Beruflich Dokumente
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IndexofCustomsAct
IndexofCustomsAct
otherCustomsActs
Chapters/Sections
Relatedrules,regulations,notifications
ChapterIPreliminary
Section1
Shorttitle,extentandcommencement
Section2
Definitions
ChapterIIOfficersofCustoms
Section3
Classesofofficersofcustoms
Section4
Appointmentofofficersofcustoms
Section5
PowersofofficersofCustoms
Section6
EntrustmentoffunctionsofBoardand
customsofficersoncertainotherofficers
ChapterIIIAppointmentofCustomsPorts,Airports,Warehousing
Stationsetc.
Section7
Appointmentofcustomsports,airportsetc.
Section8
Powertoapprovelandingplacesandspecify
limitsofcustomsarea
Section9
Powertodeclareplacestobewarehousing
stations
Section10
Appointmentofboardingstation
ChapterIVProhibitionsonimportationandexportationofgoods
Section11
Powertoprohibitimportationorexportationof
goods
ChapterIVADetectionofillegallyimportedgoodsandpreventionofthe
disposalthereof
Section11A
Definitions
Section11B
PowerofCentralGovernmenttonotifygoods
Section11C
Personspossessingnotifiedgoodstointimate NotifiedGoods(PreventionofIllegal
theplaceofstorage,etc.
Import)Rules,1969
Section11D
Precautionstobetakenbypersonsacquiring
notifiedgoods
Section11E
Personspossessingnotifiedgoodstomaintain
accounts
Section11F
Sale,etc.,ofnotifiedgoodstobeevidencedby
vouchers
Section11G
Sections11C,11Eand11Fnottoapplyto
goodsinpersonaluse
ChapterIVBPreventionorDetectionofIllegalExportofGoods
Section11H
Definitions
Section11I
PowerofCentralGovernmenttospecifygoods
Section11J
Personspossessingspecifiedgoodsto
intimatetheplaceofstorage,etc.
Section11K
Transportofspecifiedgoodstobecoveredby
vouchers
Section11L
Personspossessingspecifiedgoodsto
maintainaccounts
Section11M
Stepstobetakenbypersonssellingor
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SpecifiedGoods(PreventionofIllegal
Export)Rules,1969
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transferringanyspecifiedgoods
ChapterIVCPowertoexemptfromtheprovisionsofChaptersIVAand
IVB
Section11N
Powertoexempt
ChapterVLevyof,andExemptionfrom,CustomsDuties
Section12
Dutiablegoods
Section13
Dutyonpilferedgoods
Section14
Valuationofgoodsforpurposesofassessment CustomsValuation(Determinationof
PriceofImportedGoods)Rules,1988
Section15
Datefordeterminationofrateofdutyandtariff
valuationofimportedgoods
Section16
Datefordeterminationofrateofdutyandtariff
valuationofexportgoods
Section17
Assessmentofgoods
Section18
Provisionalassessmentofduty
Section19
Determinationofdutywheregoodsconsistof
articlesliabletodifferentratesofduty
Section20
Reimportationofgoods
Section21
Goodsderelict,wreck,etc.
Section22
Abatementofdutyondamagedordeteriorated
goods
Section23
Remissionofdutyonlost,destroyedor
abandonedgoods
Section24
Powertomakerulesfordenaturingor
mutilationofgoods
Section25
Powertograntexemptionfromduty
Section26
Refundofexportduty
Section27
Claimforrefundofduty
Section27A
Interestondelayedrefunds
Section28
Noticeforpaymentofduties,interestetc.
Section28A
Powernottorecoverdutiesnotleviedorshort
leviedasaresultofgeneralpractice
Section28AA
Interestondelayedpaymentofduty
Section28AB
Interestondelayedpaymentofdutyinspecial
cases
Section28B
Dutiescollectedfromthebuyertobedeposited
withtheCentralGovernment
Customs(ProvisionalDutyAssessment)
Regulations,1963
DenaturingofSpiritRules,1972
ChapterVAIndicatingamountofdutyinthepriceofgoods,etc.,for
purposeofrefund
Section28C
Priceofgoodstoindicatetheamountofduty
paidthereon
Section28D
Presumptionthatincidenceofdutyhasbeen
passedontothebuyer
CHAPTERVBADVANCERULINGS
Section28E
InthisChapter,unlessthecontextotherwise
requires
Section28EF
Authorityforadvancerulings
Section28G
Vacancies,etc.,nottoinvalidateproceedings
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Section28H
Applicationforadvanceruling.
Section28I
Procedureonreceiptofapplication
Section28J
Applicabilityofadvanceruling
Section28K
Advancerulingtobevoidincertain
circumstances
Section28L
PowersofAuthority
Section28M
ProcedureofAuthority
ChapterVIProvisionsrelatingtoconveyancescarryingimportedor
exportedgoods
Section29
ArrivalofvesselsandaircraftsinIndia
Section30
Deliveryofimportmanifestorimportreport
Section31
Importedgoodsnottobeunloadedfromvessel
untilentryinwardsgranted
Section32
Importedgoodsnottobeunloadedunless
mentionedinimportmanifestorimportreport
Section33
Unloadingandloadingofgoodsatapproved
placesonly
Section34
Goodsnottobeunloadedorloadedexcept
undersupervisionofcustomsofficer
Section35
Restrictionsongoodsbeingwaterborne
Section36
Restrictionsonunloadingandloadingofgoods
onholidays,etc.
Section37
Powertoboardconveyances
Section38
Powertorequireproductionofdocumentsand
askquestions
Section39
Exportgoodsnottobeloadedonvesseluntil
entryoutwardsgranted
Section40
Exportgoodsnottobeloadedunlessduly
passedbyproperofficer
Section41
Deliveryofexportmanifestorexportreport
Section42
Noconveyancetoleavewithoutwrittenorder
Section43
Exemptionofcertainclassesofconveyances
fromcertainprovisionsofthischapter
ImportManifest(Aircraft)Regulations,
1976
ImportReport(Form)Regulations,1976
ExportManifest(Vessels)Regulations,
1976ExportReport(Form)Regulations,
1976
ChapterVIIClearanceofimportedgoodsandexportgoods
Section44
Chapternottoapplytobaggageandpostal
articles
Clearanceofimportedgoods
Section45
Restrictionsoncustodyandremovalof
importedgoods
Section46
Entryofgoodsforhomeconsumption
Section47
Clearanceofgoodsforhomeconsumption
Section48
Procedureincaseofgoodsnotcleared,
warehoused,ortransshippedwithinthirtydays
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BillofEntry(ElectronicDeclaration)
Regulations,1995
BillofEntry(Forms)Regulations,1976
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afterunloading
Section49
Storageofimportedgoodsinwarehouse
pendingclearance
Section50
Entryofgoodsforexportation
Section51
Clearanceofgoodsforexportation
ATACarnet(FormofBillofEntry&
ShippingBill)Regulations,1990Shipping
BillandBillofExport(Form)Regulations,
1991
ChapterVIIIGoodsinTransit
Section52
Chapternottoapplytobaggage,postalarticles
andstores
Section53
Transitofcertaingoodswithoutpaymentof
duty
Section54
Transhipmentofcertaingoodswithout
paymentofduty
Section55
Liabilityofdutyongoodstransitedunder
section53ortranshippedundersection54
Section56
Transportationofcertainclassesofgoods
subjecttoprescribedconditions
GoodsImported(Conditionsof
Transshipment)Regulations,1995
ChapterIXWarehousing
Section57
Appointingofpublicwarehouses
Section58
Licensingofprivatewarehouses
Section59
Warehousingbond
Section59A
Omitted
Section60
Permissionfordepositofgoodsina
warehouse
Section61
Periodforwhichgoodsmayremain
warehoused
Section62
Controloverwarehousedgoods
Section63
Paymentofrentandwarehousecharges
Section64
Owner'srighttodealwithwarehousedgoods
Section65
Manufactureandotheroperationsinrelationto
goodsinawarehouse
Section66
Powertoexemptimportedmaterialsusedin
themanufactureofgoodsinwarehouse
Section67
Removalofgoodsfromonewarehouseto
another
Section68
Clearanceofwarehousedgoodsforhome
consumption
Section69
Clearanceofwarehousedgoodsforexportation
Section70
Allowanceincaseofvolatilegoods
Section71
Goodsnottobetakenoutofwarehouse
exceptasprovidedbythisact
Section72
Goodsimproperlyremovedfromwarehouse,
etc.
Section73
Cancellationandreturnofwarehousingbond
ShippingBillandBillofExport(Form)
Regulations,1991
ChapterXDrawback
Section74
Drawbackallowableonreexportofdutypaid
goods
Section75
Drawbackonimportedmaterialsusedinthe
manufactureofgoodswhichareexported
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ReExportofImportedGoods(Drawback
ofCustomsDuties)Rules,1995
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Section75A
Interestondrawback
Section76
Prohibitionandregulationofdrawbackin
certaincases
CHAPTERXASPECIALPROVISIONSRELATINGTOSPECIAL
ECONOMICZONE
Section75A
Notificationofspecialeconomiczone
Section75B
Applicationofprovisions
Section75C
Establishmentandcontrol
Section75D
Admissionofgoods.
Section75E
Exemptionfromdutiesofcustoms
Section75F
Levyofdutiesofcustoms
Section75G
Authorisedoperations
Section75H
Goodsutilisedwithinaspecialeconomiczone
Section75I
Drawbackongoodsadmittedtoaspecial
economiczone
Section75J
Durationofstay
Section75K
Security
Section75L
Transferofownership
Section75M
Removalofgoods
Section75N
ClosureofaSpecialEconomicZone
ChapterXISpecialprovisionsregardingbaggage,goodsimportedor
exportedbypost,andstores
Section77
Declarationbyownerofbaggage
Section78
Determinationofrateofdutyandtariff
valuationinrespectofbaggage
Section79
Bonafidebaggageexemptedfromduty
Section80
Temporarydetentionofbaggage
Section81
Regulationsinrespectofbaggage
BaggageRules,1998
Baggage(TransittoCustomsStations)
Regulations,1967
Goodsimportedorexportedbypost
Section82
Labelordeclarationaccompanyinggoodstobe
treatedasentry
Section83
Rateofdutyandtariffvaluationinrespectof
goodsimportedorexportedbypost
Section84
Regulationsregardinggoodsimportedimported
orexportedbypost
Stores
Section85
Storesmaybeallowedtobewarehoused
withoutassessmenttoduty
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Section86
Transitandtranshipmentofstores
Section87
Importedstoresmaybeconsumedonboarda
foreigngoingvesseloraircraft
Section88
Applicationofsection69andChapterXto
stores
Section89
Storestobefreeofexportduty
Section90
Concessionsinrespectofimportedstoresfor
theNavy
ChapterXIIProvisionsrelatingtocoastalgoodsandvesselscarrying
coastalgoods
Section91
Chapternottoapplytobaggageandstores
Section92
Entryofcoastalgoods
Section93
Coastalgoodsnottobeloadeduntilbillrelating
theretoispassed,etc.
Section94
Clearanceofcoastalgoodsatdestination
Section95
Masterofacoastingvesseltocarryanadvice
book
Section96
Loadingandunloadingofcoastalgoodsat
customsportorcoastalportonly
Section97
Nocoastingvesseltoleavewithoutwritten
order
Section98
ApplicationofcertainprovisionsofthisActto
coastalgoods,etc.
Section98A
Powertorelax
Section99
Powertomakerulesinrespectofcoastal
goodsandcoastingvessels
BillofCoastalGoods(Form)Regulations,
1976
ChapterXIIISearches,seizureandarrest
Section100
Powertosearchsuspectedpersonsenteringor
leavingIndia,etc.
Section101
Powertosearchsuspectedpersonsincertain
othercases
Section102
Personstobesearchedmayrequiretobe
takenbeforegazettedofficerofcustomsor
magistrate
Section103
PowertoscreenorXraybodiesofsuspected
personsfordetectingsecretedgoods
Section104
Powertoarrest
Section105
Powertosearchpremises
Section106
Powertostopandsearchconveyances
Section106A
Powertoinspect
Section107
Powertoexaminepersons
Section108
Powertosummonpersonstogiveevidence
andproducedocuments
Section109
Powertorequireproductionoforderpermitting
clearanceofgoodsimportedbyland
Section110
Seizureofgoods,documentsandthings
ChapterXIVConfiscationofgoodsandconveyancesandimpositionof
penalties
Section111
Confiscationofimproperlyimportedgoods,etc.
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Section112
Penaltyforimproperimportationofgoods,etc.
Section113
Confiscationofgoodsattemptedtobe
improperlyexported,etc.
Section114
Penaltyforattempttoexportgoodsimproperly,
etc.
Section114A
Penaltyforshortlevyornonlevyofdutyin
certaincases
Section115
Confiscationofconveyances
Section116
Penaltyfornotaccountingforgoods
Section117
Penaltiesforcontravention,etc.,notexpressly
mentioned
Section118
Confiscationofpackagesandtheircontents
Section119
Confiscationofgoodsusedforconcealing
smuggledgoods
Section120
Confiscationofsmuggledgoods
notwithstandinganychangeinform,etc.
Section121
Confiscationofsaleproceedsofsmuggled
goods
Section122
Adjudicationofconfiscationsandpenalties
Section123
Burdenofproofincertaincases
Section124
Issueofshowcausenoticebeforeconfiscation
ofgoods,etc.
Section125
Optiontopayfineinlieuofconfiscation
Section126
Onconfiscation,propertytovestinCentral
Government
Section127
Awardofconfiscationorpenaltybycustoms
officersnottointerferewithotherpunishments
ChapterXIVASettlementofcases
Section127A
Definitions
Section127B
Applicationforsettlementofcases
Section127C
Procedureonreceiptofapplicationunder
section127B
Section127D
PowerofSettlementCommissiontoorder
provisionalattachmenttoprotectrevenue
Section127E
PowerofSettlementCommissiontoreopen
completedproceedings
Section127F
PowerandprocedureofSettlement
Commission
Section127G
Inspection,etc.,ofreports
Section127H
PowerofSettlementCommissiontogrant
immunityfromprosecutionandpenalty
Section127I
PowerofSettlementCommissiontosenda
casebacktotheproperofficer
Section127J
Orderofsettlementtobeconclusive
Section127K
Recoveryofsumsdueunderorderof
settlement
Section127L
Baronsubsequentapplicationforsettlementin
certaincases
Section128M
ProceedingsbeforeSettlementCommissionto
bejudicialproceedings
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1999
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Section127MA
Certainpersonswhohavefiledappealstothe
AppellateTribunalentitledtomakeapplications
totheSettlementCommission
Section127N
ApplicationsofcertainprovisionsofCentral
ExciseAct
ChapterXVAppealsandRevision
Section128
AppealstoCommissioner(Appeals)
Section128A
Procedureinappeal
Section129
AppellateTribunal
Section129A
AppealstotheAppellateTribunal
Section129B
OrdersofAppellateTribunal
Section129C
ProcedureofAppellateTribunal
Section129D
PowersofBoardorCommissionerofCustoms
topasscertainorders
Section129DA
PowersofrevisionofBoardorCommissioner
ofCustomsincertaincases
Section129DD
RevisionbyCentralGovernment
Section129E
Deposit,pendingappeal,ofdutyandinterest
demandedorpenaltylevied
Section130
StatementofcasetoHighCourt
Section130A
ApplicationtoHighCourt
Section130B
PowerofHighCourtorSupremeCourtto
requirestatementtobeamended
Section130C
CasebeforeHighCourttobeheardbynotless
thantwojudges
Section130D
DecisionofHighCourtorSupremeCourton
thecasestated
Section130E
AppealtoSupremeCourt
Section131
Sumsduetobepaidnotwithstanding
reference,etc.
Section131A
Exclusionoftimetakenforcopy
Section131B
Transferofcertainpendingproceedingsand
transitionalprovisions
Section131C
Definitions
ChapterXVIOffencesandProsecutions
Section132
Falsedeclaration,falsedocuments,etc.
Section133
Obstructionofofficerofcustoms
Section134
RefusaltobeXrayed
Section135
Evasionofdutyorprohibitions
Section135A
Preparation
Section135B
Powerofcourttopublishname,placeof
business,etc.,ofpersonsconvictedunderthe
Act
Section136
Offencesbyofficersofcustoms
Section137
Cognizanceofoffences
Section138
Offencestobetriedsummarily
Section138A
Presumptionofculpablementalstate
Section138B
Relevancyofstatementsundercertain
circumstances
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Section138C
Admissibilityofmicrofilms,facsimilecopiesof
documentsandcomputerprintoutsas
documentsandasevidencecomputer
printoutsasdocumentsandasevidence
Section139
Presumptionastodocumentsincertaincases
Section140
Offencesbycompanies
Section140A
Applicationofsection562oftheCodeof
CriminalProcedure,1898,andoftheProbation
ofOffendersAct,1958
ChapterXVIIMiscellaneous
Section141
Conveyancesandgoodsinacustomsarea
subjecttocontrolofofficersofcustoms
Section142
RecoveryofsumsduetoGovernment
Section143
Powertoallowimportorexportonexecutionof
bondsincertaincases
Section143A
Dutydeferment
Section144
Powertotakesamples
Section145
Owner,etc.,toperformoperationsincidentalto
compliancewithcustomslaw
Section146
CustomHouseagentstobelicensed
Section146A
Appearancebyauthorizedrepresentative
Section147
Liabilityofprincipalandagent
Section148
Liabilityofagentappointedbythepersonin
chargeofaconveyance
Section149
Amendmentofdocuments
Section150
Procedureforsaleofgoodsandapplicationof
saleproceeds
Section151
Certainofficersrequiredtoassistofficersof
customs
Section151A
Instructionstoofficersofcustoms
Section152
Delegationofpowers
Section153
Serviceoforder,decision,etc.
Section154
Correctionofclericalerrors,etc.
Section154A
Roundingoffofduty,etc.
Section155
ProtectionofactiontakenundertheAct
Section156
Generalpowertomakerules
Section157
Generalpowertomakeregulations
Section158
Provisionswithrespecttorulesandregulations
Section159
Rules,certainnotificationsandorderstobe
laidbeforeParliament
Section160
Repealandsavings
Section161
Removalofdifficulties
THESCHEDULE
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Customs(AttachmentsofPropertyof
DefaultersforRecoveryofGovernment
Dues)Rules,1995
CustomsHouseAgentsLicensing
Regulations,1984
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