The Customs Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 76 Prohibition and regulation of drawback in certain cases.
(1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed--
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(b) in respect of any goods the market-price of which is less than the amount of drawback due thereon;
(c) where the drawback due in respect of any goods is less than 2[fifty rupees].
(2) Without prejudice to the provisions of sub-section (1), if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification.
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(b) in respect of any goods the market-price of which is less than the amount of drawback due thereon;
(c) where the drawback due in respect of any goods is less than 2[fifty rupees].
(2) Without prejudice to the provisions of sub-section (1), if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification.
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1. Clause (a) omitted by Act 11 of 1983, s. 53 (w.e.f. 13-5-1983).
2. Subs. by s. 53, ibid., for five rupees (w.e.f. 13-5-1983).
3. Chapter XA (containing sections 76A to 76N) omitted by Act 22 of 2007, s. 99 (w.e.f. 11-5-2007). Earlier Chapter XA inserted by vide Notification No. 43/2003-Cus. (N.T.) (w.e.f. 11-5-2004) dated 22-7-2003 read with notification No. 62/2003- Cus (N.T.), dated 14-8-2003; No. 84/2003-Cus. (N.T.), dated 14-10-2003; No. 105/2003-Cus. (N.T.), dated 29-11-2003 and No. 116/2003-Cus. (N.T.), dated 31-12-2003; No. 25/2004-Cus. (N.T.), dated 28-2-2004; No. 46/2004-Cus. (N.T.), dated 31-3-2004 and No. 57/2004-Cus. (N.T.), dated 30-4-2004) by s. 126 of the Finance Act, 2002 (20 of 2002).
2. Subs. by s. 53, ibid., for five rupees (w.e.f. 13-5-1983).
3. Chapter XA (containing sections 76A to 76N) omitted by Act 22 of 2007, s. 99 (w.e.f. 11-5-2007). Earlier Chapter XA inserted by vide Notification No. 43/2003-Cus. (N.T.) (w.e.f. 11-5-2004) dated 22-7-2003 read with notification No. 62/2003- Cus (N.T.), dated 14-8-2003; No. 84/2003-Cus. (N.T.), dated 14-10-2003; No. 105/2003-Cus. (N.T.), dated 29-11-2003 and No. 116/2003-Cus. (N.T.), dated 31-12-2003; No. 25/2004-Cus. (N.T.), dated 28-2-2004; No. 46/2004-Cus. (N.T.), dated 31-3-2004 and No. 57/2004-Cus. (N.T.), dated 30-4-2004) by s. 126 of the Finance Act, 2002 (20 of 2002).
Section 76A Omitted..
[Notification of special economic zone.] Omitted by the Finance Act, 2007 (22 of 2007), s. 99 (w.e.f. 11-5-2007).
Section 76B Omitted..
[Application of provisions.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76C Omitted..
[Establishment and control.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76D Omitted..
[Admission of goods.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76E Omitted..
[Exemption from duties of customs.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76F Omitted..
[Levy of duties of customs.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76G Omitted..
[Authorised operations.] Omitted by s. 99, ibid.(w.e.f. 11-5-2007).
Section 76H Omitted..
[Goods utilised with a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76I Omitted..
[Drawback on goods admitted to a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5- 2007).
Section 76J Omitted..
[Duration of stay.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76K Omitted..
[Security.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76L Omitted..
[Transfer of ownership.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76M Omitted..
[Removal of goods.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 76N Omitted..
[Closure of a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).
Section 77 Declaration by owner of baggage.
The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer.
Section 78 Determination of rate of duty and tariff valuation in respect of beggage.
The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.
Section 79 Bona fide baggage exempted from duty.
(1) The proper officer may, subject to any rules made under sub-section (2), pass free of duty--
(a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify--
(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.
(3) Different rules may be made under sub-section (2) for different classes of persons.
(a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify--
(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.
(3) Different rules may be made under sub-section (2) for different classes of persons.
Section 79 Bona fide baggage exempted from duty.
(1) The proper officer may, subject to any rules made under sub-section (2), pass free of duty--
(a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify--
(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.
(3) Different rules may be made under sub-section (2) for different classes of persons.
(a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify--
(a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty.
(3) Different rules may be made under sub-section (2) for different classes of persons.
Section 80 Temporary detention of baggage.
Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India 1[and if for any reason, the passenger is not able to collect the article at the time of his leaving India, the article may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name].
1. Ins. by Act 22 of 1995, s. 63 (w.e.f. 26-5-1995).