Customs Act 1962 · Section-by-Section
Customs Act Hub — Every Section Explained
A section-by-section study guide to the Customs Act 1962: 284 plain-language guides across levy & valuation, prohibitions, conveyances & clearance, warehousing, drawback, baggage/courier, coastal goods, search-seizure-arrest, confiscation & penalties, appeals and offences. Each guide has a Finin2min decode, worked example, professional alert, decision steps, evidence checklist, FAQs and the official India Code source.
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Practical Customs Checklist
- Freeze the relevant date, customs station, goods, person and procedural route before applying any section
- Separate the charge (§12), classification, assessable value and rate date — a tariff entry alone is not the final effective duty
- Confirm each duty component (BCD, IGST, cess, anti-dumping/safeguard) and any applicable exemption notification
- For imports: file the Bill of Entry (§46) correctly — home consumption vs warehousing — with valuation and assessment support
- For warehousing (Ch. IX): keep bond, warehouse permission, interest and removal (§68/§69) evidence
- For exports: Shipping Bill, realisation and any drawback (Ch. X) / RoDTEP eligibility documentation
- Preserve the ICEGATE/portal trail but verify the substantive legal entitlement separately — portal acceptance is not permission
- On seizure/SCN: check limitation, provisional release (§110A), and build an evidence-first reply before responding
- Track amendment/supersession chains of notifications and use the version effective on the transaction date
Frequently Asked Questions
What is the charging section for customs duty? ▼
Section 12 of the Customs Act 1962 is the charging section: it levies customs duty on goods imported into or exported from India at the rates specified under the Customs Tariff Act 1975 or other applicable law. But §12 alone does not give the effective duty — you must separately fix classification, assessable value (valuation rules), the relevant rate date, exemptions and each duty component (BCD, IGST, cess, anti-dumping/safeguard where applicable).
What is a Bill of Entry and when is it filed? ▼
A Bill of Entry (§46) is the import declaration filed electronically on ICEGATE for goods being cleared for home consumption or for warehousing. It drives assessment, duty payment and clearance. Advance and regular filing timelines, self-assessment, and document/valuation controls apply. For warehousing, §46 operates with §§59–60 (bond and warehouse permission). Portal acceptance of a Bill of Entry does not by itself validate an incorrect classification or valuation.
How does customs warehousing work? ▼
Chapter IX (§§57–73A) governs warehousing: goods can be deposited in a licensed warehouse without immediate payment of duty under a bond, and cleared later for home consumption (§68) on payment of duty and interest, or for export (§69). Warehousing periods, interest, and removal controls apply, and improper removal attracts duty demand and penalties. Keep the bond, warehouse permission, interest computation and removal evidence.
What is duty drawback? ▼
Duty drawback (Chapter X, §§74–76) refunds customs duty paid on imported materials that are subsequently exported, either as re-export of the same goods (§74) or as inputs used in manufacturing exported goods (§75). Rates, time limits, realisation of export proceeds and documentation conditions apply. Many provisions in this chapter are historical/omitted — confirm the currently operative scheme and rates before relying on them.
When can customs goods be confiscated and penalties imposed? ▼
Chapter XIV (§§111–127) covers confiscation of improperly imported goods (§111), improperly exported goods (§113), conveyances, and penalties (e.g. §112 for improper import, §114 for improper export, §114A/§114AA). Confiscation and penalty require the specific statutory conditions, adherence to natural justice, and a show-cause process. Provisional release (§110A) may be available for seized goods. Always test limitation, the burden of proof and the exact ingredient of the charged provision.
Does an ICEGATE / portal acceptance prove customs compliance? ▼
No. A successful ICEGATE filing or officer acknowledgement is operational, not substantive. The current official Gazette / India Code text of the section, the notification version effective on the transaction date, and binding judgments control. Keep the portal trail as evidence but verify the legal entitlement (classification, valuation, exemption, limitation) independently before filing, payment, release, enforcement response or appeal.
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