Sun Feb 27 2022 | Tax Laws | Comments (0)


Year : 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:-



Section -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.


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.


Section -2 Definitions

In this Act, unless the context otherwise requires,-

2*[(1) "1*Adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Collector 2*[Commissinor (Appeals)](Appeals) 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 3*[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;

4*(7A)"Commissioner (Appeals)" means a person appointed to be a Commissioner of Customs (Appeals) under sub-section (1) of section 4;"]

5*[(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;

(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 andincludes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities;

(12) 6*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) 9*"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 exported, 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

(iii) Any vessel or aircraft proceeding to a place outside India for any purpose whatsoever;

7*(21A) "Fund" means the Consumer Welfare Fund established under section 12C of the Central Excises and Salt Act, 1944 8* 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;

(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 (2of 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 undersection 57 or a private warehouse licensed under section 58 ;

(44) "Ware-housed goods" means goods deposited in a ware- house;

(45)" Warehousing station " means a place declared as a warehousing station under section 9


1 Subs. by Act 54 of 1963, s, 5 (2), for certain words (w.e.f. 1-1-1964).

2 Subs. by Act 22 of 1975, s. 51, for "Collector (Appeals)".

3 Subs. by Act 44 of 1980, S. 50 and fifth Sch., for cl. (1) (w.- e.f. 11.10.1982).

4 Ins. by Act 44 of 1980, s. 50 and Sch. (w.e.f. 11.10.1982).

5 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.

6 Ins. by Act 11 of 1983, s. 46

7 Subs. by Act 25 of 1978, S. 2 (w.e.f. 1.7. 1978)

8 Ins. by Act 40 of 1991, s. 9 (w.e.f 20.9. 1991)

9 Subs by Act 22 of 1995, s. 50, for "collector of customs".



You could get in touch with our team to find a suitable lawyer for assistance.
Helplinelaw has been referring lawyers that fit your needs in terms of seniority and experience since 2001