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| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER I PRELIMINARY |
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| CUSTOMS ACT, 1962 |
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Title : CUSTOMS ACT, 1962
Year : 1962
Act : THE CUSTOMS ACT, 1962
ACT NO. 52 OF 1962
[13th December, 1962.]
An Act to consolidate and amend the law relating to customs.
BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:-
CHAPTER I PRELIMINARY
1.
Short title, extent and commencement.
1.Short title, extent and commencement. (1) This Act may be called the Customs Act, 1962.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government *1 may, by notification in the Official Gazette, appoint.
2.
Definitions.
2.Definitions. In this Act, unless the context otherwise requires,-
3[(1) "adjudicating authority" means any authority competent
to pass any order or decision under this Act, but does not
include the Board, Collector 3*[Commissinor (Appeals)](Appea-
ls) 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 Gold
(Control) Appellate Tribunal constituted under section 129;]
(2)"assessment" includes provisional assessment,re-assessment
and any order of assessment in which the duty assessed is nil;
(3) "baggage" includes unaccompained baggage but does not
include motor vehicles;
(4)" bill of entry " means a bill of entry referred to in
section 46 ;
(5) " bill of export " means a bill of export referred to
in section 50
(6) " Board " means the 4*[Central Board of Excise and
Customs constituted under the Central Boards of Revenue Act,
1963] (54 of 1963).
(7) "coastal goods " means goods, other than imported
goods, transported in a vessel from one port in India to
another;
5*(7A)"Commissioner (Appeals)" means a person appointed to be a
Commissioner of Customs (Appeals) under sub-section (1) of
section 4;"]
6*[(8) "Commissioner of Customs", except for the purposes of
Chapter XV, includes an Additional Commissioner of Customs;]
(9) "conveyance " includes a vessel, an aircraft and a
vehicle;
----------------------------------------------------------------------
1 1st February, 1963 ; vide notification No. G.S.R. 155, dated
23-1-1963. Gazette of India, Extraordinary, Pt. II, See. 3(i), p. 73.
4 Subs. by Act 44 of 1980, S. 50 and fifth Sch., for cl. (1) (w.- e.f. 11.10.1982).
3 Subs. by Act 22 of 1975, s. 51, for "Collector (Appeals)".
2 Subs. by Act 54 of 1963, s, 5 (2), for certain words (w.e.f.
1-1-1964).
5 Ins. by Act 44 of 1980, s. 50 and Sch. (w.e.f. 11.10.1982).
6 Subs. by Act 18 of 1992, s. 109.
The Act shall come into force in the State of Sikkim w.e.f. 1-10-
1979;vide Notifn. NO. G.S. R. 527 (E), dated 1-9-1979, Gaz. of India, Exty., Pt. II, Sec3 (i), p. 1148.
----------------------------------------------------------------------
1176
(10) " customs airport " means any airport appointed under
clause (a) of section 7 to be a customs airport ;
(11) "customs area" means the area of a customs station and
includes any area in which imported goods or export goods are
ordinarily kept before clearance by Customs Authorities;
(12) customs port means any port and includes a place
appointed under clause (a) appointed under clause (aa) that
section to be an inland container deport"]
(13) customs station " means any customs port, customs
airport or land customs station ;
(14) dutiable goods " means any goods which are chargeable
to duty and on which duty has not been paid ;
(15) "duty" means a duty of customs leviable under this Act;
(16) "entry" in relation to goods means an entry made in a
bill of entry, shipping bill or bill of export and includes
in the case of goods imported or to be exported by post, the
entry referred to in section 82 or the entry made under the
regulations made under section 84 ;
(17) " examination ", in relation to any goods, includes
measurement and weighment thereof;
(18) " export ", with its 'grammatical variations and
cognate expressions, means taking out of India to a place
outside India ;
(19) "export goods" means any goods which are to be taken
out of India to a place outside India ;
(20)" exporter ", in relation to any goods at any time
between their entry for export and the time when they are ex-
ported, includes any owner or any person holding himself out
to be the exporter;
(21) foreign-going vessel or aircraft " means any vessel or
aircraft for the time being engaged in the carriage of goods
or passengers between any port or airport in India and any
port or airport outside India, whether touching any
intermediate port or airport in India or not, and includes-
(i) any naval vessel of a foreign Government taking part in
any naval exercises ;
(ii) any vessel engaged in fishing or any other operations
outside the territorial waters of India
----------------------------------------------------------------------
1 Ins. by Act 11 of 1983, s. 46
----------------------------------------------------------------------
1177
(iii) any vessel or aircraft proceeding to a place outside
India for any purpose whatsoever;
1*(21A) "Fund" means the Consumer Welfare Fund established
under section 12C of the Central Excises and Salt Act, 1944
1 of 1944 ;]
(22) goods " includes-
(a) vessels, aircrafts and vehicles;
(b) stores ;
(c) baggage;
(d) currency and negotiable instruments; and
(e) any other kind of moveable property;
(23) " import ", with its grammatical variations and cognate
expressions, means bringing into India from a place outside
India ;
(24) " import manifest " or " import report " means the
manifest or report required to be delivered under section 30;
(25) " imported goods " means any goods brought into India
from a place outside India but does not include goods which
have been cleared for home consumption;
(26)" importer ", in relation to any goods at any time
between their importation and the time when they are cleared
for home consumption, includes any owner or any person
holding himself out to be the importer;
(27) India " includes the territorial waters of India;
(28) India customs waters" means the waters extending into
the to a limit of contiguous zone of India under section 5 of
the territorial inentals, shelf, Exclusive and other Maritime
zones Act 1976"] of the Territorial Economic Zone and other
maritime includes Economic any bay, gulf, harbour, creek or
trade river;
(29) " land customs station " means any place appointed
under clause (b) of section 7 to be a land customs station ;
(30) " market price in relation to any goods, means the
wholesale price of the goods in the ordinary course of trade
in India ;
(31) " person-in-charge " means,-
(a) in relation to a vessel, the master of the vessel;
(b) in relation to an aircraft, the commander or pilot-in-
charge of the aircraft;
(c) in relation to a railway train, the conductor, guard or
other person having the chief direction of the train;
----------------------------------------------------------------------
1 Subs. by Act 25 of 1978, S. 2 (w.e.f. 1.7. 1978)
2 Ins. by Act 40 of 1991, s. 9 (w.e.f 20.9. 1991)
----------------------------------------------------------------------
1178
(d) in relation to any other conveyance, the driver or
other person-in-charge of the conveyance ;
(32)" prescribed " means prescribed by regulations made under
this Act
(33)" prohibited goods " means any goods the import or export
of which is subject to any prohibition under this Act or any
other law for the time being in force but does not include
any such goods in respect of which the conditions subject to
which the goods are permitted to be imported or exported have
been complied with;
(34) proper officer ", in relation to any functions to be
performed under this Act, means the officer of customs who is
assigned those functions by the Board or the Commissioner
Collector of Customs];
(35) " regulations " means the regulations made by the Board
under any provision of this Act;
(36)" rules " means the rules made by the Central Government
under any provision of this Act ;
(37)" shipping bill " means a shipping bill referred to in
section 50 ;
(38) "stores" means goods for use in a vessel or aircraft
and includes fuel and spare parts and other articles of
equipment, whether or not for immediate fitting;
(39)" smuggling ", in relation to any goods, means any act or
omission which will render such goods liable to confiscation
under section 111 or section 113 ;
(40) " tariff value ", in relation to any goods, means the
tariff value. fixed in respect thereof under sub-section (2)
of section 14 ;
(41) " value ", in relation to any goods, means the value
thereof determined in accordance with the provisions of sub-
section (1) of section 14 ;
(42) " vehicle " means conveyance of any kind used on land
and includes a railway vehicle;
(43) " warehouse " means a public warehouse appointed under
section 57 or a private warehouse licensed under section 58 ;
(44) "warehoused goods" means goods deposited in a ware-
house;
1 Subs by Act 22 of 1995, s. 50, for "collector of customs".
1179
(45)" warehousing station " means a place declared as a ware
housing station under section 9.
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