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THE CUSTOMS ACT, 1962
An Act to consolidate and amend the law relating to Customs.
[13th December, 1962.]
BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows :–
CHAPTER
I
1
— (1) This Act may be called the Customs Act, 1962. (2) It extends to the whole1 of India2 2a sels beyond territorial waters of India] 3
(3) It shall come into force on such date4 Gazette, appoint.
— In this Act, unless the context otherwise requires.
5 but does not include the Board, 6[Commissioner (Appeals)] or Appellate Tribunal;
7 under section 129;]
8 or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (herein to —
Customs Tariff Act;
Customs Tariff Act; force;
sessed is nil;]
1 2[ 3[Central Board of Indirect Taxes and Customs] constituted under the Central to another;
4
5 (8) 6[Principal Commissioner of Customs or Commissioner of Customs], except for the purposes of Chapter XV, includes an Additional Commissioner of Customs;]
a) of section 7 to be a customs airport 7[and includes a place appointed under clause (aa 8[or a warehouse] and includes any area in which a) of section 7 to be a customs port 9[and in cludes a place appointed under clause (aa) of that section to be an inland container depot]; includes 11 place outside India; are exported, includes 12 13 e
1 and Salt Act2, 1944 (1 of 1944);]
(b) stores; place outside India; (24) £ are cleared for home consumption, includes 3 be the importer; 4 5 5a
6[6a f section 7 to be an international courier terminal;] b) of section 7 to be a land customs station; of trade in India; 7 8 9 the train;
1[Principal Commissioner of Customs or Commissioner of Customs 2[under section 5]];
tion (2) of section 14; sions of 3
4 under section 58 or a special warehouse licensed under section 58A;]
5[(45) * * * * * * ]
CHAPTER II
namely:—
(e) Principal Commissioner of Customs (Appeals);
(f) Commissioner of Customs (Appeals);
(k) S
— (1) The 2[Board] may appoint such persons as it
3[Board may authorise a 4[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] or] a 5[Principal Commissioner of Customs or Commissioner of Customs] or a 6[Joint] or 7[Assistant Commissioner of Customs or Deputy Commissioner of
— (1) Subject to such conditions and limitations as the Board may impose8 under this Act.
8a 9 , functions.
9 or imposed under [Commissioner (Appeals)] shall not exercise 11 11a to —
(a) territorial jurisdiction;
(b) persons or class of persons;
(d) cases or class of cases; 9 — The 12 of customs under this Act.
CHAPTER III
2[(1)] The 3 4 in the
5[(aa) the places which alone shall be inland 6 land or inland water into or out of India, or to or from any land customs station from or to any land frontier;
7 8
— The 9[Principal Commissioner of Customs or Commissioner of Customs] may, —
(b) specify the limits of any customs area11 9
The 13[Principal Commissioner of Customs or
(a) the maintenance of the security of India;
(b) the maintenance of public order and standards of decency or morality; 1 trade;
(i) the establishment of any industry;
(k) the protection of human, animal or plant life or health;
(n) the protection of patents, trade marks 2 trolled by the State to the exclusion, complete or partial, of citizens of India; national peace and security; or manufactured in India; 3
the case may be, of section 11C;
at any place other than the intimated place.
11G, as the case may be, or 2 made in this behalf, to ensure that the
rules4 1 and shall keep such account at the intimated place. by rules1 made in this behalf.
(a) in personal use of the person by whom they are owned, possessed or controlled, or (b) kept in the residential premises of a person for his personal use.
1 made in this behalf and no such
CHAPTER IVB
the case may be, of section 11J; this behalf :
class or description.
(i) the market price of which, or or description, if any, owned, possessed or controlled by him on the date of such acquisition, acquisition : shifted.
rules1
rules1
— Except
full postal address of the person to whom such sale or transfer is made and shall also take such other reasonable 1 made in this behalf to satisfy himself as to the identity of the purchaser or the hundred rupees.
Explanation.
of Chapter IVA or Chapter IVB.]
CHAPTER IVC
[LEFT BLANK FOR FUTURE USE]
