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| Home > Indian Bare Acts > CUSTOMS ACT, 1962 > CHAPTER V LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES |
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| CUSTOMS ACT, 1962 |
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Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER V LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
12.
Dutiable goods.
12.Dutiable goods.(1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the 2[Customs Tariff Act, 1975] (51 of 1975) or any other law for the time being in force, on goods imported into, or exported from, India.
1[(2) The provision of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]
13.
Duty on pilferred goods.
13.Duty on pilferred goods. If any imported goods are pilferred after the unloading thereof and before the proper officer has made an order for clearance for home-consumption or deposit in a warehouse, the importer shall not be liable to pay the duty leviable on such goods except where such goods are restored to the importer after pilferage.
14.
Valuation of goods for purposes of assessment.
14.Valuation of goods for purposes of assessment. (1) For the purposes of the 2[Customs Tariff Act, 1975] (51 of 1975) or any other law for the time being in force whereunder a duty of customs is charg- eable on any goods by reference to their value, the value of such goo- ds shall be deemed to be-
3xxx the price at which such or like goods are, ordinarily
sold, or offered for sale, for delivery at the time and place
of importation or exportation, as the case may be, in the
course of international trade, where the seller and the
----------------------------------------------------------------------
1 subs. by Act 30 of 1963, s. 2. for sub-section (2) (w.e.f.
1-10-1063)
2. Subs. by Act 51 of 1975, s.13 (w.e.f. 2-8-1976).
3. Omitted by Act 27 of 1988, s.2 (w.e.f. 16-8-1988).
----------------------------------------------------------------------
1183
buyer have no interest in the business of each other and the
price is the sole consideration for the sale or offer for
sale:
1["provided that such price shall be calculated with
reference to rate of exchange as in force on the date on which
a bill of entry is presented under section 46, or a shipping
bill or bill of expert as the case may be, is Presented under
section 50;]
2*[(1A) Subject to the provisions of sub-section (1), the
price referred to in that subjection in respect of imported
goods shall be determined in accordance with the rules made
in this behalf.
3* * * * *
(2)Notwithstanding anything contained in sub-section (1) 2[or sub-section (1A)] if the Central Government is satisfied that it is necessary or so to do it may, by notification in the Official Gazette, fix tariff values for any class of imported goods or export goods, having regard to the trend of value of such or like goods, and where any such tariff values are fixed, the duty shall be chargeable with reference to such tariff value.
2*["(3) For the Purpose of this section--
(a) "rate of exchange" means the rate of exchange--
(i) determined by the Central Government, or
(ii) ascertained in such manner as the Central Government may
direct,
for the conversion of Indian currency into foreign currency
or foreign currency into Indian currency :
(b) "foreign currency" and "Indian currency" have the
meanings respectively assigned to them in the Foreign
Exchange Regulation Act, 1973 (46 of 1973)."]
15.
Date for determination of rate of duty and tariff valuation ofimported goods.
15.Date for determination of rate of duty and tariff valuation of imported goods. (1) 1*[The rate of duty 5* * * and tariff valuation, if any, applicable to any imported goods, shall be the rate and valua- tion in force,-
(a) in the case of goods entered for home consumption under
section 46, on the date on which a bill of entry in respect
of such goods is presented under that section ;
(b) in the case of goods cleared from a warehouse under
section 68, on the date on which the goods are actually
removed from the warehouse ;
(c) in the case of any other goods, on the date of payment
of duty:
Provided that if a bill of entry has been presented before the date of entry inwards of the vessel by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards.
(2) The provisions of this section shall not apply to baggage and goods imported by post.
----------------------------------------------------------------------
1 Ins. by Act 20 of 1966, s.2.
4 Subs. by s.3 ibid., for The rate of duty".
1 Subs. & ins. by Act 25 of 1978, s.3 (w.e.f. 1-7-78).
5 Omitted by s.4, ibid. (w.e.f. 1-7-1978).
2 Omitted and Ins. by Act 27 of 1988, s.2 (w.e.f. 16-8-1988).
3 Omitted by s. 2, ibid. (w.e.f. 16-8-1988).
----------------------------------------------------------------------
1184
1* * * * *
16.
Date for determination of rate of duty and tariff valuation of exportgoods.
16.Date for determination of rate of duty and tariff valuation of export goods. 2["(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation, in force,-
(a) in the case of goods entered for export under section
50, on the date on which the proper officer makes an order
permitting clearance and loading of the goods for exportation
under section 51;
(b) in the case of any other goods, on the date of payment
of duty".]
(2) The provisions of this section shall not apply to baggage and goods exported by post.
17.
Assessment of duty.
17.Assessment of duty. (1) After an import-entered has entered any imported goods under section 46 or an exporter has entered any export goods under section 50 the imported goods or the export goods, as the case may be, or such part thereof as may be necessary may, without undue delay, be examined and tested by the proper officer.
(2) After such examination and testing, the duty, if any, leviable on such goods shall, save as otherwise provided in section
85, be assessed.
(3) For the purpose of assessing duty under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which it is in his power to produce-or furnish, and thereupon the importer, exporter or such other person shall produce such document and furnish such information.
----------------------------------------------------------------------
1 Omitted by Act 25 of 1978, s.4 (w.e.f. 1-7-1978).
2 Subs. by Act 23 of 1986, s. 50.
----------------------------------------------------------------------
1184A
(4) Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished under sub-section (3)
; but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or document or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this Act, be re-assessed to duty.
18.
Provisional assessment of duty.
18.Provisional assessment of duty. (1) Notwithstanding anything contained in this Act but without prejudice to the provisions contained in section 46-
(a) where the proper officer is satisfied that an importer
or exporter is unable to produce any document or furnish any
information necessary for the assessment of duty on the
imported goods or the export goods, as the case may be; or
1185
(b) where the proper officer deems it necessary to subject
any imported goods or export goods to any chemical or other
test for the purpose of assessment of duty thereon; or
(c) where the importer or the exporter has produced all the
necessary documents and furnished full information for the
assessment of duty but the proper officer deems it necessary
to make further enquiry for assessing the duty ;
the proper officer may direct that the duty leviable on such goods may, pending the production of such documents or furnishing of such information or completion of such test or enquiry, be assessed pro- visionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the pay- ment of the deficiency, if any, between the duty finally assessed and the duty provisionally assessed.
(2) When the duty leviable on such goods is assessed finally in accordance with the provisions of this Act, then-
(a) in the case of goods cleared for home consumption or
ex-portation, the amount paid shall be adjusted against the
duty finally assessed and if the amount so paid falls short
of, or is in excess of, 1[in duty finally assessed] the
importer or the exporter of the goods shall pay the
deficiency or be entitled to a refund, as the case may be ;
(b) in the case of warehoused goods, the proper officer
may, where the duty finally assessed is in excess of the duty
provisionally assessed, require the importer to execute a
bond, binding himself in a sum equal to twice the amount of
the excess duty.
19.
Determination of duty where goods consist of articles liable todifferent rates of duty.
19.Determination of duty where goods consist of articles liable to different rates of duty. Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows :-
(a) articles liable to duty with reference to quantity
shall be chargeable to that duty ;
(b) articles liable to duty with reference to value shall,
if they are liable to duty at the same rate, be chargeable to
duty at that rate, and if they are liable to duty at
different rates, be chargeable to duty at the highest of such
rates ;
(c) articles not liable to duty shall be chargeable to duty at
the rate at which articles liable to duty with reference to
value are liable under clause (b) ;
----------------------------------------------------------------------
1. Subs. by Act 56 of 1974, s.3 & Sch. II.
----------------------------------------------------------------------
1186
Provided that,-
(a) accessories of, and spare parts or maintenance and
repairing implements for, any article which satisfy the
conditions specified in the rules made in this behalf shall
be chargeable at the same rate of duty as that article ;
(b) if the importer produces evidence to the satisfaction
of the proper officer regarding the value of any of the
articles liable to different rates of duty, such article
shall be chargeable to duty separately at the rate applicable
to it.
20.
Re-importation of goods .
1[20. Re-importation of goods . If goods are imported into India after exportation therefrom, such go- ods shall be liable to and duty be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof: importation thereof:
section 3 of the Central Excises and Salt Act, 1944."]
----------------------------------------------------------------------
1. Ins. by Act 14 of 1982, s.45.
2. Ins by Act 80 of 1985, s.2.
3. Omitted by Act 22 of 1995 S. 53
3. Subs. by Act 32 of 1994, s.60.
----------------------------------------------------------------------
1187
21.
Goods derelict, wreck etc.
21.Goods derelict, wreck etc. All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act.
22.
Abatement of duty on damaged or deteriorated goods.
22.Abatement of duty on damaged or deteriorated goods. (1) Where it is shown to the satisfaction of the Assistant Commissiner of Customs-
(a) that any imported goods had been damaged or had
deteriorated at any time before or during the unloading of
the goods in India ; or
(b) that any imported goods, other than warehoused goods,
had been damaged at any time after the unloading thereof in
India but before their examination under section 17, on
account of any accident not due to any wilful act, negligence
or default of the importer, his employee or agent ; or
(c) that any warehoused goods had been damaged at any time
before clearance for home consumption on account of an
accident not due to any wilful act, negligence or default of
the owner, his employee or agent,
such goods shall be chargeable to duty in accordance with the pro visions of sub-section (2).
(2) The duty to be charged on the goods referred to in sub- section (1)shall bear the same proportion to the duty chargeable on the goods before the damage or deterioration which the value of the damaged or deteriorated goods bears to the value of the goods before the damage or deterioration.
(3) For the purposes of this section, the value of damaged or deteriorated goods may be ascertained by either of the following methods at the option of the owner :-
(a) the value of such goods may be ascertained by the
proper officer, or
(b) such goods may be sold by the proper officer by public
auction or by tender, or with the consent of the owner in any
other manner, and the gross sale proceeds shall be deemed to
be the value of such goods.
1188
23.
Remission of duty on lost, destroyed or abandoned goods.
23.Remission of duty on lost, destroyed or abandoned goods. (1)
1["Without prejudice to the provisions of section 13, where it is shown] to the satisfaction of the Assistant Commissiner of Customs. that any imported goods have been lost 2[(otherwise than as a result of pilferage)] or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs shall remit the duty on such goods.
3"[(2) The owner of any imported goods may, at any time before an order clearance of goods for whole constitution under section 47 or an order for permitting the deposits of goods in a werehouse under section
60 has been made, relinquish his title to the goods and thereupon he s- hall not be liable to the goods and pay the duty thereon.:]
24.
Power to make rule for denaturing or mutilation of goods.
24.Power to make rule for denaturing or mutilation of goods. The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more of such purposes; and where any goods are so denatured or mutilated they shall be chargeable to duty at such rate as would be applicable if the goods had been imported in the denatured or mutilated form.
25.
Power to grant exemption from duty.
25.Power to grant exemption from duty. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon.
(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which duty is leviable.
4[(3) An exemption under sub-section (i) or sub-section (1) in respect of any goods from any part of the duty of customs leviable thereon (the duty of customs leviable thereon being hereinafter referred to as the statutory, duty) may be granted by providing for the levy of a duty On such goods at a rate expressed in a form or method different from the form or method in which the statutory duty is leviable and any exemption granted in relation to any goods in the manner Provided in this sub-section shall have effect subject to the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty.
Explanation.-"Form or method", in relation to a rate of duty of customs, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable".]
26.
Refund of export duty in certain cases.
26.Refund of export duty in certain cases. Where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if-
(a) the goods are returned to such person otherwise than by
way of re-sale;
(b) the goods are re-imported within one year from the date
of exportation ; and
(c) an application for refund of such duty is made before
the expiry of six months from the date on which the proper
officer makes an order for the clearance of the goods.
----------------------------------------------------------------------
1. Subs. by Act 11 of 1983, s.48.
2. Ins. by s. 48, ibid.
4. Ins. by s.49, ibid.
3. Subs. by Act 32 of 1994, s.60.
----------------------------------------------------------------------
1189.
27.
Claim for refund of duty.
1[27.Claim for refund of duty. (1) Any person claiming refund of any 2[ duty and interest, if any, paid on such duty]
(i) paid by him in pursuance of an order of assessment; or
(ii) borne by him,
may make an application for refund of such 2[duty and interest, if any, paid on such duty] to the Assistant Commissioner of Customs-
(a) in the case of any import made by any,individual
his personal use or by Government or by any educational,
research or charitable institution or hospital, before the
expiry of one year:
(b) in any other case, before the expiry of six months,
from the date of payment of 2[duty and interest, if any, paid on such duty] in such form and manner as may be specified in the regulations made in this behalf and the application shall accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of 2[duty and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by , and him the incidence of such 2[duty and interest, if any paid on such duty] had not been passed on by him to any other person:
Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws
(Amendment) Act, 1991 (4 of 1991), such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the provisions of sub-section (2):
Provided further that the limitation of one year or six month as the case may be, shall not apply where any 2[duty and interest, if any paid on such duty] has been paid under protest.
Explanation.--For the purposes of this sub-section, "the date of payment of 2[duty and interest, if any paid on such duty] in relation to person, other than the importer shall be construed as "the date of purchase of goods" by such person.
(2) If, on receipt of any such application, the Assistant Commissioner of Customs is satisfied that the whole or any part of the
2[duty and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:
Provided that the amount of 2[duty and interest , if any, paid on such duty] as determined by the Assistant Commissiner of Customs under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-
(a) the 2[ duty and interest, if any, paid on such duty]
importer) if he had not passed on the incidence of such 2[
duty and interest, if any, paid on such duty] to any other
person;
(b) the 2[duty and interest , if any , paid on such duty]
on imports made by an individual for his personal use:
(c)the 3[duty and interest, if any, paid on such duty] borne
by the buyer, if he had not passed on the incidence of such
2[ duty and interest, if any, paid on such duty] to any other
person;
(d) the export duty as specified in section 26;
(e) drawback of duty payable under sections 74 and 75;
(f) the 2[duty and interest, if any, paid on such duty]
borne by any other such class of applicants as the Central
Government may, by notification in the Official Gazette,
specify;
Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of 2[duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person.
(3)Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2).
(4)Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.
(5)For the removal of doubts, it is hereby declared that any. notification issued under, clause (f) of the first proviso to sub- section (2), including any such notification approved or modified under, such section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette.]
28.
Notice for payment of duties not levied, short-levied or erroneouslyrefunded.
28.Notice for payment of duties not levied, short-levied or erroneously refunded. (1) 3[When any duty has not been levied or has been short-levied or erroneously refunded,he proper officer may,-
(a) in the case of any import made by any individual for
his personal use or by Government or by any educational,
research or charitable institution or hospital, within one
year;
(b) in any other case, within six months,
from the relevant date, serve notice on the person chargeable with the duty which has not been levied or which has been so short-levied or to whom the refund has erroneously been made, requiring to him to show cause why he should not pay the amount specified in the notice:"]
Provided that where any duty has not been levied or has been short-levied or has been erroneously refunded by reason of collusion or any wilful miss-tatement or suppression of facts by the importer or the exporter, or the agent or employee of the importer or exporter, the provisions of this sub-section shall have effect 4[ as if] for the words 3["one year" and "six months"] the words "five years" were substituted.
5["Explanation.--Where the service of the notice is stayed by an order of a Court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years, as the case may be."]
(2) The 6[proper officer] after considering the re-presentation, if any, made by the person on whom notice is served under sub-section
(1) shall determine the amount of duty due from
7* * * * *
----------------------------------------------------------------------
3. Subs. by Act 25 of 1978, s.6. (w.e.f. 1-7-1978).
5. Ins. by Act 21 of 1984 S.37.
4. Subs. by Act 80 of 1985, s.3.
1. Subs. by Act 40 of 1991, s.10 (w.e.f. 20-9-1991).
2. Subs. by Act 55 of 1991, s.2 (w.e.f. 23-12-1991).
6. Subs. by Act 18 of 1992, s.109.
7. Omitted by s. 109, ibid.
----------------------------------------------------------------------
1190
such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.
(3) For the purposes of sub-section (1), the expression
"relevant date" means-
(a) in a case where duty is not levied, the date on which
the proper officer makes an order for the clearance of the
goods ;
(b) in a case where duty is provisionally assessed under
section 18, the date of adjustment of duty after the final
assessment thereof ;
(c) in a case where duty has been erroneously refunded, the
date of refund ;
(d) in any other case, the date of payment of duty.
28A.
Power not to recover duties not levied or short-levied as a result ofgeneral practice. 1[28A.Power not to recover duties not levied or short-levied as aresult of general practice. 2[(1)] Notwiths
28B.
Duties collected from the buyer to be deposited with the Central Gove-nment.
4["28B.Duties collected from the buyer to be deposited with theCentral Government. (1) Notwithstanding anything t
Last updated on February, 2008
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