The Customs Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 42 No conveyance to leave without written order.
(1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer.
(2) No such order shall be given until,--
(a) the person-in-charge of the conveyance has answered the questions put to him under section 38;
(b) the provisions of section 41 have been complied with;
(c) the shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him;
(d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods,--
(i) such goods have been unloaded, or
(ii) where the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India.
(2) No such order shall be given until,--
(a) the person-in-charge of the conveyance has answered the questions put to him under section 38;
(b) the provisions of section 41 have been complied with;
(c) the shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him;
(d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods,--
(i) such goods have been unloaded, or
(ii) where the 1[Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India.
1. Subs. by Act 27 of 1999, s. 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).
Section 43 Exemption of certain classes of conveyances from certain provisions of this Chapter.
(1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants.
(2) The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter--
(a) conveyances belonging to the Government or any foreign Government;
(b) vessels and aircraft which temporarily enter India by reason of any emergency.
(2) The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter--
(a) conveyances belonging to the Government or any foreign Government;
(b) vessels and aircraft which temporarily enter India by reason of any emergency.
Section 44 Chapter not to apply to baggage and postal articles.
The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported or to be exported by post.
Section 45 Restrictions on custody and removal of imported goods.
(1) Save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the 1[Principal Commissioner of Customs or Commissioner of Customs] until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII.
(2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,--
(a) shall keep a record of such goods and send a copy thereof to the proper officer;
(b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer 2[or in such manner as may be prescribed].
3[(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an 4[arrival manifest or import manifest] or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.]
(2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,--
(a) shall keep a record of such goods and send a copy thereof to the proper officer;
(b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer 2[or in such manner as may be prescribed].
3[(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an 4[arrival manifest or import manifest] or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.]
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Ins. by Act 13 of 2018, s. 75 (w.e.f. 28-3-2018).
3. Ins. by Act 22 of 1995, s. 58 (w.e.f. 26-5-1995).
4. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
2. Ins. by Act 13 of 2018, s. 75 (w.e.f. 28-3-2018).
3. Ins. by Act 22 of 1995, s. 58 (w.e.f. 26-5-1995).
4. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
Section 46 Entry of goods on importation.
(1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting 1 [electronically] 2 [on the customs automated system] to the proper officer a bill of entry for home consumption or warehousing 3 [pin such form and manner as may be prescribed]:
4 [Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2 [on the customs automated system], allow an entry to be presented in any other manner:
Provided further that] if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.
(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.
6 [(3) The importer shall present the bill of entry under sub-section (1) 7[before the end of the day (including holidays) preceding the day] on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:
8[Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:
Provided further that] a bill of entry may be presented 9[at any time not exceeding thirty days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:
10[Provided also that] where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.]
(4) The importer while presenting a bill of entry shall 11*** make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, 12 [and such other documents relating to the imported goods as may be prescribed].
13 [(4A) The importer who presents a bill of entry shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.
4 [Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2 [on the customs automated system], allow an entry to be presented in any other manner:
Provided further that] if the importer makes and subscribes to a declaration before the proper officer, to the effect that he is unable for want of full information to furnish all the particulars of the goods required under this sub-section, the proper officer may, pending the production of such information, permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under section 57 without warehousing the same.
(2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier to the consignor.
6 [(3) The importer shall present the bill of entry under sub-section (1) 7[before the end of the day (including holidays) preceding the day] on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing:
8[Provided that the Board may, in such cases as it may deem fit, prescribe different time limits for presentation of the bill of entry, which shall not be later than the end of the day of such arrival:
Provided further that] a bill of entry may be presented 9[at any time not exceeding thirty days prior to] the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India:
10[Provided also that] where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.]
(4) The importer while presenting a bill of entry shall 11*** make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of such declaration, produce to the proper officer the invoice, if any, 12 [and such other documents relating to the imported goods as may be prescribed].
13 [(4A) The importer who presents a bill of entry shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
(5) If the proper officer is satisfied that the interests of revenue are not prejudicially affected and that there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa.
1. Ins. by Act 8 of 2011, s. 44 (w.e.f. 8-4-2011).
2. Ins. by Act 13 of 2018, s. 76 (w.e.f. 28-3-2018).
3. Subs. by s. 76, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4. Subs. by Act 8 of 2011, s. 44, for Provided that (w.e.f. 8-4-2011).
5. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
6. Subs. by Act 7 of 2017, s. 100 for sub-section (3) (w.e.f. 31-3-2017).
7. Subs. by Act 13 of 2021, s. 93, for "before the end of the next day following the day (excluding holidays)" (w.e.f. 28-3-2021).
8. Subs. by s. 93, ibid., for Provided that (w.e.f. 28-3-2021).
9. Subs. by Act 13 of 2018, s. 76, for "within thirty days of" (w.e.f. 28-3-2018).
10. The words "at the foot thereof" omitted by Act 8 of 2011, s. 44 (w.e.f. 8-4-2011)
11. Subs. by 13 of 2021, s. 93, for "Provided further that" (w.e.f. 28-3-2021). 12. Subs. by Act 13 of 2018, s. 76, for "relating to the imported goods" (w.e.f. 28-3-2018).
13. Ins. by s. 76, ibid. (w.e.f. 28-3-2018).
2. Ins. by Act 13 of 2018, s. 76 (w.e.f. 28-3-2018).
3. Subs. by s. 76, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4. Subs. by Act 8 of 2011, s. 44, for Provided that (w.e.f. 8-4-2011).
5. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
6. Subs. by Act 7 of 2017, s. 100 for sub-section (3) (w.e.f. 31-3-2017).
7. Subs. by Act 13 of 2021, s. 93, for "before the end of the next day following the day (excluding holidays)" (w.e.f. 28-3-2021).
8. Subs. by s. 93, ibid., for Provided that (w.e.f. 28-3-2021).
9. Subs. by Act 13 of 2018, s. 76, for "within thirty days of" (w.e.f. 28-3-2018).
10. The words "at the foot thereof" omitted by Act 8 of 2011, s. 44 (w.e.f. 8-4-2011)
11. Subs. by 13 of 2021, s. 93, for "Provided further that" (w.e.f. 28-3-2021). 12. Subs. by Act 13 of 2018, s. 76, for "relating to the imported goods" (w.e.f. 28-3-2018).
13. Ins. by s. 76, ibid. (w.e.f. 28-3-2018).
Section 47 Clearance of goods for home consumption.
1[(1)] Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption:
2[ 3[Provided that such order may also be made electronically through the customs automated system system on the basis or risk evaluation through appropriate selection criteria:
Provided further that the Central Government may, by notification in the Official Gazette, permit certain class of importers to make deferred payment of said duty or any charges in such manner as may be provided by rules.]
4[(2) 5[The importer shall pay the import duty--
(a) on the date of presentation of the bill of entry in the case of self assessment; or
(b) within one day (excluding holidays) from the date on which the bill of entry is returned to him by the proper officer for payment of duty in the case of assessment, reassessment or provisional assessment; or
(c) in the case of deferred payment under the proviso to sub-section (1), from such due date as may be specified by rules made in this behalf,
and if he fails to pay the duty within the time so specified, he shall pay interest on the duty not paid or short-paid till the date of its payment, at such rate, not less than ten per cent. but not exceeding thirty-six per cent. per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
6[Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically:
Provided further that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 (55 of 1991) and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section:]
7[8[Provided also that if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons to be recorded, waive the whole or part of any interest payable under this section.]
2[ 3[Provided that such order may also be made electronically through the customs automated system system on the basis or risk evaluation through appropriate selection criteria:
Provided further that the Central Government may, by notification in the Official Gazette, permit certain class of importers to make deferred payment of said duty or any charges in such manner as may be provided by rules.]
4[(2) 5[The importer shall pay the import duty--
(a) on the date of presentation of the bill of entry in the case of self assessment; or
(b) within one day (excluding holidays) from the date on which the bill of entry is returned to him by the proper officer for payment of duty in the case of assessment, reassessment or provisional assessment; or
(c) in the case of deferred payment under the proviso to sub-section (1), from such due date as may be specified by rules made in this behalf,
and if he fails to pay the duty within the time so specified, he shall pay interest on the duty not paid or short-paid till the date of its payment, at such rate, not less than ten per cent. but not exceeding thirty-six per cent. per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
6[Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically:
Provided further that where the bill of entry is returned for payment of duty before the commencement of the Customs (Amendment) Act, 1991 (55 of 1991) and the importer has not paid such duty before such commencement, the date of return of such bill of entry to him shall be deemed to be the date of such commencement for the purpose of this section:]
7[8[Provided also that if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons to be recorded, waive the whole or part of any interest payable under this section.]
1. Section 47 renumbered as sub-section (1) thereof by Act 55 of 1991, s. 3, (w.e.f. 23-12-1991).
2. Ins. by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 77, for "Provided that" (w.e.f. 28-3-2018).
4. Ins. by Act 55 of 1991, s. 3 (w.e.f. 23-12-1991).
5. Subs. by Act 7 of 2017, s. 101, for certain words, brackets, letters and figure (w.e.f. 31-3-2017). Earlier certain words,
brackets, letters and figure were substituted by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).
6. Subs. by Act 23 of 2012, s. 124, for "Provided that" (w.e.f. 28-5-2012).
7. Ins. by Act 22 of 1995, s. 59 (w.e.f. 26-5-1995).
8. Subs. by Act 23 of 2012, s. 124, for "Provided further that" (w.e.f. 28-5-2012).
2. Ins. by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 77, for "Provided that" (w.e.f. 28-3-2018).
4. Ins. by Act 55 of 1991, s. 3 (w.e.f. 23-12-1991).
5. Subs. by Act 7 of 2017, s. 101, for certain words, brackets, letters and figure (w.e.f. 31-3-2017). Earlier certain words,
brackets, letters and figure were substituted by Act 28 of 2016, s. 121 (w.e.f. 14-5-2016).
6. Subs. by Act 23 of 2012, s. 124, for "Provided that" (w.e.f. 28-5-2012).
7. Ins. by Act 22 of 1995, s. 59 (w.e.f. 26-5-1995).
8. Subs. by Act 23 of 2012, s. 124, for "Provided further that" (w.e.f. 28-5-2012).
Section 48 Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
48. Procedure in case of goods not cleared, warehoused, or transhipped within 1[thirty days] after unloading.--If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped 2[within 3[thirty days]] from the date of the unloading thereof thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof:
Provided that --
(a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time;
(b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct.
Explanation.-- In this section, "arms" and "ammunition" have the meanings respectively assigned to them in the Arms Act, 1959 (54 of 1959).
Provided that --
(a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time;
(b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct.
Explanation.-- In this section, "arms" and "ammunition" have the meanings respectively assigned to them in the Arms Act, 1959 (54 of 1959).
1. Subs. by Act 55 of 1991, s. 4, for "two months" (w.e.f. 21-12-1991).
2. Subs. by Act 80 of 1985 s. 4, for "within two months" (w.e.f. 27-12-1985).
3. Subs. by Act 55 of 1991, s. 4, for "forty-five days" (w.e.f. 21-12-1991).
2. Subs. by Act 80 of 1985 s. 4, for "within two months" (w.e.f. 27-12-1985).
3. Subs. by Act 55 of 1991, s. 4, for "forty-five days" (w.e.f. 21-12-1991).
Section 49 Storage of imported goods in warehouse pending clearance.
1[49. Storage of imported goods in warehouse pending clearance or removal.--Where,--
(a) in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time;
(b) in the case of any imported dutiable goods, entered for warehousing, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be removed for deposit in a warehouse within a reasonable time,
the goods may pending clearance or removal, as the case may be, be permitted to be stored in a public warehouse for a period not exceeding thirty days:
Provided that the provisions of Chapter IX shall not apply to goods permitted to be stored in a public warehouse under this section:
Provided further that the Principal Commissioner of Customs or Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.]
(a) in the case of any imported goods, whether dutiable or not, entered for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be cleared within a reasonable time;
(b) in the case of any imported dutiable goods, entered for warehousing, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied on the application of the importer that the goods cannot be removed for deposit in a warehouse within a reasonable time,
the goods may pending clearance or removal, as the case may be, be permitted to be stored in a public warehouse for a period not exceeding thirty days:
Provided that the provisions of Chapter IX shall not apply to goods permitted to be stored in a public warehouse under this section:
Provided further that the Principal Commissioner of Customs or Commissioner of Customs may extend the period of storage for a further period not exceeding thirty days at a time.]
1. Subs. by Act 7 of 2017, s. 102, for section 49 (w.e.f. 31-3-2017).
Section 50 Entry of goods for exportation.
(1) The exporter of any goods shall make entry thereof by presenting 1[electronically] 2[on the customs automated system] to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export 3[in such form and manner as may be prescribed].
1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[on the customs automated system] , allow an entry to be presented in any other manner.]
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5*** make and subscribe to a declaration as to the truth of its contents.
2[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
1[Provided that the 4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to make entry by presenting electronically 2[on the customs automated system] , allow an entry to be presented in any other manner.]
(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall 5*** make and subscribe to a declaration as to the truth of its contents.
2[(3) The exporter who presents a shipping bill or bill of export under this section shall ensure the following, namely:--
(a) the accuracy and completeness of the information given therein;
(b) the authenticity and validity of any document supporting it; and
(c) compliance with the restriction or prohibition, if any, relating to the goods under this Act or under any other law for the time being in force.]
1. Ins. by Act 8 of 2011, s. 45 (w.e.f 8-4-2011).
2. Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).
3. Subs. by s. 78, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
5. The words "at the foot thereof" omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).
2. Ins. by Act 13 of 2018, s. 78 (w.e.f. 28-3-2018).
3. Subs. by s. 78, ibid., for "in the prescribed form" (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
5. The words "at the foot thereof" omitted by Act 8 of 2011, s. 45 (w.e.f. 8-4-2011).
Section 51 Clearance of goods for exportation.
1[(1)] Where the proper officer is satisfied that any goods goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation:
2[3[Provided that such order may also be made electronically through the customs automated system system on the basis of risk evaluation through appropriate selection criteria:
Provided further that] the Central Government may, by notification in the Official Gazette, permit certain class of exporters to make deferred payment of said duty or any charges in such manner as may be provided by rules.]
2[(2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to sub-section (1) by such due date as may be specified by rules, he shall pay interest on said duty not paid or short-paid till the date of its payment at such rate, not below five per cent and not exceeding thirty-six per cent per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
2[3[Provided that such order may also be made electronically through the customs automated system system on the basis of risk evaluation through appropriate selection criteria:
Provided further that] the Central Government may, by notification in the Official Gazette, permit certain class of exporters to make deferred payment of said duty or any charges in such manner as may be provided by rules.]
2[(2) Where the exporter fails to pay the export duty, either in full or in part, under the proviso to sub-section (1) by such due date as may be specified by rules, he shall pay interest on said duty not paid or short-paid till the date of its payment at such rate, not below five per cent and not exceeding thirty-six per cent per annum, as may be fixed by the Central Government, by notification in the Official Gazette.]
1. Section 51 renumbered as sub-section (1) thereof by Act 28 of 2016, s. 122, (w.e.f. 14-5-2016).
2. Ins. by s. 122, ibid, (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 79, for "Provided that" (w.e.f. 28-3-2018).
2. Ins. by s. 122, ibid, (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 79, for "Provided that" (w.e.f. 28-3-2018).
Section 51A Payment of duty, interest, penalty, etc.
1[51A. Payment of duty, interest, penalty, etc.--(1) Every deposit made towards duty, interest, penalty, fee or any other sum payable by a person under the provisions of this Act or under the Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder, using authorised mode of payment shall, subject to such conditions and restrictions, be credited to the electronic cash ledger of such person, to be maintained in such manner, as may be prescribed.
(2) The amount available in the electronic cash ledger may be used for making any payment towards duty, interest, penalty, fees or any other sum payable under the provisions of this Act or under the Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
(3) The balance in the electronic cash ledger, after payment of duty, interest, penalty, fee or any other amount payable, may be refunded in such manner as may be prescribed.
(4) Notwithstanding anything contained in this section, if the Board is satisfied that it is necessary or expedient so to do, it may, by notification, exempt the deposits made by such class of persons or with respect to such categories of goods, as may be specified in the notification, from all or any of the provisions of this section.]
(2) The amount available in the electronic cash ledger may be used for making any payment towards duty, interest, penalty, fees or any other sum payable under the provisions of this Act or under the Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
(3) The balance in the electronic cash ledger, after payment of duty, interest, penalty, fee or any other amount payable, may be refunded in such manner as may be prescribed.
(4) Notwithstanding anything contained in this section, if the Board is satisfied that it is necessary or expedient so to do, it may, by notification, exempt the deposits made by such class of persons or with respect to such categories of goods, as may be specified in the notification, from all or any of the provisions of this section.]
1. Ins. by Act 13 of 2018, s. 80 (w.e.f. 28-3-2018).
Section 52 Chapter not to apply to baggage, postal articles and stores.
The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores.
Section 53 Transit of certain goods without payment of duty.
1[ 2[53. Transit of certain goods without payment of duty.--Subject to the provisions of section 11, where any goods imported in a conveyance and mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transit in the same conveyance to any place outside India or to any customs station, the proper officer may allow the goods and the conveyance to transit without payment of duty, subject to such conditions, as may be prescribed.]
1. Subs. by Act 21 of 1998, s. 101, for section 53 to 55 (w.e.f. 1-8-1998).
2. Subs. by Act 28 of 2016, s. 123, for section 53 (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
2. Subs. by Act 28 of 2016, s. 123, for section 53 (w.e.f. 14-5-2016).
3. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
Section 54 Transhipment of certain goods without payment of duty.
(1) Where any goods imported into a customs station are intended for transhipment, a bill of transhipment shall be presented to the proper officer in 1[such form and manner as may be prescribed]:
2[Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of a bill of transhipment shall be presented to the proper officer in 1[such form and manner as may be prescribed].]
(2) Subject to the provisions of section 11, where any goods imported into a customs station are mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transhipment to any place outside India, such goods may be allowed to be so transhipped without payment of duty.
(3) Where any goods imported into a customs station are mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transhipment--
(a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Mumbai, Calcutta, Delhi or Chennai or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or
(b) to any other customs station and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs station,
the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs station to which transhipment is allowed.
2[Provided that where the goods are being transhipped under an international treaty or bilateral agreement between the Government of India and Government of a foreign country, a declaration for transhipment instead of a bill of transhipment shall be presented to the proper officer in 1[such form and manner as may be prescribed].]
(2) Subject to the provisions of section 11, where any goods imported into a customs station are mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transhipment to any place outside India, such goods may be allowed to be so transhipped without payment of duty.
(3) Where any goods imported into a customs station are mentioned in the 3[arrival manifest or import manifest] or the import report, as the case may be, as for transhipment--
(a) to any major port as defined in the Indian Ports Act, 1908 (15 of 1908), or the customs airport at Mumbai, Calcutta, Delhi or Chennai or any other customs port or customs airport which the Board may, by notification in the Official Gazette, specify in this behalf, or
(b) to any other customs station and the proper officer is satisfied that the goods are bona fide intended for transhipment to such customs station,
the proper officer may allow the goods to be transhipped, without payment of duty, subject to such conditions as may be prescribed for the due arrival of such goods at the customs station to which transhipment is allowed.
1. Subs. by s. 81, ibid., for "the prescribed form" (w.e.f. 28-3-2018).
2. Ins. by Act 27 of 1999, s. 106 (w.e.f. 11-5-1999).
3. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
2. Ins. by Act 27 of 1999, s. 106 (w.e.f. 11-5-1999).
3. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
Section 55 Liability of duty on goods transited under section 53 or transhipped under section 54.
Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their arrival at such station, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods.]
Section 56 Transport of certain classes of goods subject to prescribed conditions.
Imported goods may be transported without payment of duty from one land customs station to another, and any goods may be transported from one part of India to another part through any foreign territory, subject to such conditions as may be prescribed for the due arrival of such goods at the place of destination.
Section 57 Licensing of public warehouses.
1[57. Licensing of public warehouses.--The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a public warehouse wherein dutiable goods may be deposited.]
1. Subs. by Act 28 of 2016, s. 124, for section 57 (w.e.f. 14-5-2016).
Section 58 Licensing of private warehouses.
1[58. Licensing of private warehouses.--The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a private warehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited.]
1. Subs. by s. 125, ibid., for section 58 (w.e.f. 14-5-2016).
Section 58A Licensing of special warehouses.
1[58A. Licensing of Special warehouses.--(1) The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer.
(2) The Board may, by notification in the Official Gazette, specify the class of goods which shall be deposited in the special warehouse licensed under sub-section (1).]
(2) The Board may, by notification in the Official Gazette, specify the class of goods which shall be deposited in the special warehouse licensed under sub-section (1).]
1. Subs. by s. 125, ibid., for section 58 (w.e.f. 14-5-2016).
Section 58B Cancellation of licence.
1[58B. Cancellation of licence.--(1) Where a licensee contravenes any of the provisions of this Act or the rules or regulations made thereunder or breaches any of the conditions of the licence, the Principal Commissioner of Customs or Commissioner of Customs may cancel the licence granted under section 57 or section 58 or section 58A:
Provided that before any licence is cancelled, the licensee shall be given a reasonable opportunity of being heard.
(2) The Principal Commissioner of Customs or Commissioner of Customs may, without prejudice to any other action that may be taken against the licensee and the goods under this Act or any other law for the time being in force, suspend operation of the warehouse during the pendency of an enquiry under sub-section (1).
(3) Where the operation of a warehouse is suspended under sub-section (2), no goods shall be deposited in such warehouse during the period of suspension:
Provided that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse.
(4) Where the licence issued under section 57 or section 58 or section 58A is cancelled, the goods warehoused shall, within seven days from the date on which order of such cancellation is served on the licensee or within such extended period as the proper officer may allow, be removed from such warehouse to another warehouse or be cleared for home consumption or export:
Provided that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse till they are removed to another warehouse or cleared for home consumption or for export, during such period.]
Provided that before any licence is cancelled, the licensee shall be given a reasonable opportunity of being heard.
(2) The Principal Commissioner of Customs or Commissioner of Customs may, without prejudice to any other action that may be taken against the licensee and the goods under this Act or any other law for the time being in force, suspend operation of the warehouse during the pendency of an enquiry under sub-section (1).
(3) Where the operation of a warehouse is suspended under sub-section (2), no goods shall be deposited in such warehouse during the period of suspension:
Provided that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse.
(4) Where the licence issued under section 57 or section 58 or section 58A is cancelled, the goods warehoused shall, within seven days from the date on which order of such cancellation is served on the licensee or within such extended period as the proper officer may allow, be removed from such warehouse to another warehouse or be cleared for home consumption or export:
Provided that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse till they are removed to another warehouse or cleared for home consumption or for export, during such period.]
1. Subs. by s. 125, ibid., for section 58 (w.e.f. 14-5-2016).