1 - Short title, extent and commencement.
2 - Definitions.
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3 - Classes of officers of customs.
4 - Appointment of officers of customs.
5 - Powers of officers of customs.
6 - Entrustment of functions of Board and customs officers on certain other officers.
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7 - Appointment of customs ports, airports, etc.
8 - Power to approve landing places and specify limits of customs area.
9 - [Omitted.].
10 - Appointment of boarding stations.
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11 - Power to prohibit importation or exportation of goods.
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11A - Definitions.
11B - Power of Central Government to notify goods.
11C - Persons possessing notified goods to intimate the place of storage, etc.
11D - Precautions to be taken by persons acquiring notified goods.
11E - Persons possessing notified goods to maintain accounts.
11F - Sale, etc., of notified goods to be evidenced by vouchers.
11G - Sections 11C, 11E and 11F not to apply to goods in personal use.
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11H - Definitions.
11I - Power of Central Government to specify goods.
11J - Persons possessing specified goods to intimate the place of storage, etc.
11K - Transport of specified goods to be covered by vouchers.
11L - Persons possessing specified goods to maintain accounts.
11M - Steps to be taken by persons selling or transferring any specified goods.
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11N - Power to exempt.
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12 - Dutiable goods.
13 - Duty on pilfered goods.
14 - Valuation of goods.
15 - Date for determination of rate of duty and tariff valuation of imported goods.
16 - Date for determination of rate of duty and tariff valuation of export goods.
17 - Assessment of duty.
18 - Provisional assessment of duty.
19 - Determination of duty where goods consist of articles liable to different rates of duty.
20 - Re-importation of goods.
21 - Goods derelict, wreck, etc.
22 - Abatement of duty on damaged or deteriorated goods.
23 - Remission of duty on lost, destroyed or abandoned goods.
24 - Power to make rules for denaturing or mutilation of goods.
25 - Power to grant exemption from duty.
25A - Inward processing of goods.
25B - Outward processing of goods.
26 - Refund of export duty in certain cases.
26B - Refund of import duty in certain cases.
27 - Claim for refund of duty.
27A - Interest on delayed refunds.
28 - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
28A - Power not to recover duties not levied or short-levied as a result of general practice.
28AA - Interest on delayed payment of duty.
28AAA - Recovery of duties in certain cases.
28B - Duties collected from the buyer to be deposited with the Central Government.
28BA - Provisional attachment to protect revenue in certain cases.
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28C - Price of goods to indicate the amount of duty paid thereon.
28D - Presumption that incidence of duty has been passed on to the buyer.
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28E - Definitions.
28EA - 28EA. Customs Authority for Advance Rulings.
28F - Authority for advance rulings.
28G - [Omitted.].
28H - Application for advance ruling.
28I - Procedure on receipt of application.
28J - Applicability of advance ruling.
28K - Advance ruling to be void in certain circumstances.
28KA - 28KA. Appeal.
28L - Powers of Authority.
28M - Procedure for Authority.
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29 - Arrival of vessels and aircrafts in India.
30 - Delivery of arrival manifest or import manifest or import report.
30A - Passenger and crew arrival manifest and passenger name record information.
31 - Imported goods not to be unloaded from vessel until entry inwards granted.
32 - Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.
33 - Unloading and loading of goods at approved places only.
34 - Goods not to be unloaded or loaded except under supervision of customs officer.
35 - Restrictions on goods being water-borne.
36 - Restrictions on unloading and loading of goods on holidays, etc.
37 - Power to board conveyances.
38 - Power to require production of documents and ask questions.
39 - Export goods not to be loaded on vessel until entry-outwards granted.
40 - Export goods not to be loaded unless duly passed by proper officer.
41 - Delivery of departure manifest or export manifest or export report.
41A - Passenger and crew departure manifest and passenger name record information.
42 - No conveyance to leave without written order.
43 - Exemption of certain classes of conveyances from certain provisions of this Chapter.
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45 - Restrictions on custody and removal of imported goods.
46 - Entry of goods on importation.
47 - Clearance of goods for home consumption.
48 - Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
49 - Storage of imported goods in warehouse pending clearance.
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50 - Entry of goods for exportation.
51 - Clearance of goods for exportation.
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51A - Payment of duty, interest, penalty, etc.
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52 - Chapter not to apply to baggage, postal articles and stores.
53 - Transit of certain goods without payment of duty.
54 - Transhipment of certain goods without payment of duty.
55 - Liability of duty on goods transited under section 53 or transhipped under section 54.
56 - Transport of certain classes of goods subject to prescribed conditions.
57 - Licensing of public warehouses.
58 - Licensing of private warehouses.
58A - Licensing of special warehouses.
58B - Cancellation of licence.
59 - Warehousing bond.
59A - [Omitted.].
60 - Permission for removal of goods for deposit in warehouse.
61 - Period for which goods may remain warehoused.
62 - [Omitted.].
63 - [Omitted.].
64 - Owner’s right to deal with warehoused goods.
65 - Manufacture and other operations in relation to goods in a warehouse.
66 - Power to exempt imported materials used in the manufacture of goods in warehouse.
67 - Removal of goods from one warehouse to another.
68 - Clearance of warehoused goods for home consumption.
69 - Clearance of warehoused goods for export.
70 - Allowance in case of volatile goods.
71 - Goods not to be taken out of warehouse except as provided by this Act.
72 - Goods improperly removed from warehouse, etc.
73 - Cancellation and return of warehousing bond.
73A - Custody and removal of warehoused goods.
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74 - Drawback allowable on re-export of duty-paid goods.
75 - Drawback on imported materials used in the manufacture of goods which are exported.
75A - Interest on drawback.
76 - Prohibition and regulation of drawback in certain cases.
76A - Omitted.
76B - Omitted.
76C - Omitted.
76D - Omitted.
76E - Omitted.
76F - Omitted.
76G - Omitted.
76H - Omitted.
76I - Omitted.
76J - Omitted.
76K - Omitted.
76L - Omitted.
76M - Omitted.
76N - Omitted.
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44 - Chapter not to apply to baggage and postal articles.
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77 - Declaration by owner of baggage.
78 - Determination of rate of duty and tariff valuation in respect of beggage.
79 - Bona fide baggage exempted from duty.
80 - Temporary detention of baggage.
81 - Regulations in respect of baggage.
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82 - Omitted..
83 - Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
84 - Regulations regarding goods imported or to be exported by post or courier.
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85 - Stores may be allowed to be warehoused without assessment to duty
86 - Transit and transhipment of stores.
87 - Imported stores may be consumed on board a foreign-going vessel or aircraft.
88 - Application of section 69 and Chapter X to stores.
89 - Stores to be free of export duty
90 - Concessions in respect of imported stores for the Navy
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91 - Chapter not to apply to baggage and stores.
92 - Entry of coastal goods.
93 - Coastal goods not to be loaded until bill relating thereto is passed, etc.
94 - Clearance of coastal goods at destination.
95 - Master of a coasting vessel to carry an advice book.
96 - Loading and unloading of coastal goods at customs port or coastal port only.
97 - No coasting vessel to leave without written order.
98 - Application of certain provisions of this Act to coastal goods, etc.
98A - Power to relax.
99 - Power to make rules in respect of coastal goods and coasting vessels.
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99A - Audit
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100 - Power to search suspected persons entering or leaving India, etc.
101 - Power to search suspected persons in certain other cases.
102 - Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
103 - Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
104 - Power to arrest.
105 - Power to search premises.
106 - Power to stop and search conveyances.
106A - Power to inspect.
107 - Power to examine persons.
108 - Power to summon persons to give evidence and produce documents.
108A - Obligation to furnish information
108B - Penalty for failure to furnish information return.
109 - Power to require production of order permitting clearance of goods imported by land.
109A - Power to undertake controlled delivery.
110 - Seizure of goods, documents and things.
110A - Provisional release of goods, documents and things seized pending adjudication.
110AA - Action subsequent to inquiry, investigation or audit or any other specified purpose
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111 - Confiscation of improperly imported goods, etc.
112 - Penalty for improper importation of goods, etc.
113 - Confiscation of goods attempted to be improperly exported, etc.
114 - Penalty for attempt to export goods improperly, etc.
114A - Penalty for short-levy or non-levy of duty in certain cases.
114AA - 114AA. Penalty for use of false and incorrect material.
114AB - Penalty for obtaining instrument by fraud, etc.
114AC - Penalty for fraudulent utilisation of input tax credit for claiming refund.
115 - Confiscation of conveyances.
116 - Penalty for not accounting for goods.
117 - Penalties for contravention, etc., not expressly mentioned.
118 - Confiscation of packages and their contents.
119 - Confiscation of goods used for concealing smuggled goods
120 - Confiscation of smuggled goods notwithstanding any change in form, etc.
121 - Confiscation of sale-proceeds of smuggled goods.
122 - Adjudication of confiscations and penalties.
122A - Adjudication Procedure.
123 - Burden of proof in certain cases.
124 - Issue of show cause notice before confiscation of goods, etc.
125 - Option to pay fine in lieu of confiscation.
126 - On confiscation, property to vest in Central Government.
127 - Award of confiscation or penalty by customs officers not to interfere with other punishments.
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127A - Definitions.
127B - Application for settlement of cases.
127C - Procedure on receipt of an application under section 127B
127D - Power of Settlement Commission to order provisional attachment to protect revenue
127E - Omitted..
127F - Power and procedure of Settlement Commission.
127G - Inspection, etc., of reports.
127H - Power of Settlement Commission to grant immunity from prosecution and penalty
127I - Power of Settlement Commission to send a case back to the proper officer.
127J - Order of Settlement to be conclusive.
127K - Recovery of sums due under order of settlement.
127L - Bar on subsequent application for settlement in certain cases.
127M - Proceedings before Settlement Commission to be judicial proceedings.
127MA - Omitted..
127N - Applications of certain provisions of Central Excise Act.
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128 - Appeals to Commissioner (Appeals).
128A - Procedure in appeal.
129 - Appellate Tribunal.
129A - Appeals to the Appellate Tribunal.
129B - Orders of Appellate Tribunal.
129C - Procedure of Appellate Tribunal.
129D - Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders.
129DA - Powers of revision of Board or Collector of Customs in certain cases.
129DD - Revision by Central Government.
129E - Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
129EE - Interest on delayed refund of amount deposited under section 129E.
130 - Appeal to High Court.
130A - Application to High Court.
130B - Power of High Court or Supreme Court to require statement to be amended.
130C - Case before High Court to be heard by not less than two judges.
130D - Decision of High Court or Supreme Court on the case stated.
130E - Appeal to Supreme Court.
130F - Hearing before Supreme Court.
131 - Sums due to be paid notwithstanding reference, etc.
131A - Exclusion of time taken for copy.
131B - Transfer of certain pending proceedings and transitional provisions.
131BA - Appeal not to be filed in certain cases.
131C - Definitions.
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132 - False declaration, false documents, etc.
133 - Obstruction of officer of customs.
134 - Refusal to be X-rayed.
135 - Evasion of duty or prohibitions.
135A - Preparation.
135AA - Protection of data
135B - Power of court to publish name, place of business, etc., of persons convicted under the Act.
136 - Offences by officers of customs.
137 - Cognizance of offences.
138 - Offences to be tried summarily
138A - Presumption of culpable mental state
138B - Relevancy of statements under certain circumstances.
138C - Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
139 - Presumption as to documents in certain cases.
140 - Offences by companies.
140A - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
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141 - Conveyances and goods in a customs area subject to control of officers of customs.
142 - Recovery of sums due to Government.
142A - Liability under Act to be first charge.
143 - Power to allow import or export on execution of bonds in certain cases.
143A - Omitted..
143AA - Power to simplify or provide different procedure, etc., to facilitate trade.
144 - Power to take samples.
145 - Owner, etc., to perform operations incidental to compliance with customs law.
146 - Licence for Customs brokers.
146A - Appearance by authorised representative.
147 - Liability of principal and agent.
148 - Liability of agent appointed by the person in charge of a conveyance.
149 - Amendment of documents.
150 - Procedure for sale of goods and application of sale proceeds.
151 - Certain officers required to assist officers of customs.
151A - Instructions to officers of customs.
151B - Reciprocal arrangement for exchange of information facilitating trade.
152 - Delegation of powers.
153 - Modes for service of notice, order, etc.
154 - Correction of clerical errors, etc.
154A - Rounding off of duty, etc.
154B - Publication of information respecting persons in certain cases.
154C - Common Customs Electronic Portal.
155 - Protection of action taken under the Act.
156 - General power to make rules.
157 - General power to make regulations.
158 - Provisions with respect to rules and regulations.
159 - Rules, certain notifications and orders to be laid before Parliament.
159A - Effect of amendments, etc., of rules, regulations, notifications or orders.
160 - Repeal and savings.
161 - Removal of difficulties.
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