presidents, thereof.
*Omitted
(5)The Senior Vice-President or *The Vice-President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
# Substituted w.e.f. 11.5.1984 by Finance Act, 1984
## Substituted by Finance Act, 1995
### Substituted by Finance Act, 1996
*w.e.f. 14.5.2003
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
Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where
(iii) the amount of fine or penalty determined by such order,
does not exceed fifty thousand rupees.
(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, 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.
1[(1B) The Board may, by notification in the Official Gazette, constitute a Committee consisting of two Chief Commissioners of Customs for the purposes of this Act.]
a fee of,
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).
shall be accompanied by a fees of five hundred rupees.
(Point 6 has been substituted and Point 7 has been inserted vide Finance Bill, 2004 and this will come into effect from such date as the Central Government may appoint by issuing notification)
4.
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.
*[(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:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]
(2) The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under subsection (1) and shall make such amendments if the mistake is brought to its notice by the
Commissioner of Customs or the other party to the appeal:
Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this subsection, unless the Appellate Tribunal has given notice to him of its intention to do so and has
allowed him a reasonable opportunity of being heard.
(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:
Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 129A, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order:
Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated.
Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this subsection, unless the Appellate Tribunal has given notice to him of its intention to do so and has
allowed him a reasonable opportunity of being heard.
*Inserted vide s. 70 of the Finance (No. 2) Act, 2004 (23 of 2004).
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.
# Substituted by Finance Act, 1990
$ Omitted by finance act, 1995
## Substituted by Finance Act, 1995
### Substituted by Finance Act, 1996
129D. Powers of Board or # [ Commissioner of Customs] to pass certain orders . -(1) The1[Committee of Chief Commissioners of Customs] may, of its own motion, call for and examine the record of any proceeding in which a # [ Commissioner of Customs] as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and 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 by the 1[Committee of Chief Commissioners of Customs] in its order.
(2) The # [ Commissioner of Customs] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority to apply to the # [Commissioner (Appeals) ] for the determination of such points arising out of the decision or order as may be
specified by the # [ Commissioner of Customs] in his order.
## [(3) The 1[Committee of Chief Commissioners of Customs] or the # [ Commissioner of Customs], as the case may be, shall, where it is possible to do so, make order under sub-section
section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal or the # [Commissioner (Appeals) ] ], as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be, apply to such application.
**[(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.
Explanation. - For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question
reduced by the addition or reduction of the amounts in respect of such matters as are specifically provided in this Act.]
1. Substituted for the word 'Board' (w.e.f.13.05.2005) by s.71 of the Finance Act, 2005.
* Inserted (To be brought into force from the date to be notitifed) by the Customs and central Excise Laws (Amendment) Act, 1988
# Substituted by Finance Act, 1995
** Inserted w.e.f. 11.5.2001 by Finance Act, 2001
## Substituted w.e.f. 11.5.2002 by Finance Act, 2002
* [129DA. Powers of revision of Board or # [ Commissioner of Customs] in certain cases.
* Inserted (To be brought into force from the date to be notitifed) by the Customs and central Excise Laws (Amendment) Act, 1988
# Substituted by Finance Act, 1995
*[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.
**[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.]
Explanation. - For the purposes of this sub-section, "order passed under section 128A" includes an order passed under that section before the commencement of section 40 of the Finance Act, 1984, against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal.
**[ (1A) The 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.]
(2) An application under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made :
Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.
# [(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,
Provided that no such fee shall be payable in the case of an application referred to in sub-section (1A).]
the time limit specified in section 28.]
* Inserted w.e.f.11.5.1984 by Finance Act, 1984 ** Inserted by Finance Act, 1999 # Substituted by Finance Act, 1999
129E. Deposit, pending appeal, of # [ duty and interest] demanded or penalty levied. Where in any appeal under this Chapter, the decision or order appealed against relates to any # [ duty and interest] demanded in respect of goods which are not under the control of the customs authorities or any penalty levied under this Act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the # [ duty and interest] demanded or the penalty levied:
Provided that where in any particular case, the ## [Commissioner (Appeals)] or the Appellate Tribunal is of opinion that the deposit of # [ duty and interest] demanded or penalty levied would
cause undue hardship to such person, the ## [Commissioner (Appeals)] or, as the case may be, the Appellate Tribunal may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue.
* [Provi ded further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty and interest demanded or penalty levied under the first proviso, the [Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing.]
# Substituted w.e.f.23.12.1991 by Customs (Amendment) Act, 1991 ## Substituted Finance Act, 1995
* Inserted w.e.f. 11.5.2001 by Finance Act, 2001
130. Statement of case 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 purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law.
(2) The Commissioner of Customs or the other party aggrieved by any order passed by the
Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be
relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
*w.e.f. 14.5.2003
Prior 14.5.2003
#[130A. Application to High Court. -(1) The 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 on or *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.
refer it to the High Court.]
# Substituted by Finance Act, 1999
*w.e.f. 14.5.2003
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.
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 # [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.
(2) Where there is no such majority, the judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other judges of the High Court, and such point shall be decided according to the opinion of the majority of the judges
who have heard the case including those who first heard it.
# Substituted by finance Act, 1999
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.
*(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.
(2) The costs of any *reference to the High Court or an appeal to the High Court or the Supreme
Court, as the case may be, which shall not include the fee for making the reference shall be in the discretion of the Court.
*w.e.f. 14.5.2003
130E. Appeal to Supreme Court. - An appeal shall lie to the Supreme Court from
*(a) any judgment of the High Court delivered
(iii) on a reference made under section 130A,
in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or
(b) any order passed by the Appellate Tribunal 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.
*w.e.f. 14.5.2003
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 :
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section
to the order of the Supreme Court in the manner provided in section 130D in the case of a judgment of the High Court.
131. Sums due to be paid notwithstanding reference, etc. —
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, 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:
Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard.
Provided that if any such proceeding or matter relates to an order where thousand rupees, such proceeding or matter shall continue to be dealt with by the Central Government as if the said section 131 had not been substituted:
Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with that proceeding or matter, he may be re-heard.
# Substituted by Finance Act, 1995
131C. Definitions. - In this Chapter
(iii) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;
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[No. 52 of 1962]
CHAPTER XVI
OFFENCES AND PROSECUTION
he shall be punishable with imprisonment for a term which may extend to six months, or with fine, or with both.
135. Evasion of duty or prohibitions. -(1) Without prejudice to any action that may be taken under this Act, if any person
*(c) attempts to export any goods which he knows or has reason to believe are liable to confiscation under section 113.
**[(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 :
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for less than # [one year].
(iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence;
(iv) the age of the accused.]
# Substituted w.e.f. 1.7.1978 by Customs, Central Excises and Salt (Amendment) Act, 1978
## Substituted by Customs (Amendment) Act, 1989
** Inserted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
### Substituted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
*w.e.f. 14.5.2003
*[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.]
*Inserted by by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act,
*[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.
*Inserted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
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 *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 #[ three years], or with fine, or with both.
he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
(3) If any officer of customs, except in the discharge in good faith of his duty as such officer or in compliance with any requisition made under any law for the time being in force, discloses any particulars learnt by him in his official capacity in respect of any goods, he shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
# Substituted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
*w.e.f. 14.5.2003
137. Cognizance of offences. -(1) No court shall take cognizance of any offence under section 132, section 133, section 134 or section 135, except with the previous sanction of the# [Commissioner of Customs].
than # [Assistant# [Commissioner of Customs]] except with the previous sanction of the# [Commissioner of Customs].
*(3) Any offence under this chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of customs on payment by the person accused of the offence to the Central Government, of such compounding amount as may be specified by rules.
# Substituted by Finance Act, 1995
*Sub -section 3 inserted vide Finance Bill, 2004
138. Offences to be tried summarily. -Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898), an offence under this Chapter other than an offence punishable under clause (i) of sub-section (1) of section 135 or under sub-section (2) of that
section may be tried summarily by a Magistrate.
*[138A. Presumption of culpable mental state. - (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
Explanation. - In this section, "culpable mental state" includes intention, motive, knowledge of a fact and belief in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.]
*Inserted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
138B. Relevancy of statements under certain circumstances. - (1) A statement made and signed by a person before any gazetted officer of customs during the course of any inquiry or
proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,
before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice.
(2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a court, as they apply in relation to a proceeding before a court.
*[ 138C. Admissibility of mirco films, facsimile copies of documents and computer print outs as documents and as evidence. -(1) Notwithstanding anything contained in any other law for the time being in force,
satisfied in relation to the statement and the computer in question,
shall be deemed to be also a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.
all the computers used for that purpose during that period shall be treated for the purposes of this section as constituting a single computer; and references in this section to a computer shall be construed accordingly.
and purporting to be signed by a person occupying a responsible official position in relation to the operation of the relevant device or the management of the relevant activities (whichever is appropriate) shall be evidence of any matter stated in the certificate; and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
Explanation. - For the purposes of this section,
* Inserted w.e.f 1.7.1988 vide Notification No. 18/88 - C.E(NT), dated 29.6.1988 by Customs and Central Excises Laws (Amendment) Act, 1988.
#[139. Presumption as to documents in certain cases. - Where any document
*[Explanation. -For the purposes of this section, "document" includes inventories, photographs and lists certified by a Magistrate under sub-section (1C) of section 110.]
# Substituted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
* Inserted w.e.f. 27.12.1985 by Customs (Amendment) Act, 1985
140. Offences by companies. - (1) If the person committing an offence under this Chapter is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :
Provided that nothing contained in this sub-section shall render any such person liable to such punishment provided in this Chapter if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Chapter has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation. - For the purposes of this section,
*[140A. 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)1, 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.
(2) The provisions of sub-section (1) shall have effect notwithstanding anything contained in subsection (3) of section 135.]
* Inserted by Customs, Gold (Control) and Central Excises and Salt (Amendment) Act, 1973
1. Now Code of Cr. Pc, 1973
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[No. 52 of 1962]
CHAPTER XVII
MISCELLANEOUS
(ii) the proper officer may, on an authorisation by a Commissioner of Customs and in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render
the surplus, if any, to such person.
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, tranfers 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 person so succeeding may also be attached and sold by the proper officer, after obtaining written approval from the 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 charge.
(2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section.
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# [ 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# [ 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# [ 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 that bond.
# Substituted by Finance Act, 1999.
*[143A. Duty deferment. - (1) When any material is imported under an import licence belonging to the category of Advance Licence granted under the Imports and Exports (Control) Act, 1947 (18 of 1947), subject to an obligation to export the goods as are specified in the said Licence within the period specified therein, the # [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may, notwithstanding anything contained in this Act, permit clearance of such material without payment of duty leviable thereon.
the rate of twelve per cent per annum from the date the said permission for clearance is given to the date of payment.
(3) While permitting clearance under sub-section (1), the #[Assistant Commissioner of Customs
or Deputy Commissioner of Customs] may require the importer to execute a bond with such surety or security as he thinks fit for complying with the conditions specified in sub-section (2).]
* Inserted w.e.f. 1.7.1978 by Customs, Gold (Control) and Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978
# Substituted by Finance Act, 1999.
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.
# Substituted by Finance Act, 1995
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.
shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to in clause (a), and for such time as the ###[Commissioner of Customs] or the competent authority under the #[Central Excises and Salt Act , 1944], or the ## [Gold (Control) Act, 1968], as the case maybe, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c).
disqualified to represent any person under sub-section (1).
# Now Central Excise Act,
## This Act has been repealed by Gold (Control) Repeal Act, 1990
### Substituted by Finance Act, 1995
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.
Provided that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than any wilful act, negligence or default of the agent, such duty shall not be recovered from the agent unless in the opinion of #[Assistant Commissioner of Customs or Deputy Commissioner of Customs] the same cannot be recovered from the owner, importer or exporter.
# Substituted by Finance Act, 1999
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.
(2) An agent appointed by the person in charge of a conveyance and any person who represents himself to any officer of customs as an agent of any such person in charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person in charge by or under this Act or any law for the time being in force, and to penalties and confiscations which may be incurred in respect of that matter.
and the balance, if any, shall be paid to the owner of the goods.
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 :
(a) | officers | of | the | Central | Excise | Department; | |
(b) | officers | of | the | Navy; | |||
(c) | officers | of | Police; |
*[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, 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 :
Provided that no such orders, instructions or directions shall be issued
* Inserted w.e.f. 27.12.1985 by Customs (Amendment) act, 1985
# Substituted by Finance Act, 1995.
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
Deputy Commissioner of Customs] under this Act may be exercisable also by a Gazetted Officer of Customs empowered in this behalf by the Board.
# Substituted w.e.f. 1.7.1988, for " Collector of Customs" by Notification No. 18/88 (NT) .C.E., dated 29.6.1988
## Substituted by Finance Act, 1995.
### Substituted by Finance Act, 1999
153. Service of order, decision, etc. - Any order or decision passed or any summons or notice issued under this Act, shall be served
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.
*[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.]
* Inserted by Finance Act, 1990
155. Protection of action taken under this Act. -(1) No suit, prosecution or other legal proceeding 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.
(2) No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause.
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.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :
#[(a) the manner of determining the price of imported goods under sub-section (1A) of section 14;]
bill of export which are not exported or which are exported and are afterwards re-landed;
*[(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.]
** [(h) the amount to be paid for compounding under sub-section (3) of section 137.]
* Inserted by Customs, Gold (Control) and Central Excise and Salt (Amendment) Act, 1973
# Substituted w.e.f. 1.8.1988 by Notification No. 50/88 -Cus (NT) dated 18.7.1988 by Customs (Amendment) Act, 1988.
$ Omitted by Finance Act, 1988.
** Clause h inserted vide Finance Act, 2004
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.
** [(aa) the # [form and manner] in which an application for re fund shall be made under section 27;]
* Inserted w.e.f. 20.9.1991 by Central Excises and Customs Laws (Amendment) Act, 1991
# Substituted by Finance Act, 1995
## Substituted by Finance Act, 1999. Earlier it was " bill of transhipment"
158. Provisions with respect to rules and regulations. -(1) All rules and regulations made under this Act shall be published in the Official Gazette.
such contravention or any person who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable,
# [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.]
# Substituted by Finance Act, 1995
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 difference intension appears, such amendment, repeal, supersession, or rescinding shall not
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded or
rescinded.
(* As inserted by the Budget 2001. w.e.f. 11-05-2001.)
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.
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[No. 52 of 1962]
THE SCHEDULE
(See Section 160) Repeals
Year | No. | Short Title | Extent of Repeal |
---|---|---|---|
(1) | (2) | (3) | (4) |
1878 | 8 | The Sea Customs Act | The Whole |
1896 | 8 | The Inland Bonded Warehouses Act | The Whole |
1924 | 19 | The Land Customs Act | The Whole |
1934 | 22 | The Aircraft Act | Section 16 |
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