Custom (law)

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  • LEVY OF AND EXEMPTION FROM CUSTOM DUTIES

1. Dutiable Goods

2. Duty on Pilfered Goods

3. Reimportation of Goods

4. Goods derelict, wreck etc.

5. Power to grant exemption from duty

6. Refund of Export duty

7. Interest on delayed payment of duty

8. Claim for refund of duty

9. Interest on delayed refunds

10. Abatement of duty on damaged or deteriorated goods


  • PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORTED GOODS

1. Delivery of import manifest or import report

2. Delivery of export manifest or export report

3. Power to board conveyances

4. Restrictions on goods being water-borne

5. Restrictions on unloading and loading of goods on holidays, etc.

6. Exemption of certain classes of conveyances from certain provisions of this chapter

7. Export goods not to be loaded on vessel until entry-outwards granted

8. Export goods not to be loaded unless duly passed by proper officer

9. Unloading and loading of goods at approved places only

10. No conveyance to leave without written order


  • CLEARANCE OF IMPORTED GOODS AND EXPORT GOODS

1. Entry of goods for home consumption

2. Restrictions on custody and removal of imported goods

3. Clearance of goods for home consumption

4. Entry of goods for exportation

5. Clearance of goods for exportation

6. Storage of imported goods in warehouse pending clearance

  • GOODS IN TRANSIT

1. Transit of certain goods without payment of duty

2. Transhipment of certain goods without payment of duty

3. Liability of duty on goods transited under section 53 or transhipped under section 54

4. Transportation of certain classes of goods subject to prescribed conditions


  • WAREHOUSING

1. Appointing of public warehouses

2. Licensing of private warehouses

3. Warehousing bond

4. Control over warehoused goods

5. Payment of rent and warehouse charges

6. Clearance of warehoused goods for home consumption

7. Clearance of warehoused goods for exportation

8. Power to exempt imported materials used in the manufacture of goods in warehouse

9. Allowance in case of volatile goods

10. Cancellation and return of warehousing bond

  • DRAWBACKS

1. Drawback allowable on re-export of duty-paid goods

2. Drawback on imported materials used in the manufacture of goods which are exported

3. Interest on drawback

4. Prohibition and regulation of drawback in certain cases

  • SPECIAL PROVISIONS RELATING TO SPECIAL ECONOMIC ZONE

1. Establishment and control

2. Admission of goods.

3. Exemption from duties of customs

4. Authorised operations

5. Levy of duties of customs

6. Drawback on goods admitted to a special economic zone

7. Duration of stay

8. Transfer of Ownership

9. Closure of a Special Economic Zone

10. Removal of Goods

11. Security

12. Goods utilised within a special economic zone

  • SPECIAL PROVISIONS REGARDING BAGGAGE , GOODS IMPORTED OR EXPORTED BY POST , AND STORES

1. Declaration by owner of baggage

2. Determination of rate of duty and tariff valuation in respect of baggage

3. Bonafide baggage exempted from duty

4. Regulations in respect of baggage

5. Label or declaration accompanying goods to be treated as entry

6. Transit and transhipment of stores

7. Concessions in respect of imported stores for the Navy

8. Stores to be free of export duty

9. Rate of duty and tariff valuation in respect of goods imported or exported by post

10. Regulations regarding goods imported imported or exported by post

  • SEARCHES, SEIZURE AND ARREST

1. Power to search suspected persons entering or leaving India, etc.

2. Power to search suspected persons in certain other cases

3. Power to arrest

4. Power to search premises

5. Power to inspect

6. Power to examine persons

7. Seizure of goods, documents and things

8. Power to summon persons to give evidence and produce documents

9. Power to require production of order permitting clearance of goods imported by land

10. Persons to be searched may require to be taken before gazetted officer of customs or magistrate

11. Power to screen or X-ray bodies of suspected persons for detecting secreted goods

12. Power to stop and search conveyances

  • CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

1. Confiscation of improperly imported goods, etc.

2. Penalty for improper importation of goods, etc.

3. Confiscation of goods attempted to be improperly exported, etc.

4. Confiscation of conveyances

5. Confiscation of packages and their contents

6. Confiscation of goods used for concealing smuggled goods

7. Confiscation of smuggled goods notwithstanding any change in form, etc.

8. Confiscation of sale-proceeds of smuggled goods

9. Adjudication of confiscations and penalties

10. Penalty for not accounting for goods

11. Award of confiscation or penalty by customs officers not to interfere with other punishments

12. Penalty for attempt to export goods improperly, etc.

  • APPEALS AND REVISIONS

1. Appellate Tribunal

2. Appeals to Commissioner (Appeals)

3. Appeal to Supreme Court

4. Power of High Court or Supreme Court to require statement to be amended

5. Powers of Board or Commissioner of Customs to pass certain orders