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The Customs Act,1962
Section 117

The Customs Act,1962

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Chapter IPreliminary

1Short title, extent and commencement
2Definitions

Chapter IIOfficers of Customs

3Classes of officers of customs
4Appointment of officers of customs
5Powers of officers of customs
6Entrustment of functions of Board and customs officers on certain other officers

Chapter IIIAppointment of Customs Ports, Airports, etc.

7Appointment of customs ports, airports, etc
8Power to approve landing places and specify limits of customs area
9[Omitted.]
10Appointment of boarding stations

Chapter IVProhibitions on Importation and Exportation of Goods

11Power to prohibit importation or exportation of goods

Chapter IVADetection of Illegally Imported Goods and Prevention of the Disposal Thereof

11ADefinitions
11BPower of Central Government to notify goods
11CPersons possessing notified goods to intimate the place of storage, etc
11DPrecautions to be taken by persons acquiring notified goods
11EPersons possessing notified goods to maintain accounts
11FSale, etc., of notified goods to be evidenced by vouchers
11GSections 11C, 11E and 11F not to apply to goods in personal use

Chapter IVBPrevention or Detection of Illegal Export of Goods

11HDefinitions
11IPower of Central Government to specify goods
11JPersons possessing specified goods to intimate the place of storage, etc
11KTransport of specified goods to be covered by vouchers
11LPersons possessing specified goods to maintain accounts
11MSteps to be taken by persons selling or transferring any specified goods

Chapter VLevy Of, and Exemption From, Customs Duties

12Dutiable goods
13Duty on pilfered goods
14Valuation of goods
15Date for determination of rate of duty and tariff valuation of imported goods
16Date for determination of rate of duty and tariff valuation of export goods
17Assessment of duty
18Provisional assessment of duty
19Determination of duty where goods consist of articles liable to different rates of duty
20Re-importation of goods
21Goods derelict, wreck, etc
22Abatement of duty on damaged or deteriorated goods
23Remission of duty on lost, destroyed or abandoned goods
24Power to make rules for denaturing or mutilation of goods
25Power to grant exemption from duty
25AInward processing of goods
25BOutward processing of goods
26Refund of export duty in certain cases
26ARefund of import duty in certain cases
27Claim for refund of duty
27AInterest on delayed refunds
28Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
28APower not to recover duties not levied or short-levied as a result of general practice
28AAInterest on delayed payment of duty
28AAARecovery of duties in certain cases
28BDuties collected from the buyer to be deposited with the Central Government
28BAProvisional attachment to protect revenue in certain cases
28BB28BB. Time limit for completion of certain actions

Chapter VAIndicating Amount of Duty in the Price of Goods, Etc., for Purpose of Refund

28CPrice of goods to indicate the amount of duty paid thereon
28DPresumption that incidence of duty has been passed on to the buyer

Chapter VBAdvance Rulings

28EDefinitions
28EACustoms Authority for Advance Rulings
28FAuthority for advance rulings
28G[Omitted.]
28HApplication for advance ruling
28IProcedure on receipt of application
28JApplicability of advance ruling
28KAdvance ruling to be void in certain circumstances
28KAAppeal
28LPowers of Authority
28MProcedure for Authority

Chapter VIProvisions Relating to Conveyances Carrying Imported or Exported Goods

29Arrival of vessels and aircrafts in India
30Delivery of arrival manifest or import manifest or import report
30APassenger and crew arrival manifest and passenger name record information
31Imported goods not to be unloaded from vessel until entry inwards granted
32Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
33Unloading and loading of goods at approved places only
34Goods not to be unloaded or loaded except under supervision of customs officer
35Restrictions on goods being water-borne
36Restrictions on unloading and loading of goods on holidays, etc
37Power to board conveyances
38Power to require production of documents and ask questions
39Export goods not to be loaded on vessel until entry-outwards granted
40Export goods not to be loaded unless duly passed by proper officer
41Delivery of departure manifest or export manifest or export report
41APassenger and crew departure manifest and passenger name record information
42No conveyance to leave without written order
43Exemption of certain classes of conveyances from certain provisions of this Chapter

Chapter VIIClearance of Imported Goods and Export Goods

44Chapter not to apply to baggage and postal articles
45Restrictions on custody and removal of imported goods
46Entry of goods on importation
47Clearance of goods for home consumption
48Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
49Storage of imported goods in warehouse pending clearance
50Entry of goods for exportation
51Clearance of goods for exportation

Chapter VIIAPayments Through Electronic Cash Ledger

51APayment of duty, interest, penalty, etc

Chapter VIIIGoods in Transit

52Chapter not to apply to baggage, postal articles and stores
53Transit of certain goods without payment of duty
54Transhipment of certain goods without payment of duty
55Liability of duty on goods transited under section 53 or transhipped under section 54
56Transport of certain classes of goods subject to prescribed conditions

Chapter IXWarehousing

57Licensing of public warehouses
58Licensing of private warehouses
58ALicensing of special warehouses
58BCancellation of licence
59Warehousing bond
59A[Omitted.]
60Permission for removal of goods for deposit in warehouse
61Period for which goods may remain warehoused
62[Omitted.]
63[Omitted.]
64Owner?s right to deal with warehoused goods
65Manufacture and other operations in relation to goods in a warehouse
66Power to exempt imported materials used in the manufacture of goods in warehouse
67Removal of goods from one warehouse to another
68Clearance of warehoused goods for home consumption
69Clearance of warehoused goods for export
70Allowance in case of volatile goods
71Goods not to be taken out of warehouse except as provided by this Act
72Goods improperly removed from warehouse, etc
73Cancellation and return of warehousing bond
73ACustody and removal of warehoused goods

Chapter XDrawback

74Drawback allowable on re-export of duty-paid goods
75Drawback on imported materials used in the manufacture of goods which are exported
75AInterest on drawback
76Prohibition and regulation of drawback in certain cases
76AOmitted.
76BOmitted.
76COmitted.
76DOmitted.
76EOmitted.
76FOmitted.
76GOmitted.
76HOmitted.
76IOmitted.
76JOmitted.
76KOmitted.
76LOmitted.
76MOmitted.
76NOmitted.

Chapter XIBaggage · Goods imported or exported by post · Stores

Baggage

77Declaration by owner of baggage
78Determination of rate of duty and tariff valuation in respect of beggage
79Bona fide baggage exempted from duty
80Temporary detention of baggage
81Regulations in respect of baggage

Goods imported or exported by post

82Omitted.
83Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
84Regulations regarding goods imported or to be exported by post or courier

Stores

85Stores may be allowed to be warehoused without assessment to duty
86Transit and transhipment of stores
87Imported stores may be consumed on board a foreign-going vessel or aircraft
88Application of section 69 and Chapter X to stores
89Stores to be free of export duty
90Concessions in respect of imported stores for the Navy

Chapter XIIProvisions Relating to Coastal Goods and Vessels Carrying Coastal Goods

91Chapter not to apply to baggage and stores
92Entry of coastal goods
93Coastal goods not to be loaded until bill relating thereto is passed, etc
94Clearance of coastal goods at destination
95Master of a coasting vessel to carry an advice book
96Loading and unloading of coastal goods at customs port or coastal port only
97No coasting vessel to leave without written order
98Application of certain provisions of this Act to coastal goods, etc
98APower to relax
99Power to make rules in respect of coastal goods and coasting vessels

Chapter XIIAAudit

99AAudit
99BVerification of identity and compliance thereof

Chapter XIIISearches, Seizure and Arrest

100Power to search suspected persons entering or leaving India, etc
101Power to search suspected persons in certain other cases
102Persons to be searched may require to be taken before gazetted officer of customs or magistrate
103Power to screen or X-ray bodies of suspected persons for detecting secreted goods
104Power to arrest
105Power to search premises
106Power to stop and search conveyances
106APower to inspect
107Power to examine persons
108Power to summon persons to give evidence and produce documents
108AObligation to furnish information
108BPenalty for failure to furnish information return
109Power to require production of order permitting clearance of goods imported by land
109APower to undertake controlled delivery
110Seizure of goods, documents and things
110AProvisional release of goods, documents and things seized pending adjudication
110AAAction subsequent to inquiry, investigation or audit or any other specified purpose

Chapter XIVConfiscation of Goods and Conveyances and Imposition of Penalties

111Confiscation of improperly imported goods, etc
112Penalty for improper importation of goods, etc
113Confiscation of goods attempted to be improperly exported, etc
114Penalty for attempt to export goods improperly, etc
114APenalty for short-levy or non-levy of duty in certain cases
114AAPenalty for use of false and incorrect material
114ABPenalty for obtaining instrument by fraud, etc
114ACPenalty for fraudulent utilisation of input tax credit for claiming refund
115Confiscation of conveyances
116Penalty for not accounting for goods
117Penalties for contravention, etc., not expressly mentioned
118Confiscation of packages and their contents
119Confiscation of goods used for concealing smuggled goods
120Confiscation of smuggled goods notwithstanding any change in form, etc
121Confiscation of sale-proceeds of smuggled goods
122Adjudication of confiscations and penalties
122AAdjudication Procedure
123Burden of proof in certain cases
124Issue of show cause notice before confiscation of goods, etc
125Option to pay fine in lieu of confiscation
126On confiscation, property to vest in Central Government
127Award of confiscation or penalty by customs officers not to interfere with other punishments

Chapter XIVASettlement of Cases

127ADefinitions
127BApplication for settlement of cases
127CProcedure on receipt of an application under section 127B
127DPower of Settlement Commission to order provisional attachment to protect revenue
127EOmitted.
127FPower and procedure of Settlement Commission
127GInspection, etc., of reports
127HPower of Settlement Commission to grant immunity from prosecution and penalty
127IPower of Settlement Commission to send a case back to the proper officer
127JOrder of Settlement to be conclusive
127KRecovery of sums due under order of settlement
127LBar on subsequent application for settlement in certain cases
127MProceedings before Settlement Commission to be judicial proceedings
127MAOmitted.
127NApplications of certain provisions of Central Excise Act

Chapter XVAppeals

128Appeals to Commissioner (Appeals)
128AProcedure in appeal
129Appellate Tribunal
129AAppeals to the Appellate Tribunal
129BOrders of Appellate Tribunal
129CProcedure of Appellate Tribunal
129DPowers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
129DAPowers of revision of Board or Collector of Customs in certain cases
129DDRevision by Central Government
129EDeposit of certain percentage of duty demanded or penalty imposed before filing appeal
129EEInterest on delayed refund of amount deposited under section 129E
130Appeal to High Court
130AApplication to High Court
130BPower of High Court or Supreme Court to require statement to be amended
130CCase before High Court to be heard by not less than two judges
130DDecision of High Court or Supreme Court on the case stated
130EAppeal to Supreme Court
130FHearing before Supreme Court
131Sums due to be paid notwithstanding reference, etc
131AExclusion of time taken for copy
131BTransfer of certain pending proceedings and transitional provisions
131BAAppeal not to be filed in certain cases
131CDefinitions

Chapter XVIOffences and Prosecutions

132False declaration, false documents, etc
133Obstruction of officer of customs
134Refusal to be X-rayed
135Evasion of duty or prohibitions
135APreparation
135AAProtection of data
135BPower of court to publish name, place of business, etc., of persons convicted under the Act
136Offences by officers of customs
137Cognizance of offences
138Offences to be tried summarily
138APresumption of culpable mental state
138BRelevancy of statements under certain circumstances
138CAdmissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
139Presumption as to documents in certain cases
140Offences by companies
140AApplication of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

Chapter XVIIMiscellaneous

141Conveyances and goods in a customs area subject to control of officers of customs
142Recovery of sums due to Government
142ALiability under Act to be first charge
143Power to allow import or export on execution of bonds in certain cases
143AOmitted.
143AAPower to simplify or provide different procedure, etc., to facilitate trade
144Power to take samples
145Owner, etc., to perform operations incidental to compliance with customs law
146Licence for Customs brokers
146AAppearance by authorised representative
147Liability of principal and agent
148Liability of agent appointed by the person in charge of a conveyance
149Amendment of documents
150Procedure for sale of goods and application of sale proceeds
151Certain officers required to assist officers of customs
151AInstructions to officers of customs
151BReciprocal arrangement for exchange of information facilitating trade
152Delegation of powers
153Modes for service of notice, order, etc
154Correction of clerical errors, etc
154ARounding off of duty, etc
154BPublication of information respecting persons in certain cases
154CCommon Customs Electronic Portal
155Protection of action taken under the Act
156General power to make rules
157General power to make regulations
158Provisions with respect to rules and regulations
159Rules, certain notifications and orders to be laid before Parliament
159AEffect of amendments, etc., of rules, regulations, notifications or orders
160Repeal and savings
161Removal of difficulties

Chapter IVCPower to Exempt from the Provisions of Chapters Iva and Ivb

11NPower to exempt

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The Customs Act,1962 117Chapter XIV · Confiscation of Goods and Conveyances and Imposition of Penalties

Section 117 · Penalties for contravention, etc., not expressly mentioned

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Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding ¹[four lakh rupees].

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