Customs act 1962 chapter 14 citation 44940 bare act. Buy customs act, 1962 book online at best prices in india on. Power of minister to fix customs duties by orders to be approved by the dewan rakyat 12. Customs act 1962 chapter ix warehousing india bareacts. Buy the customs act 1962 by panel of experts pdf online from faculty notes. Customs duty is a type of indirect tax levied on goods imported into india as well as on goods exported from india. Custom act, 1962 bare acts law library advocatekhoj. Customs act 1962 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy, environmental, family and inheritance, heritage and national importance, immigration law, labor law, customs act 1962 national security, others, procedural and administration, property related, public utilities, shipping laws, tax laws. Largest collection of laws in india bare act and amendments. At any warehousing station, the assistant commissioner of customs or deputy commissioner of customs may appoint public warehouses wherein dutiable goods may be deposited. Persons to be searched may require to be taken before gazetted officer of customs or magistrate section 103 power to screen or xray bodies of suspected persons for detecting secreted goods. Full text containing the act, custom act, 1962, with all the sections, schedules, short title.
Download bare act pdf colourful, 2020 updated, mobile friendly. Limbs of customs law customs act, 1962 and customs tariff act, 1975 are the two limbs of customs law in india which must be read with rules and regulations. The entire gamut of the act is grouped into seventeen chapters. Appointment of customs ports, airports, etc appropriate renaming has been done, since provision. The customs act, 1962 52 of 1962 chapter ix warehousing section 57. The customs act, 1962 national biodiversity authority. Download sectionwise summary on custom act 1962 file in pdf.
Office of the commissioner of customs imports new custom house ballard estate, mumbai 400 001 file no. If you are in hurry and you do not want to scroll the long pdf, then just click on the section name on first few pages of the pdf and that section will exactly open in your phones or computers browser. The customs and excise revenues appellate tribunal is being set up for adjudication of disputes with respect to the determination of the rates of duties of customs and. The rule making power is delegated to the central government while the regulation making power delegated to the central board of excise and customs cbec.
Rules regulations notifications orders circulars statutory ordinance statutes. The customs act, 1962 and the central excises and salt act, 1944 provide for the levy and collection of duties of customs and excise, respectively. Section wise summary on custom act 1962has been uploaded by for the benefit. Customs act 1962 indian bare acts india bare act law firm. Feb 24, 2015 customs provisions applicable to central excise section 12 in the central excise act, 1944 the central government may, by notification in the official gazette, declare that any of the provisions of the 1customs act, 1962 52 of 1962 relating to levy of and exemption drawback warehousing, offences and penalties. Section 75a of the customs act, 1962, which was inserted by the finance act, 1995, provides that where any drawback payable to a claimant under section 74 or section 75 of the customs act as the case may be, is not paid within a period of three months from the date of filing of claim to the date of payment of such drawback, there shall be paid. Whoever makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular, shall be punishable with imprisonment for a term which may extend to 1 two years, or with fine, or with both.
Download the customs act 1962 by panel of experts pdf online. The directorate general intelligence and investigation, 8 customs and federal excise 3b. Customs act, 1962 and customs tariff act, 1975 are the two limbs of customs law in india which must be read with rules and regulations. Customs act 1962 chapter 16 citation 45000 bare act. The proper officer, after considering the representation, if any, made by the person on whom notice is served under subsection 1, shall determine the amount of duty or interest due from such person not being in excess of the amount specified in the notice and thereupon such person shall pay the amount so determined. Paperless customs electronic communication of pdf based gatepass and ooc copy of bill of entry to custom brokersimporters date.
An act to consolidate and amend the law relating to customs. The customs act 1962, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Be it enacted by parliament in the thirteenth year of the republic of india as follows. The customs act, 1962 52 of 1962 chapter v levy of, and exemption from, customs duties section 12. Director general to determine questions on classification and. December, 1962 an act to consolidate and amend the law relating to customs. Full text containing the act, custom act, 1962, with all the sections, schedules, short title, enactment date, and footnotes. Index of customs act, 1962 other customs acts chapterssection. Customs act 1962 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy. Powers of board or commissioner of customs to pass certain orders. The following table presents an overview of the said chapters and aims at securing the readers understanding of the provisions of the act in a proper perspective. The free download file section wise summary on custom act 1962 is in the form of and is very useful for students who are going through ca final exams and would like to cover the area of idt in a detailed manner. Entrustment of functions of board and customs officers on. Download free sample and get upto 75% off on mrprental.
The following goods brought from a place outside india shall be liable to confiscation. Law in india, bare act pdf advocates supreme court of india. Laws of malaysia part iii levying of customs duties act 235 11. Classification and valuation by proper officer of customs a. The customs act,1969 i contents chapter 1 preliminary section page 1. Subject to the provisions contained in section 28ab where a person, chargeable with the duty determined under subsection 2 of section 28, fails to pay such duty within three months from the date of such determination, he shall pay, in addition to the duty, interest at such rate not below ten per cent and not exceeding thirty. Buy customs act, 1962 book online at low prices in india.
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