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Title : CUSTOMS ACT, 1962
Year : 1962
Act : CHAPTER XVII MISCELLANEOUS
141.
Conveyances and goods in a customs area subject to control of officersof customs.
141. Conveyances and goods in a customs area subject to control of officers of customs. All conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of this Act, be subject to the control of officers of customs.
142.
Recovery of sums due to Government.
142.Recovery of sums due to Government. (1) 3[ Where any sum pay- able by any person] under this Act is not paid,-
(a) the proper officer may deduct or may require any other
officer of customs to deduct the amount so payable from any
money owing to such person which may be under the control of
the proper officer or such other officer of customs; or
(b)the 4[Assistant Commissiner of Customs] may recover or may
require any other officer of customs to recover the amount so
payable by detaining and selling any goods belonging to such
person which are under the control of the 4[Assistant Commis-
siner of Customs or such other officer of customs ; or
5[(c) if the amount cannot be recovered from such person in
the manner provided in clause (a) or clause (b)-
(i) the [Assistant Commissiner of Customs] may prepare a
certificate signed by him specifying the amount due from such
person and send it to the Collector of the district in which
such person owns any property or resides or carries on his b-
usiness and the said Collector on receipt of such certificate
shall proceed to recover from the said person the amount
specified thereunder as if it were an arrear of land revenue.
(2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without
----------------------------------------------------------------------
1 Ins. by Act 36 of 1973 S. 11.
2 See now the relevant provision of the Code of Criminal Procedure,
1973 (Act 2 of 1974).
3 Subs. by Act 22 of 1995, s. 66 for certain words.
4 Subs. by s. 50, ibid., for "Assistant Collector of Customs".
5. Subs. by s. 66 ibid., for cl. (c).
----------------------------------------------------------------------
1234
prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section.
143.
Power to allow import or export on execution of bonds in certaincases.
143.Power to allow import or export on execution of bonds in certain cases. (1) Where this Act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the 1[Assistant Co- mmissioner of Customs] is satisfied that having regard to the circumsta-
nces of the case, such thing cannot be done before such import, export or clearance without detriment to that person,the 1[Assistant Collector of Customs] may, notwithstanding anything contained in this Act or such other law, grant leave for such import, export or clearance on the person executing a bond in such amount, with such surety or security and subject to such conditions as the 1[Assistant Collector of Customs] approves, for the doing of that thing within such time after the import, export or clearance as may be specified in the bond.
(2)If the thing is done within the time specified in the bond the
1[Assistant Commissioner of Customs] shall cancel the bond as discharge in full and shall, on demand, deliver it, so cancelled, to the person who has executed or who is entitled to receive it; and in such case that person shall not be liable to any penalty provided in this Act or, as the case may be, in such other law for the contravention of the provisions thereof relating to the doing of that thing.
(3)If the thing is not done within the time specified in the bond the Assistant Collector of Customs shall, without prejudice to any other action that may be taken under this Act or any other law for the time being in force, be entitled to proceed upon the bond in accordance with law.
2["143A. Duty deferment. (1) When any material is imported under an import licence belonging to the category of Advance Licence granted under the imports and Exports (Control) Act, 1947,(18 of
1947). subject to an obligation to export the goods as are specified in the said Licence within the period specified therein the 1[Assistant Commissioner of Customs] may, not withstanding anything contained in this Act, permit clearance of such material without payment of duty leviable thereon.
(2)The Permission for clearance without payment of duty under sub-section (1) shall be subject to the following conditions, that is to say--
(a) the duty payable on the material imported shall be
adjusted against the drawback of duty payable under this Act
or under any other law for the time being in force on the
export of goods specified in the said Advance Licence; and
(b) where the duty is not so adjusted either for the reason
that the goods are not exported within the period specified
in the said Advance Licence, or within such extended period
not exceeding six months as the 1[Assistant Commissionr of
Customs] may on sufficient cause being shown, allow, or for,
any other sufficient reason, the importer shall, notwithsatn-
ding anything contained in section 28, be liable to pay the
amount of duty not so adjusted together with simple interest
thereon at the rate of twelve per cent. per annum from the
date the said permission for clearance is given to the date
of payment.
(3) While permitting clearance under sub-section (1), the
1[Assistant Commissioner of Customs] may require the importer
to execute a bond with such surety or security as he thinks
fit for complying with the conditions specified in sub-
section (2).
144.
Power to take samples.
144.Power to take samples. (1) The proper officer may, on the entry or clearance of goods or at any time while. such goods are being passed through customs area, take samples of such goods in the presence of the owner thereof, for examination or testing, or for ascertaining the value thereof, or for any other purposes of this Act.
(2)After the purpose for which a sample was taken is Carried out, such sample shall, if practicable, be restored to the owner but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be deposed of in such manner as the 3[Commissioner of Customs] may direct.
(3)No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course
---------------------------------------------------------------
1.Subs. by Act 22 of 1995,s.50 for "Assistant Collector of Customs".
2. Ins. by Act 25 of 1978, S. 17 (w.e.f.1-7-1978).
3. Subs. by Act 22 of 1995, s. 50 of "Collector of Customs".
----------------------------------------------------------------------
1235
of any test or examination thereof, if such duty amounts to five rupees or more.
145.
Owner, etc., to perform operations incidental to compliance withcustoms law.
145.Owner, etc., to perform operations incidental to compliance with customs law. All operations necessary for making any goods available for examination by the proper officer or for facilitating such examination shall be performed by, or at the expense of, the owner, importer or exporter of the goods as the case may be.
146.
Custom house agents to be licensed.
146.Custom house agents to be licensed. (1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations.
(2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for-
(a)the authority by which a licence may be granted under this
section and the period of validity of any such licence;
(b) the form of the licence and the fees payable therefor ;
(c) the qualifications of persons who may apply for a
licence and the qualifications of persons to be employed by a
licensee to assist him in his work as an agent;
(d) the restrictions and conditions (including the
furnishing of security by the licensee) subject to which a
licence may be granted;
(e)the circumstances in which a licence may be suspended or
revoked; and
(f)the appeals, if any, against an order of suspension or
revocation of a licence, and the period within which such
appeals shall be filed.
1[146A. Appearance by authorised representative. (1) Any person who is entitled or required to' appear before officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
(2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being-
(a) his relative or regular employee; or
(b) a custom house agent licensed under section 146; or
(c) any legal practitioner who is entitled to practise in
any civil court in India; or
(d) any person who has acquired such qualifications as the
Central Government may specify by rules made in this
behalf.
(3) Notwithstanding anything contained in this section, no person who was a member of the Indian Customs and Central Excise Service Group A and has retired or resigned from such Service after having served. for not less than three years in any capacity in that service shall be, entitled to appear as an authorised representative in any proceedings before an officer of customs for a period of two years from the date of his retirement or resignation, as the case may be.
(4) No person,-
(a) who has been dismissed or removed from Government
service; or
(b) who is convicted of an offence connected with any pro-
ceeding under this Act, the Central Excises and Salt Act,
1944 (1 of 1944) or the Gold (Control) Act, 1968;(45 of
1968). or
(c) who has become an insolvent,
shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to, in clause (a), and for such time as the 1[Commissioner of Customs] or the competent authority under the Central Excises and Salt Act, 1944 (1 of 1944),or the Gold
(control) Act, 1968 (45 of 1968), as the case may be, may, by order, determine in the case of a person referred to in clause (b),and for the period during which the insolvency continues in the case of a person referred to in clause (c).
(5) If any person,-
(a) who is a legal Practitioner, is found guilty of misconduct in his professional capacity by any authority entitled to institute proceedings against him, an order passed by that authority shall have effect in relation to his right to appear before an officer of customs or the Appellate Tribunal as it has in relation to his right to practise as a legal practitioner;
(b) who is not a legal Practitioner, is found guilty of miscon- duct in connection with any proceedings under this Act by such authority as may be specified by rules made in this, behalf, that authority may direct that he shall thenceforth be disqualified to represent any person under sub-section, (1).
(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely: -
(a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
(b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and
(c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.
147.
Liability of principal and agent.
147. Liability of principal and agent. (1) Where this Act requires anything to be done by the owner, importer or exporter of any goods, it may be done on his behalf by his agent.
(2) Any such thing done by an agent of the owner, importer or exporter of any goods shall, unless the contrary is proved, be deemed to have been done with the knowledge and consent of such owner, importer or exporter, so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by himself.
----------------------------------------------------------------------
1. Subs. by Act 22 of 1995, s.50 for "Collector of Customs".
----------------------------------------------------------------------
1236
(3) When any person is expressly or impliedly authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purposes of this Act, such person shall, without prejudice to the liability of the owner, importer or exporter, be deemed to be the owner, importer or exporter of such goods for such purposes:
Provided that where any duty is not levied or is short-levied or erroneously refunded on account of any reason other than any wilful act, negligence or default of the agent, such duty shall not be recovered from the agent unless in the opinion of 1[Assistant Commiss- ioner of Customs] the same cannot be recovered from the owner, impor- ter or exporter.
148.
Liability of agent appointed by the person in charge of a conveyance.
148. Liability of agent appointed by the person in charge of a conveyance. (1) Where this Act requires anything to be done by the person in charge of a conveyance, it may be done on his behalf by his agent.
(2) An agent appointed by the person in charge of a conveyance and any person who represents himself to any officer of customs as an agent of any such person in charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person in charge by or under this Act or any law for the time being in force, and to penalties and confiscations which may be incurred in respect of that matter.
149.
Amendment of documents.
149. Amendment of documents. Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended:
Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the im- ported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.
150.
Procedure for sale of goods and application of saleproceeds.
150. Procedure for sale of goods and application of saleproceeds.
(1) Where any goods not being confiscated goods are to be sold under any provisions of this Act, they shall, after notice to the owner thereof, be sold by public auction or by tender or with the consent of the owner in any other manner.
(2) The proceeds of any such sale shall be applied-
(a) firstly to the payment of the expenses of the sale,
----------------------------------------------------------------------
1. Subs. by Act 22 of 1995, s.50 for "Assistant Collector of Customs".
----------------------------------------------------------------------
1237
(b) next to the payment of the freight and other charges,
if any, payable in respect of the goods sold, to the carrier,
if notice of such charges has been given to the person having
custody of the goods,
(c) next to the payment of the duty, if any, on the goods
sold,
(d) next to the payment of the charges in respect of the
goods sold due to the person having the custody of the
goods,
(e) next to the payment of any amount due from the owner of
the goods to the Central Government under the provisions of
this Act or any other law relating to customs,
and the balance, if any, shall be paid to the owner of the
goods.
151.
Certain officers required to assist officers of customs.
151. Certain officers required to assist officers of customs. The following officers are hereby empowered and required to assist officers of customs in the execution of this Act, namely:-
(a) officers of the Central Excise Department;
(b) officers of the Navy;
(c) officers of Police;
(d) officers of the Central or State Governments employed
at any port or airport ;
(e) such other officers of the Central or State Government
or a local authority as are specified by the Central Govern-
ment in this behalf by notification in the Official Gazette.
151A
Instructions to officers of customs. 1["151A. Instructions to officers of customs. The Board may, ifit considers it necessary or expedient so to do for the purpose ofuniformity in the classi
152.
Delegation of powers.
152.Delegation of powers. The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification-
(a) any power exercisable by the Board under this Act shall
be exercisable also by a 2[a 3[Chief Commissioner of Customs]
or a 4[Commissioner of Customs] empowered in this behalf by
the Central Government;
(b) any power exercisable by a 4[Cmmissioner of Customs]
under this Act may be exercisable also by a 5[Deputy Commis-
sioner of Customs] or an 6[Assistant Commissioner of Customs]
empowered in this behalf by the Central Government;
(c) any power exercisable by a Deputy Collector of Customs
under this Act may be exercisable also by an Assistant
Collector of Customs empowered in this behalf by the Central
Government;
----------------------------------------------------------------------
1. Subs. by Act 22 of 1995, s. 52, "Collector of Customs (Appeals)".
2. Subs. by Act 29 of 1988, s. 7 for "a Collector of Customs" (w. e.f. 1-7-1988).
3. Subs. by Act 22 of 1995, s. 50, for "Principal Collector of Cus- toms".
4. Subs. by s. 50, ibid for "Collector of Customs".
5. Subs. by s. 50, ibid for "Deputy Collector of Customs".
6. Subs. by s. 50, ibid for "Assistant Collector of Customs".
----------------------------------------------------------------------
1238
(d) any power exercisable by an 1[Assistant Commissiner of
Customs] under this Act may be exercisable also by a gazetted
officer of customs empowered in this behalf by the Board.
153.
Service of order, decision, etc.
153.Service of order, decision, etc. Any order or decision passed or any summons or notice issued under this Act, shall be served-
(a) by tendering the order, decision, summons or notice or
sending it by registered post to the person for whom it is
intended or to his agent ; or
(b) if the order, decision, summons or notice cannot be
served in the manner provided in clause (a), by affixing it
on the notice board of the customs house.
154.
Correction of clerical errors, etc.
154. Correction of clerical errors, etc. Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act. or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer., as the case may be.
154A
Rounding off of duty, etc. 2[154A. Rounding off of duty, etc.The amount of duty,interest,penalty, fine or any other sum payable and the amount of refund,drawback or any other sum due, under the
155.
Protection of action taken under the Act.
155.Protection of action taken under the Act. (1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations.
(2) No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month's previous notice in writing of the intended Proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause.
156.
General power to make rules.
156. General power to make rules. (1) Without prejudice to any power to make rules contained elsewhere in this Act, the Central Government may make rules consistent with this Act generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the follow- ing matters, namely:-
1["(a) the manner of determining the price of imported goods under sub-section (1A) of section 14;"]
----------------------------------------------------------------------
1. Subs. by Act 22 of 1995, s. 50 for "Assistant Collector of Cu- stoms".
2. Ins. by Act 12 of 1990, S.62.
----------------------------------------------------------------------
1239
(b) the conditions subject to which accessories of, and
spare parts and maintenance and repairing implements for, any
article shall be chargeable at the same rate of duty as that
article;
1 * * * * *
(d)the detention and confiscation of goods the importation of
which is prohibited and the conditions, if any, to be
fulfilled before such detention and confiscation and the
information, notices and security to be given and the
evidence requisite for the purposes of such detention or
confiscation, and the mode of verification of such evidence;
(e) the reimbursement by an informant to any public officer
of all expenses and damages incurred in respect of any
detention of any goods made on his information and of any
proceedings consequent on such detention;
(f) the information required in respect of any goods
mentioned in a shipping bill or bill of export which are not
exported or which are exported and are afterwards re-landed;
2["(g) the publication, subject to such conditions as may be
specified therein, of names and other particulars of persons
who have been found guilty of contravention of any provisions
of this Act or the rules."]
157.
General power to make regulations.
157. General power to make regulations. (1) Without prejudice to any power to make regulations contained elsewhere in this Act, the Board may make regulations consistent with this Act and the rules, generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the, generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:-
(a) the form of a bill of entry, shipping bill, bill of
export, import manifest, import report, export manifest,
export report, bill of transhipment, boat note and bill of
coastal goods;
3["(aa) the 4[form and manner] in which an application for
refund shall be made under section 27;"]
(b) the conditions subject to which the transhipment of all
or any goods under sub-section (3) of section 54, the
transportation of all or any goods under section 56 and the
removal of warehoused goods from one warehouse to another
under section 67 may be allowed without payment of duty;
---------------------------------------------------------------------
1. cl. (c) omitted by Act 26 of 1988, S.80.
2. Ins. by Act 40 of 1991, S.14 (w.e.f.20-9-1991).
3. Ins. by Act 36 of 1973, s. 12
4. cl. (aa) ins. by Act 40 of 1991, s. 14, (w.e.f. 20-9-1991)
5. Subs. by Act 22 of 1995, s. 67 for "Form".
---------------------------------------------------------------------
1240
(c) the conditions subject to which any manufacturing
process or other operations may be carried on in a warehouse
under section 65.
158.
Provisions with respect to rules and regulations.
158. Provisions with respect to rules and regulations. (1) All rules and regulations made under this Act shall be published in the Official Gazette.
(2) Any rule or regulation which the Central Government or the Board is empowered to make under this Act may provide-
(i) for the levy of fees in respect of applications,
amendment of documents, furnishing of duplicates of
documents, issue of certificates, and supply of statistics,
and for rendering of any services by officers of customs
under this Act;
(ii) that any person who contravenes any provision of a rule
or regulation or abets such contravention or any person who
fails to comply with any provision of a rule, or regulation
with which it was his duty to comply, shall be liable,-
(a) in the case of Contravention or failure to comply
with a rule, to a penalty which may extend to five
hundred rupees;
(b) in the case of contravention or failure to comply
with a regulation, to a penalty which may extend to two
hundred rupees.
159.
Rules and certain notifications to be laid before Parliament.
1[159.Rules and certain notifications to be laid before Parliament. Every rule or regulation made under this Act and every notification issued under sections 11, 11B, 11H, 11-I, 11K, 11N, 14, 25 28A,
43, 66,69, 70, 74, 75, 76, 98, 98A, 101 and 123 and every order made under sub-section (2) of sub-section, other than an order relating to goods of strategic, secret, individual or personal nature, or shall be laid as soon as may be after it is made or issued before each House of Parliament while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or regulation or notification or order or both Houses agree that the rule or regulation should not be made or the notification or order should not be issued or made, the rule or regulation or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, how- ever, that any such modification or annulment shall be without prejud- ice to the validity of anything previously done, under that rule or regulation or notification or order].
160.
Repeal and savings.
160.Repeal and savings. (1) The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof.
---------------------------------------------------------------------
1. Subs. by Act 22 of 1995, S. 68 for section 159.
---------------------------------------------------------------------
1241
(2) In the Indian Tariff Act, 1934 (32 of 1934).
(a) for section 2, the following section shall be
substituted, namely: -
"2. Duties specified in the Schedules to be levied. The
rates at which duties of customs shall be levied under the
Customs Act, 1962, are specified in the First and Second
Schedules." ;
(b) sections 5 and 6 shall stand repealed.
(3) Notwithstanding the repeal of any enactment by this section,-
(a) any notification, rule, regulation, order or notice
issued or any appointment or declaration made or any licence,
permission or exemption granted or any assessment made,
confiscation adjudged or any duty levied or any penalty or
fine imposed or any forfeiture, cancellation or discharge of
any bond ordered or any other thing done or any other action
taken under any repealed enactment shall, so far as it is not
inconsistent with the provisions of this Act, be deemed to
have been done or taken under the corresponding provision of
this Act ;
(b) any document referring to any enactment hereby repealed
shall be construed as referring to this Act or to the
corresponding provision of this Act.
(4) This Act shall apply to all goods which are subject to the control of customs at the commencement of this Act notwithstanding that the goods were imported before such commencement.
(5) Where the period prescribed for any application, appeal, revision or other proceeding under any repealed enactment had expired on or before the commencement of this Act, nothing in this Act shall be construed as enabling any such application, appeal. or revision to be made or a proceeding to be instituted under this Act by reason only of the fact that a longer period therefor is prescribed or provision is made for extension of time in suitable cases by the appropriate authority.
(6) The provisions of section 65 shall apply to goods warehoused before the commencement of this Act if the operations permissible under that section were carried on after such commencement.
(7) Any duty or penalty payable under any repealed enactment may be recovered in a manner provided under this Act but without prejudice to any action already taken for the recovery of such duty or penalty under the repealed enactment.
1242
(8) The mention of particular matters in sub-sections (4), (5),
(6) and (7)shall not be held to prejudice or affect the general application of section 6 of the General Claus-Is Act, 1897,(10 of
1897.) with regard to the effect of repeals.
(9) Nothing in this Act shall affect any law for the time being in force relating to the constitution and powers of any Port authority in a major port as defined in the Indian Ports Act, 1908.(15 of 1908).
161.
Removal of difficulties.
161.Removal of difficulties. If any difficulty arises in giving effect to the provisions of this Act, particularly in relation to the transition from the enactments repealed by this Act to the provisions of this Act, the Central Government may by general or special order, do anything not inconsistent with such provisions which appears to be necessary or expedient for the purpose of removing the difficulty.
SCHE
(See section 160)
THE SCHEDULE
(See section 160)
REPEALS
--------------------------------------------------------------------- Year No. Short title Extent of repeal
---------------------------------------------------------------------
1 2 3 4
---------------------------------------------------------------------
1878 8 The Sea Customs Act .. The whole
1896 8 The Inland Bonded Warehouses Act
The whole
1924 19 The Land Customs Act The whole
1934 22 The Aircraft Act Section 16.
---------------------------------------------------------------------
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