1 - Short title, extent and commencement
2 - Definitions
View the Chapter

3 - Prohibition and regulation of surrogacy clinics
View the Chapter

4 - Regulation of surrogacy and surrogacy procedures
5 - Prohibition of conducting surrogacy
6 - Written informed consent of surrogate mother
7 - Prohibition to abandon child born through surrogacy
8 - Rights of surrogate child
9 - Number of oocytes or human embryos to be implanted.
10 - Prohibition of abortion
View the Chapter

11 - Registration of surrogacy clinics
12 - Certificate of registration
13 - Cancellation or suspension of registration
14 - Appeal
15 - Establishment of National Assisted Reproductive Technology and Surrogacy Registry
16 - Application of provisions of Assisted Reproductive Technology Act with respect to National Registry
View the Chapter

17 - Constitution of National Assisted Reproductive Technology and Surrogacy Board
18 - Term of office of Members
19 - Meetings of Board
20 - Vacancies, etc., not to invalidate proceedings of Board
21 - Disqualifications for appointment as Member
22 - Temporary association of persons with Board for particular purposes
23 - Authentication of orders and other instruments of Board
24 - Eligibility of Member for re-appointment
25 - Functions of Board
26 - Constitution of State Assisted Reproductive Technology and Surrogacy Board
27 - Composition of State Board
28 - Term of office of members
29 - Meetings of State Board
30 - Vacancies, etc., not to invalidate proceedings of State Board
31 - Disqualifications for appointment as member
32 - Temporary association of persons with State Board for particular purposes
33 - Authentication of orders and other instruments of State Board
34 - Eligibility of member for re-appointment
View the Chapter

35 - Appointment of appropriate authority
36 - Functions of appropriate authority
37 - Powers of appropriate authorities
View the Chapter

38 - Prohibition of commercial surrogacy, exploitation of surrogate mothers and children born through surrogacy
39 - Punishment for contravention of provisions of Act
40 - Punishment for not following altruistic surrogacy
41 - Penalty for contravention of provisions of Act or rules for which no specific punishment is provided
42 - Presumption in the case of surrogacy
43 - Offence to be cognizable, non-baliable and non-compoundable
44 - Cognizance of offences
45 - Certain provisions of Code of Criminal Procedure, 1973 not to apply
View the Chapter

46 - Maintenance of records
47 - Power to search and seize records, etc
48 - Protection of action taken in good faith
49 - Application of other laws not barred
50 - Power to make rules
51 - Power to make regulations
52 - Rules and regulations to be laid before Parliament
53 - Transitional provision
54 - Power to remove difficulties
View the Chapter

1 - Short title, extent and commencement
2 - Declaration as to expediency of control by the Union
3 - Definitions
View the Chapter

4 - Establishment of Food Safety and Standards Authority of India
5 - Composition of Food Authority and qualifications for appointment of its Chairperson and other Members
6 - Selection Committee for selection of Chairperson and Members of Food Authority
7 - Term of office, salary, allowances and other conditions of service of Chairperson and Members of Food Authorit
8 - Removal of Chairperson and Members of Food Authority
9 - Officers and other employees of Food Authority
10 - Functions of the Chief Executive Officer
11 - Central Advisory Committee
12 - Functions of Central Advisory Committee
13 - Scientific Panels
14 - Scientific Committee
15 - Procedure for Scientific Committee and Scientific Panel
16 - Duties and functions of Food Authority
17 - Proceedings of Food Authority
View the Chapter

18 - General principles to be followed in administration of Act.
View the Chapter

19 - Use of food additive or processing aid.
20 - Contaminants, naturally occurring toxic substances, heavy metals, etc.
21 - Pesticides, veterinary drugs residues, antibiotic residues and microbiological counts.
22 - Genetically modified foods, organic foods, functional foods, proprietary foods, etc.
23 - Packaging and labelling of foods.
24 - Restrictions of advertisement and prohibition as to unfair trade practices.
View the Chapter

25 - All imports of articles of food to be subject to this Act.
View the Chapter

26 - Responsibilities of the Food business operator.
27 - Liability of manufacturers, packers, wholesalers, distributors and sellers.
28 - Food recall procedures.
View the Chapter

29 - Authorities responsible for enforcement of Act.
30 - Commissioner of Food Safety of the State.
31 - Licensing and registration of food business.
32 - Improvement notices.
33 - Prohibition orders.
34 - Emergency prohibition notices and orders.
35 - Notification of food poisoning.
36 - Designated Officer.
37 - Food Safety Officer.
38 - Powers of Food Safety Officer.
39 - Liability of Food Safety Officer in certain cases.
40 - Purchaser may have food analysed.
41 - Power of search, seizure, investigation, prosecution and procedure thereof.
42 - Procedure for launching prosecution
View the Chapter

43 - Recognition and accreditation of laboratories, research institutions and referral food laboratory
44 - Recognition of organisation or agency for food safety audit
45 - Food Analysts
46 - Functions of Food Analyst
47 - Sampling and analysis
View the Chapter

48 - General provisions relating to offences
49 - General provisions relating to penalty
50 - Penalty for selling food not of the nature or substance or quality demanded
51 - Penalty for sub-standard food
52 - Penalty for misbranded food
53 - Penalty for misleading advertisement
54 - Penalty for food containing extraneous matter
55 - Penalty for failure to comply with the directions of Food Safety Officer
56 - Penalty for unhygienic or unsanitary processing or manufacturing of food
57 - Penalty for possessing adulterant
58 - Penalty for contraventions for which no specific penalty is provided
59 - Punishment for unsafe food
60 - Punishment for interfering with seized items
61 - Penalty for false information
62 - Punishment for obstructing or impersonating a Food Safety Officer
63 - Penalty for carrying out a business without licence
64 - Punishment for subsequent offences
65 - Compensation in case injury of death of consumer
66 - Offences by companies
67 - Penalty for contravention of provisions of this Act in case of import of articles of food to be in addition to penalties provided under any other Act
View the Chapter

68 - Adjudication
69 - Power to compound offences
70 - Establishment of Food Safety Appellate Tribunal
71 - Procedure and powers of Tribunal
72 - Civil court not to have jurisdiction
73 - Power of court to try cases summarily
74 - Special courts and Public Prosecutor
75 - Power to transfer cases to regular courts
76 - Appeal
77 - Time limit for prosecutions
78 - Power of court to implead manufacturer, etc
79 - Magistrate’s power to impose enhanced punishment
80 - Defences which may or may not be allowed in prosecution under this Act
View the Chapter

81 - Budget of Food Authority
82 - Finances of the Food Authority
83 - Accounts and audit of Food Authority
84 - Annual report of Food Authority
View the Chapter

85 - Power of Central Government to issue directions to Food Authority and obtain reports and returns
86 - Power of Central Government to give directions to State Governments
87 - Members, officers of Food Authority and Commissioner of Food Safety to be public servants
88 - Protection of action taken in good faith
89 - Overriding effect of this Act over all other food related laws
90 - Transfer of existing employees of Central Government Agencies governing various foods related Acts or Orders to Food Authority
91 - Power of Central Government to make rules
92 - Power of Food Authority to make regulations
93 - Laying of rules and regulations before Parliament
94 - Power of State Government to make rules
95 - Reward by State Government
96 - Recovery of penalty
97 - Repeal and savings
98 - Transitory provisions for food standards
99 - Milk and Milk Products Order, 1992 shall be deemed to be regulations made under this Act
100 - Amendments to the Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Act, 1992
101 - Power to remove difficulties
View the Chapter

1 - Short title, extent and commencement
2 - Definitions
3 - When pregnancies may be terminated by registered medical practitioners.
4 - Place where pregnancy may be terminated.
5 - Sections 3 and 4 when not to apply.
5A - Protection of privacy of a woman.
6 - Power to make rules.
7 - Power to make regulations.
8 - Protection of action taken in good faith.
View the Chapter

1 - Short title, extent and commencement
2 - Declaration as to expediency of control by the Union
3 - In this Act, unless the context otherwise requires,--
4 - Prohibition of smoking in a public place
5 - Prohibition of advertisement of cigarettes and other tobacco products.
6 - Prohibition on sale of cigarette or other tobacco products to a person below the age of eighteen years and in particular area.
7 - Restrictions on trade and commerce in, and production, supply and distribution of cigarettes and other tobacco products.
8 - Manner in which specified warning shall be made.
9 - Language in which the specified warning shall be expressed.
10 - Size of letters and figures.
11 - Testing laboratory for nicotine and tar contents.
12 - Power of entry and search.
13 - Power to seize.
14 - Confiscation of package.
15 - Power to give option to pay costs in lieu of confiscation.
16 - Confiscation not to interfere with other punishments.
17 - Adjudication.
18 - Giving opportunity to the owner of seized packages.
19 - Appeal.
20 - Punishment for failure to give specified warning and nicotine and tar contents.
21 - Punishment for smoking in certain places.
22 - Punishment for advertisement of cigarettes and tobacco products.
23 - Forfeiture of advertisement and advertisement material.
24 - Punishment for sale of cigarettes or any other tobacco products in certain places or to persons below the age of eighteen years.
25 - Prevention, detention and place of trial of offences under sections 4 and 6.
26 - Offences by companies.
27 - Offences to be bailable.
28 - Composition of offences.
29 - Protection of action taken in good faith.
30 - Power to add any tobacco products in the Schedule.
31 - Power of Central Government to make rules.
32 - Act not to apply to cigarettes of other tobacco products which are exported.
33 - Repeal and savings.
View the Chapter

1 - Short title, extent and commencement
View the Chapter

2 - Application
3 - Definitions
View the Chapter

4 - Mediation agreement
5 - Pre-litigation mediation
6 - Disputes or matters not fit for mediation
7 - Power of court or tribunal to refer parties to mediation
View the Chapter

8 - Appointment of mediators
9 - Preference of parties
10 - Conflict of interest and disclosure
11 - Termination of mandate of mediator
12 - Replacement of mediator
View the Chapter

13 - Territorial jurisdiction to undertake mediation
14 - Commencement of mediation
15 - Conduct of mediation
16 - Role of mediator
17 - Role of mediator in other proceedings
18 - Time-limit for completion of mediation
19 - Mediated settlement agreement
20 - Registration of mediated settlement agreement
21 - Non-settlement report
22 - Confidentiality
23 - Admissibility and privilege against disclosure
24 - Termination of mediation
25 - Cost of mediation
26 - Proceedings of Lok Adalat and Permanent Lok Adalat not to be affected
View the Chapter

27 - Enforcement of mediated settlement agreement
28 - Challenge to mediated settlement agreement
29 - Limitation
View the Chapter

30 - Online mediation
View the Chapter

31 - Establishment and incorporation of Mediation Council
32 - Composition of Council
33 - Vacancies, etc., not to invalidate proceedings of Council
34 - Resignation
35 - Removal
36 - Appointment of experts and constitution of Committees
37 - Secretariat and Chief Executive Officer of Council
38 - Duties and functions of Council
39 - Monitoring and reporting
View the Chapter

40 - Mediation service provider
41 - Functions of mediation service providers
42 - Mediation institutes
View the Chapter

43 - Community mediation
44 - Procedure for community mediation
View the Chapter

45 - Mediation Fund
46 - Accounts and audit
47 - Power of Central Government to issue directions
48 - Power to frame schemes or guidelines
49 - Mediated settlement agreement where Government or its, agency, etc., is a party
50 - Protection of action taken in good faith
51 - Power to make rules
52 - Power to make regulations
53 - Laying
54 - Power to remove difficulties
55 - Provisions of Act to have overriding effect on mediation or conciliation contained in other laws
56 - Act not to apply to pending proceedings
57 - Transitory provision
58 - Amendment of Act 9 of 1872
59 - Amendment of Act 5 of 1908
60 - Amendment of 39 of 1987
61 - Amendment of 26 of 1996
62 - Amendment of 27 of 2006
63 - Amendment of 18 of 2013
64 - Amendment of 4 of 2016
65 - Amendment of 35 of 2019
View the Chapter

1 - Short title, extent and commencement
2 - Definitions
View the Chapter

3 - Prohibition to commence or carry on business of credit information
4 - Application for registration
5 - Grant of certificate of registration
6 - Power of Reserve Bank to cancel certificate of registration
7 - Appeal against order of Reserve Bank
8 - Requirement as to minimum capital
View the Chapter

9 - Management of credit information company
10 - Power of Reserve Bank to determine policy
11 - Power of Reserve Bank to give directions
12 - Inspection of credit information company, credit institution and specified user
View the Chapter

13 - Powers and duties of auditors
View the Chapter

14 - Functions of a credit information company
15 - Credit Institution to be member of a credit information company
16 - Failure to become a member of a credit information company
17 - Collection and furnishing of credit information
18 - Settlement of dispute
View the Chapter

19 - Accuracy and security of credit information
20 - Privacy principles
21 - Alteration of credit information files and credit reports
22 - Unauthorised access to credit information
View the Chapter

23 - Offences and penalties
24 - Cognizance of offences
25 - Power of Reserve Bank to impose penalty
26 - Application of fines
View the Chapter

27 - Power of Reserve Bank to specify maximum amount of fees
28 - Disclosure of information before any court or tribunal or authority
29 - Obligations as to fidelity and secrecy
30 - Protection of action taken in good faith
31 - Bar of jurisdiction
32 - Power of Reserve Bank to exempt in certain cases
33 - Application of other laws not barred
33 A - Powers of Reserve Bank not to apply to International Financial Services Centre
34 - Amendment of certain enactments
35 - Removal of difficulties
36 - Power to make rules
37 - Power of Reserve Bank to make regulations
View the Chapter

1 - Short title, extent and commencement
2 - Definitions
View the Chapter

3 - Regulation of Genetic Counselling Centres, Genetic Laboratories and Genetic Clinics
3A - Prohibition of sex selection
3B - Prohibition on sale of ultrasound machine, etc., to persons, laboratories, etc., not registered under the Act
4 - Regulation of pre-natal diagnostic techniques
5 - Written consent of pregnant woman and prohibition of communicating the sex of foetus
6 - Determination of sex prohibited
View the Chapter

4 - Regulation of pre-natal diagnostic techniques
5 - Written consent of pregnant woman and prohibition of communicating the sex of foetus
6 - Determination of sex prohibited
View the Chapter

7 - Constitution of Central Supervisory Board
8 - Term of office of members
9 - Meetings of the Board
10 - Vacancies, etc., not to invalidate proceedings of the Board
11 - Temporary association of persons with the Board for particular purposes
12 - Appointment of officers and other employees of the Board
13 - Authentication of orders and other instruments of the Board.
14 - Disqualifications for appointment as member
15 - Eligibility of member for reappointment
16 - Functions of the Board
16A - Constitution of State Supervisory Board and Union territory Supervisory Board
View the Chapter

17 - Appropriate Authority and Advisory Committee.
17A - Powers of Appropriate Authorities.
View the Chapter

18 - Registration of Genetic Counselling Centres, Genetic Laboratories or Genetic Clinics.
19 - Certificate of registration
20 - Cancellation or suspension of registration.
21 - Appeal.
View the Chapter

22 - Prohibition of advertisement relating to pre-conception and pre-natal determination of sex and punishment for contravention.
23 - Offences and penalties.
24 - Presumption in the case of conduct of pre-natal diagnostic techniques.
25 - Penalty for contravention of the provisions of the Act or rules for which no specific punishment is provided.
26 - Offences by companies.
27 - Offence to be cognizable, non-bailable and non-compoundable.
28 - Cognizance of offences.
View the Chapter

29 - Maintenance of records.
30 - Power to search and seize records, etc.
31 - Protection of action taken in good faith.
31A - Removal of difficulties.
32 - Power to make rules.
33 - Power to make regulations.
34 - Rules and regulations to be laid before Parliament.
View the Chapter

1 - Short title, extent and commencement.
2 - Duties specified in the Schedules to be levied.
3 - Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
3A - [Omitted.].
4 - Levy of duty where standard rate and preferential rate are specified.
5 - Levy of a lower rate of duty under a trade agreement
6 - Power of Central Government to levy protective duties in certain cases.
7 - Duration of protective duties and power of Central Government to alter them
8 - Emergency power to Central Government to increase or levy export duties.
8A - Emergency power of Central Government to increase import duties.
8B - Power of Central Government to apply safefuard measures.
8C - [Omitted.].
9 - Countervailing duty on subsidized articles.
9A - Anti-dumping duty on dumped articles.
9AA - Refund of anti-dumping duty in certain cases
9B - NO levy under section 9 or section 9A in certain cases.
9C - Appeal.
10 - Rules to be laid before Parliament.
11 - Power of Central Government to alter duties under certain circumstances.
11A - Power of Central Government to amend First Schedule.
12 - Repeal and saving
13 - Consequential amendment of Act 52 of 1962.
View the Chapter

1 - Short title, extent and commencement.
2 - Definitions.
View the Chapter

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.
View the Chapter

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.
View the Chapter

11 - Power to prohibit importation or exportation of goods.
View the Chapter

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.
View the Chapter

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.
View the Chapter

11N - Power to exempt.
View the Chapter

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.
View the Chapter

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.
View the Chapter

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.
View the Chapter

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.
View the Chapter

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.
View the Chapter

50 - Entry of goods for exportation.
51 - Clearance of goods for exportation.
View the Chapter

51A - Payment of duty, interest, penalty, etc.
View the Chapter

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.
View the Chapter

View the Chapter

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.
View the Chapter

44 - Chapter not to apply to baggage and postal articles.
View the Chapter

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.
View the Chapter

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.
View the Chapter

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
View the Chapter

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.
View the Chapter

99A - Audit
View the Chapter

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
View the Chapter

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.
View the Chapter

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.
View the Chapter

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.
View the Chapter

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.
View the Chapter

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.
View the Chapter

1 - Short title, extent and commencement
2 - Definitions
View the Chapter

3 - Officers under this Act
4 - Authorisation of officers
5 - Powers of officers
6 - Authorisation of officers of central tax as proper officer in certain circumstances
View the Chapter

7 - Levy and collection
8 - Power to grant exemption from tax
View the Chapter

9 - Payment of tax
9A - Utilisation of input tax credit
9B - Order of utilisation of input tax credit
10 - Transfer of input tax credit
View the Chapter

11 - Officers required to assist proper officers
View the Chapter

12 - Tax wrongfully collected and paid to Central Government or Union territory Government.
13 - Recovery of tax.
View the Chapter

14 - Definitions.
15 - Constitution of Authority for Advance Ruling.
16 - Constitution of Appellate Authority for Advance Ruling.
View the Chapter

17 - Migration of existing tax payers.
18 - Transitional arrangements for input tax credit.
19 - Transitional provisions relating to job work.
20 - Miscellaneous transitional provisions.
View the Chapter

21 - Application of provisions of Central Goods and Services Tax Act.
22 - Power to make rules.
23 - General power to make regulations.
24 - Laying of rules, regulations and notifications.
25 - Power to issue instructions or directions.
26 - Removal of difficulties.
View the Chapter