| Procedure of Authority | View Details |
| 1 | Short Title Extent and Commencement | View Details |
| 10 | Appointment of Boarding Stations | View Details |
| 100 | Power to Search Suspected Persons Entering or Leaving India, Etc | View Details |
| 101 | Power to Search Suspected Persons in Certain other Cases | View Details |
| 102 | Persons to be Searched May Require to be taken before Gazetted Officer of Customs or Magistrate | View Details |
| 102 | Persons to be Searched May Require to be taken before Gazetted Officer of Customs or Magistrate | View Details |
| 103 | Power to Screen or X-Ray Bodies of Suspected Persons for Detecting Secreted Goods | View Details |
| 104 | Power to Arrest | View Details |
| 105 | Power to Search Premises | View Details |
| 106 | Power to Stop and Search Conveyances | View Details |
| 106A | Power to Inspect | View Details |
| 107 | Power to Examine Persons | View Details |
| 108 | Power to Summon Persons to give Evidence and Produce Documents | View Details |
| 109 | Power to Require Production of Order Permitting Clearance of Goods Imported by Land | View Details |
| 11 | Sections 11C, 11E and 11F not to apply to goods in personal use | View Details |
| 11 | Definitions | View Details |
| 11 | Power of Central Government to
specify goods | View Details |
| 11 | Persons Possessing specified
goods to intimate the Place of Storage, Etc. | View Details |
| 11 | Transport of specified goods to be covered by vouchers | View Details |
| 11 | Persons possessing specified goods to maintain accounts | View Details |
| 11 | Steps to be taken by persons
selling or transferring any specified goods | View Details |
| 11 | Power to exempt | View Details |
| 11 | Power to Prohibit Importation or Exportation of Goods | View Details |
| 110 | Seizure of Goods, Documents and Things | View Details |
| 110 | Seizure of Goods, Documents and Things | View Details |
| 111 | Confiscation of Improperly Imported Goods, Etc | View Details |
| 112 | Penalty for Improper Importation of Goods, Etc | View Details |
| 113 | Confiscation of Goods Attempted to be Improperly Exported, Etc | View Details |
| 114 | Penalty for Attempt to Export Goods Improperly, Etc | View Details |
| 114A | Penalty for Short-Levy or Non-Levy of Duty in Certain Cases | View Details |
| 115 | Confiscation of Conveyances | View Details |
| 116 | Penalty for not Accounting for Goods. | View Details |
| 117 | PENALTIES FOR CONTRAVENTION, ETC., NOT EXPRESSLY MENTIONED | View Details |
| 118 | CONFISCATION OF PACKAGES AND THEIR CONTENTS | View Details |
| 119 | CONFISCATION OF GOODS USED FOR CONCEALING SMUGGLED GOODS | View Details |
| 11A | Definitions | View Details |
| 11B | Power of Central Government to Notify Goods | View Details |
| 11C | Persons Possessing Notified Goods to Intimate the Place of Storage, Etc | View Details |
| 11D | Precautions to be taken by Persons Acquiring Notified Goods | View Details |
| 11E | Persons Possessing Notified Goods to Maintain Accounts | View Details |
| 11F | Sale, Etc., of Notified Goods to be Evidenced by Vouchers | View Details |
| 12 | Dutiable Goods | View Details |
| 120 | CONFISCATION OF SMUGGLED GOODS NOTWITHSTANDING ANY CHANGE IN FORM, ETC | View Details |
| 121 | CONFISCATION OF SALE-PROCEEDS OF SMUGGLED GOODS | View Details |
| 122 | ADJUDICATION OF CONFISCATIONS AND PENALTIES | View Details |
| 123 | BURDEN OF PROOF IN CERTAIN CASES | View Details |
| 124 | ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC | View Details |
| 125 | OPTION TO PAY FINE IN LIEU OF CONFISCATION | View Details |
| 126 | ON CONFISCATION, PROPERTY TO VEST IN CENTRAL GOVERNMENT | View Details |
| 127 | AWARD OF CONFISCATION OR PENALTY BY CUSTOMS OFFICERS NOT TO INTERFERE WITH OTHER PUNISHMENTS | View Details |
| 127A | DEFINITION | View Details |
| 127B | APPLICATION FOR SETTLEMENT OF CASES | View Details |
| 127C | PROCEDURE RECEIPT OF APPLICATION UNDER SECTION 127B | View Details |
| 127D | POWER OF SETTLEMENT COMMISSION TO ORDER PROVISIONAL ATTACHMENT TO PROTECT REVENUE | View Details |
| 127E | POWER OF SETTLEMENT COMMISSION TO REOPEN COMPLETED PROCEEDINGS | View Details |
| 127F | POWER AND PROCEDURE OF SETTLEMENT COMMISSION | View Details |
| 127G | INSPECTION, ETC., OF REPORTS | View Details |
| 127H | POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM PROCECUTION AND PENALTY | View Details |
| 127-I | POWER OF SETTLEMENT COMMISSION TO SEND A CASE BACK TO THE PROPER OFFICER | View Details |
| 127J | ORDER OF SETTLEMENT TO BE CONCLUSIVE | View Details |
| 127K | RECOVERY OF SUMS DUE UNDER ORDER OF SETTLEMENT | View Details |
| 127L | BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES | View Details |
| 127M | PROCEEDINGS BEFORE SETTLEMENT COMMISSION TO BE JUDICIAL PROCEEDINGS | View Details |
| 127N | APPLICATIONS OF CERTAIN PROVISIONS OF CENTRAL EXCISE ACT. | View Details |
| 128 | APPEALS TO COMMISSIONER (APPEALS) | View Details |
| 128A | PROCEDURE IN APPEAL | View Details |
| 129 | APPELLATE TRIBUNAL | View Details |
| 129A | Appeals to the Appellate Tribunal | View Details |
| 129B | Orders of Appellate Tribunal | View Details |
| 129B | Orders of Appellate Tribunal | View Details |
| 129C | Procedure of Appellate Tribunal | View Details |
| 129D | Powers of Board or Commissioner of Customs to Pass Certain Orders | View Details |
| 129D | Powers of Revision of Board or Commissioner of Customs in Certain Cases | View Details |
| 129DD | Revision by Central Government | View Details |
| 129E | Deposit, Pending Appeal, of Duty and Interest Demanded or Penalty Levied | View Details |
| 13 | Duty on Pilfered Goods | View Details |
| 130 | Statement of Case to High Court | View Details |
| 130A | Application to High Court | View Details |
| 130B | Power of High Court or Supreme Court to Require Statement to be Amended | View Details |
| 130C | Case before High Court to be Heard by not Less than two Judges | View Details |
| 130D | Decision of High Court or Supreme Court on the Case Stated | View Details |
| 130E | Appeal to Supreme Court | View Details |
| 130F | Hearing before Supreme Court | View Details |
| 131 | Sums Due to be Paid notwithstanding Reference, Etc | View Details |
| 131A | Exclusion of Time taken for Copy | View Details |
| 131B | Transfer of Certain Pending Proceedings and Transitional Provisions | View Details |
| 131C | Definitions | View Details |
| 132 | False Declaration, False Documents, Etc | View Details |
| 133 | Obstruction of Officer of Customs | View Details |
| 134 | Refusal to be X-Rayed | View Details |
| 135 | Evasion of Duty or Prohibitions | View Details |
| 135A | Preparation | View Details |
| 135B | Power of Court to Publish Name, Place of Business, Etc., of Persons Convicted Under the Act | View Details |
| 136 | Offences by Officers of Customs | View Details |
| 137 | Cognizance of Offences | View Details |
| 138 | Offences to be Tried Summarily | View Details |
| 138 | Offences to be Tried Summarily | View Details |
| 138A | Presumption of Culpable Mental State | View Details |
| 138C | Admissibility of Mirco Films, Facsimile Copies of Documents and Computer Print Outs as Documents and as Evidence | View Details |
| 139 | Presumption as to Documents in Certain Cases | View Details |
| 14 | Valuation of Goods for Purposes
of Assessment | View Details |
| 140 | Offences by Companies | View Details |
| 140A | Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 | View Details |
| 140A | Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 | View Details |
| 141 | Conveyances and Goods in a Customs Area Subject to Control of Officers of Customs | View Details |
| 142 | Recovery of Sums Due to Government | View Details |
| 142 | Recovery of Sums Due to Government | View Details |
| 143 | Power to Allow Import or Export on Execution of Bonds in Certain Cases | View Details |
| 143A | Duty Deferment | View Details |
| 144 | Power to take Samples | View Details |
| 145 | Owner, Etc., to Perform Operations Incidental to Compliance with Customs Law | View Details |
| 146 | Custom House Agents to be Licensed | View Details |
| 146A | Appearance by Authorised Representative | View Details |
| 147 | Liability of Principal and Agent | View Details |
| 148 | Liability of Agent Appointed by the Person in Charge of a Conveyance | View Details |
| 149 | Amendment of Documents | View Details |
| 15 | Date for Determination of Rate of
duty and tariff valuation of imported goods | View Details |
| 150 | Procedure for Sale of Goods and Application of Sale Proceeds | View Details |
| 151 | Certain Officers Required to Assist Officers of Customs | View Details |
| 151 | Certain Officers Required to Assist Officers of Customs | View Details |
| 151A | Instructions to Officers of Customs | View Details |
| 152 | Delegation of Powers | View Details |
| 153 | Service of Order, Decision, Etc | View Details |
| 154 | Correction of Clerical Errors, Etc | View Details |
| 154A | Rounding Off of Duty, Etc | View Details |
| 155 | Protection of Action taken Under The Act | View Details |
| 156 | General Power to Make Rules | View Details |
| 157 | General Power to Make Regulations | View Details |
| 158 | Provisions with Respect to Rules and Regulations | View Details |
| 159 | Rules, Certain Notifications and Orders to be Laid Before Parliament | View Details |
| 16 | Date for Determination of Rate of
duty and tariff valuation of export goods | View Details |
| 160 | Repeal and Savings | View Details |
| 161 | Removal of Difficulties | View Details |
| 17 | Assessment of Duty | View Details |
| 18 | Provisional Assessment of Duty | View Details |
| 19 | Determination of Duty where goods
consist of Articles Liable to Different Rates of Duty | View Details |
| 2 | Definitions | View Details |
| 20 | Re-Importation of Goods | View Details |
| 21 | Goods Derelict, Wreck, Etc. | View Details |
| 22 | Abatement of Duty on damaged or deteriorated goods | View Details |
| 23 | Remission of duty on lost,
destroyed or abandoned goods | View Details |
| 24 | Power to make rules for
denaturing or mutilation of goods | View Details |
| 25 | Power to Grant Exemption from
Duty | View Details |
| 26 | Refund of Export Duty in certain
cases | View Details |
| 27 | Claim for refund of duty | View Details |
| 27 | Interest on Delayed refunds | View Details |
| 28 | Notice for Payment of Duties,
Interest Etc. | View Details |
| 28 | Power not to recover duties not
levied or Short-Levied as a result of General Practice | View Details |
| 28 | Interest on Delayed Payment of duty | View Details |
| 28 | Interest on Delayed Payment of
duty in special cases | View Details |
| 28 | Duties Collected from the buyer
to be deposited with the Central Government | View Details |
| 28 | Price of Goods to indicate the
amount of duty paid thereon | View Details |
| 28 | Presumption that incidence of
duty has been passed on to the buyer | View Details |
| 28 | Definitions | View Details |
| 28 | Authority for Advance Rulings | View Details |
| 28 | Vacancies, Etc., not to
invalidate proceedings | View Details |
| 28 | Application for advance ruling | View Details |
| 28 | Procedure on receipt of
application | View Details |
| 28 | Applicability of Advance ruling | View Details |
| 28 | Advance ruling to be void in
certain circumstances | View Details |
| 28 | Powers of Authority | View Details |
| 28M | Procedure of authority | View Details |
| 29 | Arrival of vessels and Aircrafts
in India | View Details |
| 3 | Classes of Officers of Customs | View Details |
| 30 | Delivery of Import manifest or
import report | View Details |
| 31 | Imported goods not to be unloaded
from vessel until entry inwards granted | View Details |
| 32 | Imported goods not to be unloaded
unless mentioned in import manifest or import report | View Details |
| 33 | Unloading and Loading of goods at
approved places only | View Details |
| 34 | Goods not to be Unloaded or
Loaded except under supervision of customs officer | View Details |
| 35 | Restrictions on goods being
Water-Borne | View Details |
| 36 | Restrictions on Unloading and Loading
of goods on Holidays, Etc. | View Details |
| 37 | Power to Board conveyances | View Details |
| 38 | Power to require Production of
documents and ask Questions | View Details |
| 39 | Export goods not to be loaded on
vessel until Entry-Out-Wards Granted | View Details |
| 4 | Appointment of Officers of Customs | View Details |
| 40 | Export goods not to be loaded
unless duly passed by proper officer | View Details |
| 41 | Delivery of Export manifest or
Export report | View Details |
| 42 | No Conveyance to leave without
written order | View Details |
| 43 | Exemption of certain classes of
conveyances from certain provisions of this Chapter | View Details |
| 44 | Chapter not to apply to Baggage
and Postal Articles | View Details |
| 45 | Restrictions on Custody and
Removal of Imported goods | View Details |
| 46 | Entry of goods on Importation | View Details |
| 47 | Clearance of goods for Home
Consumption | View Details |
| 49 | Storage of Imported Goods in Warehouse Pending Clearance | View Details |
| 5 | Powers of Officers of Customs. Sub-Section | View Details |
| 50 | Entry of Goods for Exportation | View Details |
| 51 | Clearance of Goods for Exportation | View Details |
| 52 | Chapter not to Apply to Baggage, Postal Articles and Stores | View Details |
| 53 | Transit of Certain Goods Without Payment of Duty | View Details |
| 54 | Transshipment of Certain Goods without Payment of Duty | View Details |
| 55 | Liability of Duty on Goods Transited Under Section 53 or Transshipped Under Section 54 | View Details |
| 56 | Transport of certain classes of
Goods Subject to prescribed Conditions | View Details |
| 57 | Appointing of Public Warehouses | View Details |
| 58 | Licensing of Private Warehouses | View Details |
| 59 | Warehousing Bond | View Details |
| 59A | Omitted | View Details |
| 6 | Entrustment of Functions of Board and Customs Officers on Certain Other Officers | View Details |
| 60 | Permission for Deposit of Goods in a Warehouse | View Details |
| 61 | Period for which Goods may Remain Warehoused | View Details |
| 62 | Control over Warehoused Goods | View Details |
| 63 | Payment of Rent and Warehouse Charges | View Details |
| 64 | Owner Right to Deal with Warehoused Goods | View Details |
| 65 | Manufacture and Other Operations in Relation to Goods in a Warehouse | View Details |
| 66 | Power to Exempt Imported Materials used in the Manufacture of Goods in Warehouse | View Details |
| 67 | Removal of Goods from One Warehouse to another | View Details |
| 67 | Removal of Goods from One Warehouse to another | View Details |
| 68 | Clearance of Warehoused Goods for Home Consumption | View Details |
| 69 | Clearance of Warehoused Goods for Exportation | View Details |
| 7 | Appointment of Customs Ports, Airports, Etc.
| View Details |
| 70 | Allowance in Case of Volatile Goods | View Details |
| 71 | Goods not to be taken out of Warehouse Except as Provided by this Act. | View Details |
| 72 | Goods Improperly Removed from Warehouse, Etc | View Details |
| 73 | Cancellation and Return of Warehousing Bond | View Details |
| 74 | Drawback Allowable on Re-Export of Duty-Paid Goods | View Details |
| 75 | Drawback on Imported Materials Used in the Manufacture of Goods which are Exported | View Details |
| 75A | Interest on Drawback | View Details |
| 76 | Prohibition and Regulation of Drawback in Certain Cases | View Details |
| 77 | Declaration by Owner of Baggage | View Details |
| 78 | Determination of Rate of Duty and Tariff Valuation in Respect of Baggage | View Details |
| 79 | Bona Fide Baggage Exempted from Duty | View Details |
| 8 | Power to Approve Landing Places and Specify Limits of Customs Area | View Details |
| 80 | Temporary Detention of Baggage | View Details |
| 81 | Regulations in Respect of Baggage | View Details |
| 82 | Label or Declaration Accompanying Goods to be Treated as Entry | View Details |
| 83 | Rate of Duty and Tariff Valuation in Respect of Goods Imported or Exported by Post | View Details |
| 84 | Regulations Regarding Goods Imported or to be Exported by Post | View Details |
| 85 | Stores may be Allowed to be Warehoused without Assessment to Duty | View Details |
| 86 | Transit and Transshipment of Stores | View Details |
| 87 | Imported Stores May be Consumed on Board a Foreign-going Vessel or Aircraft | View Details |
| 88 | Application of Section 69 and Chapter X to Stores | View Details |
| 89 | Stores to be Free of Export Duty | View Details |
| 9 | Power to Declare Places to be Warehousing Stations | View Details |
| 90 | Concessions in Respect of Imported Stores for the Navy | View Details |
| 91 | Chapter not to Apply to Baggage and Stores | View Details |
| 92 | Entry of Coastal Goods | View Details |
| 93 | Coastal Goods not to be Loaded Until Bill Relating thereto is Passed, Etc | View Details |
| 94 | Clearance of Coastal Goods at Destination | View Details |
| 95 | Master of a Coasting Vessel to Carry an Advice Book | View Details |
| 96 | Loading and Unloading of Coastal Goods at Customs Port or Coastal Port Only | View Details |
| 97 | No Coasting Vessel to Leave without Written Order | View Details |
| 97 | No Coasting Vessel to Leave without Written Order | View Details |
| 98 | Application of Certain Provisions of this act to Coastal Goods, Etc | View Details |
| 98A | Power to Relax | View Details |
| 99 | Power to Make Rules in Respect of Coastal Goods and Coasting Vessels | View Details |
| Preamble | Preamble | View Details |
| The Schedu | The Schedule | View Details |
| Tr | Procedure in case of goods not Cleared, Warehoused, or Transuhipped within Thirty Days after Unloading | View Details |
