The Customs Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 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 1[and manner to deliver or present] of a bill of entry, shipping bill, bill of export, 2[arrival manifest or import manifest], import report, 3[departure manifest or export manifest], export report, 4[bill of transhipment, declaration for transhipment] boat note and bill of coastal goods;
5[(ai) the manner of export of goods, relinquishment of title to the goods and abandoning them to customs and destruction or rendering of goods commercially valueless in the presence of the proper officer under clause (d) of sub-section (1) of section 26A;
(aii) the form and manner of making application for refund of duty under sub-section (2) of section 26A;]
6[(aa) the 7[form and manner] in which an application for refund shall be made under section 27;]
8[(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;]
(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;
(c) the conditions subject to which any manufacturing process or other operations may be carried on in a warehouse under section 65.
9[(d) the time and manner of finalisation of provisional assessment;
(e) the manner of conducting pre-notice consultation;
(f) the circumstances under which, and the manner in which, supplementary notice may be issued;
(g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB;
(h) the manner of clearance or removal of imported or export goods;
(i) the documents to be furnished in relation to imported goods;
(j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger;
10[(ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto;]
(k) the manner of conducting audit;
11[(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;]
(l) the goods for controlled delivery and the manner thereof;
(m) the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods.]
12[(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.]
(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 1[and manner to deliver or present] of a bill of entry, shipping bill, bill of export, 2[arrival manifest or import manifest], import report, 3[departure manifest or export manifest], export report, 4[bill of transhipment, declaration for transhipment] boat note and bill of coastal goods;
5[(ai) the manner of export of goods, relinquishment of title to the goods and abandoning them to customs and destruction or rendering of goods commercially valueless in the presence of the proper officer under clause (d) of sub-section (1) of section 26A;
(aii) the form and manner of making application for refund of duty under sub-section (2) of section 26A;]
6[(aa) the 7[form and manner] in which an application for refund shall be made under section 27;]
8[(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;]
(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;
(c) the conditions subject to which any manufacturing process or other operations may be carried on in a warehouse under section 65.
9[(d) the time and manner of finalisation of provisional assessment;
(e) the manner of conducting pre-notice consultation;
(f) the circumstances under which, and the manner in which, supplementary notice may be issued;
(g) the form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the Authority, under Chapter VB;
(h) the manner of clearance or removal of imported or export goods;
(i) the documents to be furnished in relation to imported goods;
(j) the conditions, restrictions and the manner of making deposits in electronic cash ledger, the utilisation and refund therefrom and the manner of maintaining such ledger;
10[(ja) the manner of maintaining electronic duty credit ledger, making payment from such ledger, transfer of duty credit from ledger of one person to the ledger of another and the conditions, restrictions and time limit relating thereto;]
(k) the manner of conducting audit;
11[(ka) the manner of authentication and the time limit for such authentication, the document or information to be furnished and the manner of submitting such document or information and the time limit for such submission, the form and the manner of furnishing alternative means of identification and the time limit for furnishing such identification, person or class of persons to be exempted and conditions subject to which suspension may be made, under Chapter XIIB;]
(l) the goods for controlled delivery and the manner thereof;
(m) the measures and separate procedure or documentation for a class of importers or exporters or categories of goods or on the basis of the modes of transport of goods.]
12[(n) the form and manner, the time limit and the restrictions and conditions for amendment of any document under section 149.]
1. Ins. by Act 13 of 2018, s. 100 (w.e.f. 28-3-2018).
2. Subs. by s. 56, ibid., for "import manifest" (w.e.f. 28-3-2018).
3. Subs. by s. 56, ibid., for "export manifest" (w.e.f. 28-3-2018).
4. Subs. by Act 27 of 1999, s. 115, for "bill of transhipment" (w.e.f. 11-9-1999).
5. Ins. by Act 33 of 2009, s. 91 (w.e.f. 19-8-2009).
6. Ins. by Act 40 of 1991, s. 14 (w.e.f. 20-9-1991).
7. Subs. by Act 22 of 1995, s. 67, for "form" (w.e.f. 26-5-1995).
8. Ins. by Act 7 of 2017, s. 108 (w.e.f. 31-3-2017).
9. Subs. by Act 13 of 2018, s. 100, for clause (d) (w.e.f. 28-3-2018).
10. Ins. by Act 12 of 2020, s. 115 (w.e.f. 27-3-2020).
11. Ins. by Act 23 of 2019, s. 81 (w.e.f. 1-8-2019).
12. Ins. by Act 23 of 2019, s. 81 (w.e.f. 1-8-2019).
2. Subs. by s. 56, ibid., for "import manifest" (w.e.f. 28-3-2018).
3. Subs. by s. 56, ibid., for "export manifest" (w.e.f. 28-3-2018).
4. Subs. by Act 27 of 1999, s. 115, for "bill of transhipment" (w.e.f. 11-9-1999).
5. Ins. by Act 33 of 2009, s. 91 (w.e.f. 19-8-2009).
6. Ins. by Act 40 of 1991, s. 14 (w.e.f. 20-9-1991).
7. Subs. by Act 22 of 1995, s. 67, for "form" (w.e.f. 26-5-1995).
8. Ins. by Act 7 of 2017, s. 108 (w.e.f. 31-3-2017).
9. Subs. by Act 13 of 2018, s. 100, for clause (d) (w.e.f. 28-3-2018).
10. Ins. by Act 12 of 2020, s. 115 (w.e.f. 27-3-2020).
11. Ins. by Act 23 of 2019, s. 81 (w.e.f. 1-8-2019).
12. Ins. by Act 23 of 2019, s. 81 (w.e.f. 1-8-2019).
Section 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;
1[(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to 2[two lakh rupees].]
(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;
1[(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was his duty to comply, shall be liable to a penalty which may extend to 2[two lakh rupees].]
1. Subs. by Act 18 of 2008, s. 75, for clause (ii) (w.e.f. 10-5-2008).
2. Subs. by Act 23 of 2019, s. 82, for "fifty thousand rupees" (w.e.f. 1-8-2019).
2. Subs. by Act 23 of 2019, s. 82, for "fifty thousand rupees" (w.e.f. 1-8-2019).
Section 159 Rules, certain notifications and orders to be laid before Parliament.
1[159. Rules, certain notifications and orders to be laid before Parliament.--Every rule or regulation made under this Act, 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 section 25, other than an order relating to goods of strategic, secret, individual or personal nature, 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 notification or order should not be issued or made, the rule or regulation or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation or notification or order.]
1. Subs. by Act 22 of 1995, s. 68, for section 159 (w.e.f. 26-5-1995).
Section 159A Effect of amendments, etc., of rules, regulations, notifications or orders.
1[159A. Effect of amendments, etc., of rules, regulations, notifications or orders.--Where any rule, regulation, notification or order made or issued under this Act or any notification or order issued under such rule or regulation, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not--
(a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or
(b) affect the previous operation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, regulation, notification or order so amended, repealed, superseded or rescinded; or
(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded; or
(e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.]
(a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or
(b) affect the previous operation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, regulation, notification or order so amended, repealed, superseded or rescinded; or
(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded; or
(e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.]
1. Ins. by Act 14 of 2001, s. 113 (w.e.f. 11-5-2001).
Section 160 Repeal and savings.
(1) The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof.
(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 for 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 therefore 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.
(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 Clauses 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).
(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 for 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 therefore 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.
(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 Clauses 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).
Section 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.