R.K. Jain’s Customs Law Manual | Set of 2 Volumes

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Abstract of Contents Vol. 1 Contents of Vol. 1..................................................................................................................................................................... (v) Acronyms.................................................................................................................................................................................. 1.9 Introduction to Customs Law and Procedures1............................................................................................................... 1.15 PART 1 Customs Act, 1962.................................................................................................................................................................. 1.95 PART 2 Customs Rules and Regulations............................................................................................................................................ 2.1 PART 3 Appeal, Revision and Appellate Tribunal’s Rules, Notifications and Orders................................................................ 3.1 PART 4 Notifications issued under Customs Act, 1962.................................................................................................................... 4.1

Vol. 2 PART 5 Customs Forms & Bonds........................................................................................................................................................ 5.1 PART 6 Allied Acts, Rules and Regulations....................................................................................................................................... 6.1 PART 7 CBEC’s CUSTOMS MANUAL of Instructions with Latest Instructions/Circulars................................................... 7.1 PART 8 Special Economic Zones.......................................................................................................................................................... 8.1 PART 9 Chronological List of Notifications issued under Customs Act, 1962 by the Finance Ministry and Customs Commissionerate ........................................................................................................................................ 9.1 _______

1

For detailed Customs Procedures, see also CBIC’s Customs Manual of Instructions in Part 7 of this Book.

(iii)

CONTENTS CONTENTS - Vol. 1

PART 1 CUSTOMS ACT, 1962 CONTENTS OF SECTIONS CHAPTER I Preliminary SECTION PAGE 1.

Short title, extent and commencement............................................................................................................... 1.105 2.

Definitions............................................................................................................................................................... 1.105 CHAPTER II Officers of Customs

3.

Classes of officers of customs............................................................................................................................... 1.108

4.

Appointment of officers of customs.................................................................................................................... 1.109

5.

Powers of officers of customs.............................................................................................................................. 1.109

6.

Entrustment of functions of Board and customs officers on certain other officers...................................... 1.109 CHAPTER III Appointment of Customs Ports, Airports, etc.

7.

Appointment of customs ports, airports, etc..................................................................................................... 1.109

8.

Power to approve landing places and specify limits of customs area........................................................... 1.110

9.

Omitted

10.

Appointment of boarding stations...................................................................................................................... 1.110

11.

CHAPTER IV Prohibitions on importation and exportation of goods Power to prohibit importation or exportation of goods.................................................................................. 1.110 CHAPTER IVA Detection of illegally imported goods and prevention of the disposal thereof

11A.

Definitions............................................................................................................................................................... 1.111

11B.

Power of Central Government to notify goods................................................................................................. 1.111

11C.

Persons possessing notified goods to intimate the place of storage, etc....................................................... 1.111

11D.

Precautions to be taken by persons acquiring notified goods........................................................................ 1.112

11E.

Persons possessing notified goods to maintain accounts................................................................................ 1.112

11F.

Sale, etc., of notified goods to be evidenced by vouchers................................................................................ 1.112

11G.

Sections 11C, 11E and 11F not to apply to goods in personal use.................................................................. 1.113 CHAPTER IVB Prevention or Detection of Illegal Export of Goods

11H.

Definitions............................................................................................................................................................... 1.113

11-I.

Power of Central Government to specify goods............................................................................................... 1.113

11J.

Persons possessing specified goods to intimate the place of storage, etc..................................................... 1.113

11K.

Transport of specified goods to be covered by vouchers................................................................................ 1.114 (v)

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CUSTOMS LAW MANUAL

SECTION PAGE 11L. Persons possessing specified goods to maintain accounts.............................................................................. 1.114 11M.

Steps to be taken by persons selling or transferring any specified goods..................................................... 1.114

11N.

CHAPTER IVC Power to exempt from the provisions of Chapters IVA and IVB Power to exempt.................................................................................................................................................... 1.115

12.

CHAPTER V Levy of, and Exemption from, Customs Duties Dutiable goods....................................................................................................................................................... 1.117

13.

Duty on pilfered goods......................................................................................................................................... 1.117

14.

Valuation of goods................................................................................................................................................ 1.117

15.

Date for determination of rate of duty and tariff valuation of imported goods.......................................... 1.117

16.

Date for determination of rate of duty and tariff valuation of export goods............................................... 1.118

17.

Assessment of duty............................................................................................................................................... 1.118

18.

Provisional assessment of duty........................................................................................................................... 1.119

19.

Determination of duty where goods consist of articles liable to different rates of duty............................ 1.120

20.

Re-importation of goods ...................................................................................................................................... 1.120

21.

Goods derelict, wreck, etc.................................................................................................................................... 1.120

22.

Abatement of duty on damaged or deteriorated goods.................................................................................. 1.120

23.

Remission of duty on lost, destroyed or abandoned goods............................................................................ 1.121

24.

Power to make rules for denaturing or mutilation of goods.......................................................................... 1.121

25.

Power to grant exemption from duty................................................................................................................. 1.121

25A.

Inward processing of goods................................................................................................................................. 1.122

25B.

Outward processing of goods.............................................................................................................................. 1.122

26.

Refund of export duty in certain cases............................................................................................................... 1.122

26A.

Refund of import duty in certain cases.............................................................................................................. 1.122

27.

Claim for refund of duty...................................................................................................................................... 1.123

27A.

Interest on delayed refunds................................................................................................................................. 1.125

28.

Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.......... 1.125

28A.

Power not to recover duties not levied or short-levied as a result of general practice............................... 1.128

28AA. Interest on delayed payment of duty................................................................................................................. 1.128 28AAA. Recovery of duties in certain cases.................................................................................................................... 1.129 28B.

Duties collected from the buyer to be deposited with the Central Government......................................... 1.130

28BA. Provisional attachment to protect revenue in certain cases............................................................................ 1.130 28BB.

Time limit for completion of certain actions...................................................................................................... 1.130

28C.

CHAPTER VA Indicating amount of duty in the price of goods, etc., for purpose of refund Price of goods to indicate the amount of duty paid thereon........................................................................... 1.131

28D.

Presumption that incidence of duty has been passed on to the buyer.......................................................... 1.131

CHAPTER VAA Administration of rules of origin under trade agreement 28DA. Procedure regarding claim of preferential rate of duty................................................................................... 1.131

28E.

CHAPTER VB Advance Rulings Definitions............................................................................................................................................................... 1.133

CONTENTS

vii

SECTION PAGE 28EA. Customs Authority for Advance Rulings.......................................................................................................... 1.133 28F.

Authority for advance rulings............................................................................................................................. 1.133

28G.

Omitted

28H.

Application for advance ruling........................................................................................................................... 1.134

28-I.

Procedure on receipt of application.................................................................................................................... 1.134

28J.

Applicability of advance ruling .......................................................................................................................... 1.135

28K.

Advance ruling to be void in certain circumstances........................................................................................ 1.135

28KA. Appeal..................................................................................................................................................................... 1.135 28L.

Powers of Authority.............................................................................................................................................. 1.135

28M.

Procedure for Authority....................................................................................................................................... 1.136

29.

CHAPTER VI Provisions relating to conveyances carrying imported or exported goods Arrival of vessels and aircrafts in India............................................................................................................. 1.136

30.

Delivery of arrival manifest, import manifest or import report..................................................................... 1.136

30A.

Passenger and crew arrival manifest and passenger name record information.......................................... 1.137

31.

Imported goods not to be unloaded from vessel until entry inwards granted............................................ 1.137

32.

Imported goods not to be unloaded unless mentioned in arrival manifest, import manifest or import report..................................................................................................................................................... 1.137

33.

Unloading and loading of goods at approved places only............................................................................. 1.137

34.

Goods not to be unloaded or loaded except under supervision of customs officer.................................... 1.137

35.

Restrictions on goods being water-borne........................................................................................................... 1.138

36.

Restrictions on unloading and loading of goods on holidays, etc................................................................. 1.138

37.

Power to board conveyances............................................................................................................................... 1.138

38.

Power to require production of documents and ask questions...................................................................... 1.138

39.

Export goods not to be loaded on vessel until entry-outwards granted....................................................... 1.138

40.

Export goods not to be loaded unless duly passed by proper officer........................................................... 1.138

41.

Delivery of departure manifest, export manifest or export report................................................................. 1.138

41A.

Passenger and crew departure manifest and passenger name record information.................................... 1.138

42.

No conveyance to leave without written order................................................................................................ 1.139

43.

Exemption of certain classes of conveyances from certain provisions of this Chapter............................... 1.139

44.

CHAPTER VII Clearance of imported goods and export goods Chapter not to apply to baggage and postal articles........................................................................................ 1.140

45.

Clearance of imported goods Restrictions on custody and removal of imported goods................................................................................ 1.140

46.

Entry of goods on importation............................................................................................................................ 1.140

47.

Clearance of goods for home consumption....................................................................................................... 1.141

48.

Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading................................................................................................................................................................ 1.142

49.

Storage of imported goods in warehouse pending clearance or removal.................................................... 1.142

50.

Clearance of export goods Entry of goods for exportation............................................................................................................................ 1.142

51.

Clearance of goods for exportation..................................................................................................................... 1.143

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SECTION

PAGE

51A.

CHAPTER VIIA Payments through electronic cash ledger and electronic duty credit ledger Payment of duty, interest, penalty, etc............................................................................................................... 1.143

51B.

Ledger for duty credit........................................................................................................................................... 1.143

52.

CHAPTER VIII Goods in Transit Chapter not to apply to baggage, postal articles and stores........................................................................... 1.143

53.

Transit of certain goods without payment of duty........................................................................................... 1.144

54.

Transhipment of certain goods without payment of duty.............................................................................. 1.144

55.

Liability of duty on goods transited under section 53 or transhipped under section 54............................ 1.144

56.

Transport of certain classes of goods subject to prescribed conditions......................................................... 1.144 CHAPTER IX Warehousing

57.

Licensing of public warehouses.......................................................................................................................... 1.144

58.

Licensing of private warehouses......................................................................................................................... 1.144

58A.

Licensing of special warehouses......................................................................................................................... 1.144

58B.

Cancellation of licence.......................................................................................................................................... 1.145

59.

Warehousing bond................................................................................................................................................ 1.145

59A.

Omitted

60.

Permission for removal of goods for deposit in warehouse........................................................................... 1.145

61.

Period for which goods may remain warehoused............................................................................................ 1.146

62.

Omitted

63.

Omitted

64.

Owner’s right to deal with warehoused goods................................................................................................. 1.146

65.

Manufacture and other operations in relation to goods in a warehouse...................................................... 1.147

66.

Power to exempt imported materials used in the manufacture of goods in warehouse............................ 1.147

67.

Removal of goods from one warehouse to another.......................................................................................... 1.147

68.

Clearance of warehoused goods for home consumption................................................................................ 1.147

69.

Clearance of warehoused goods for export....................................................................................................... 1.148

70.

Allowance in case of volatile goods.................................................................................................................... 1.148

71.

Goods not to be taken out of warehouse except as provided by this Act..................................................... 1.148

72.

Goods improperly removed from warehouse, etc............................................................................................ 1.148

73.

Cancellation and return of warehousing bond................................................................................................. 1.149

73A.

Custody and removal of warehoused goods..................................................................................................... 1.149 CHAPTER X Drawback

74.

Drawback allowable on re-export of duty-paid goods.................................................................................... 1.150

75.

Drawback on imported materials used in the manufacture of goods which are exported................................................................................................................................................ 1.150

75A.

Interest on drawback............................................................................................................................................. 1.152

76.

Prohibition and regulation of drawback in certain cases................................................................................ 1.152

CONTENTS

SECTION

ix

PAGE CHAPTER XA Special Provisions relating to Special Economic Zone

76A to 76N

Omitted.

77.

CHAPTER XI Special provisions regarding baggage, goods imported or exported by post, courier and stores Baggage Declaration by owner of baggage....................................................................................................................... 1.153

78.

Determination of rate of duty and tariff valuation in respect of baggage.................................................... 1.153

79.

Bona fide baggage exempted from duty.............................................................................................................. 1.153

80.

Temporary detention of baggage........................................................................................................................ 1.153

81.

Regulations in respect of baggage....................................................................................................................... 1.153 Goods imported or exported by post

82.

Omitted.

83.

Rate of duty and tariff valuation in respect of goods imported or exported by post or courier............... 1.154

84.

Regulations regarding goods imported or to be exported by post or courier.............................................. 1.154

85.

Stores Stores may be allowed to be warehoused without assessment to duty........................................................ 1.154

86.

Transit and transhipment of stores..................................................................................................................... 1.154

87.

Imported stores may be consumed on board a foreign-going vessel or aircraft.......................................... 1.154

88.

Application of section 69 and Chapter X to stores............................................................................................ 1.155

89.

Stores to be free of export duty............................................................................................................................ 1.155

90.

Concessions in respect of imported stores for the Navy................................................................................. 1.155 CHAPTER XII Provisions relating to coastal goods and vessels carrying coastal goods

91.

Chapter not to apply to baggage and stores...................................................................................................... 1.157

92.

Entry of coastal goods........................................................................................................................................... 1.157

93.

Coastal goods not to be loaded until bill relating thereto is passed, etc....................................................... 1.157

94.

Clearance of coastal goods at destination.......................................................................................................... 1.157

95.

Master of a coasting vessel to carry an advice book......................................................................................... 1.157

96.

Loading and unloading of coastal goods at customs port or coastal port only........................................... 1.157

97.

No coasting vessel to leave without written order........................................................................................... 1.157

98.

Application of certain provisions of this Act to coastal goods, etc................................................................ 1.158

98A.

Power to relax........................................................................................................................................................ 1.158

99.

Power to make rules in respect of coastal goods and coasting vessels......................................................... 1.158 CHAPTER XIIA Audit Audit........................................................................................................................................................................ 1.158 CHAPTER XIIB Verification of Identity and Compliance Verification of identity and compliance thereof .............................................................................................. 1.158 CHAPTER XIII Searches, seizure and arrest Power to search suspected persons entering or leaving India, etc................................................................. 1.159

99A.

99B.

100.

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SECTION

PAGE

101.

Power to search suspected persons in certain other cases............................................................................... 1.159

102.

Persons to be searched may require to be taken before gazetted officer of customs or magistrate............................................................................................................................................................... 1.159

103.

Power to screen or X-ray bodies of suspected persons for detecting secreted goods................................. 1.160

104.

Power to arrest....................................................................................................................................................... 1.161

105.

Power to search premises..................................................................................................................................... 1.162

106.

Power to stop and search conveyances.............................................................................................................. 1.162

106A.

Power to inspect..................................................................................................................................................... 1.162

107.

Power to examine persons................................................................................................................................... 1.162

108.

Power to summon persons to give evidence and produce documents......................................................... 1.163

108A.

Obligation to furnish information....................................................................................................................... 1.163

108B.

Penalty for failure to furnish information return.............................................................................................. 1.164

109.

Power to require production of order permitting clearance of goods imported by land.......................................................................................................................................................................... 1.164

109A.

Power to undertake controlled delivery............................................................................................................ 1.164

110.

Seizure of goods, documents and things........................................................................................................... 1.164

110A.

Provisional release of goods, documents and things seized or bank account provisionally attached pending adjudication............................................................................................................................................ 1.165

111.

CHAPTER XIV Confiscation of goods and conveyances and imposition of penalties Confiscation of improperly imported goods, etc.............................................................................................. 1.166

112.

Penalty for improper importation of goods, etc............................................................................................... 1.166

113.

Confiscation of goods attempted to be improperly exported, etc.................................................................. 1.167

114.

Penalty for attempt to export goods improperly, etc....................................................................................... 1.168

114A.

Penalty for short-levy or non-levy of duty in certain cases............................................................................. 1.168

114AA. Penalty for use of false and incorrect material.................................................................................................. 1.169 114AB. Penalty for obtaining instrument by fraud, etc................................................................................................. 1.169 114AC. Penalty for fraudulent utilisation of input tax credit for claiming refund.................................................... 1.169 115.

Confiscation of conveyances................................................................................................................................ 1.169

116.

Penalty for not accounting for goods.................................................................................................................. 1.170

117.

Penalties for contravention, etc., not expressly mentioned............................................................................. 1.170

118.

Confiscation of packages and their contents..................................................................................................... 1.170

119.

Confiscation of goods used for concealing smuggled goods.......................................................................... 1.170

120.

Confiscation of smuggled goods notwithstanding any change in form, etc................................................ 1.170

121.

Confiscation of sale-proceeds of smuggled goods........................................................................................... 1.171

122.

Adjudication of confiscations and penalties...................................................................................................... 1.171

122A.

Adjudication Procedure........................................................................................................................................ 1.171

123.

Burden of proof in certain cases.......................................................................................................................... 1.171

124.

Issue of show cause notice before confiscation of goods, etc.......................................................................... 1.171

125.

Option to pay fine in lieu of confiscation........................................................................................................... 1.172

126.

On confiscation, property to vest in Central Government.............................................................................. 1.172

CONTENTS

SECTION 127.

xi

PAGE

Award of confiscation or penalty by customs officers not to interfere with other punishments........................................................................................................................................................... 1.172 CHAPTER XIVA Settlement of cases

127A.

Definitions............................................................................................................................................................... 1.173

127B.

Application for settlement of cases..................................................................................................................... 1.173

127C.

Procedure on receipt of an application under section 127B............................................................................ 1.174

127D.

Power of Settlement Commission to order provisional attachment to protect revenue............................. 1.175

127E.

Omitted

127F.

Power and procedure of Settlement Commission............................................................................................ 1.175

127G.

Inspection, etc., of reports.................................................................................................................................... 1.176

127H. Power of Settlement Commission to grant immunity from prosecution and penalty................................ 1.176 127-I. Power of Settlement Commission to send a case back to the proper officer................................................ 1.176 127J. Order of settlement to be conclusive.................................................................................................................. 1.176 127K. Recovery of sums due under order of settlement............................................................................................. 1.177 127L. Bar on subsequent application for settlement in certain cases....................................................................... 1.177 127M. Proceedings before Settlement Commission to be judicial proceedings....................................................... 1.177 127MA. Omitted 127N. Applications of certain provisions of Central Excise Act................................................................................ 1.177 CHAPTER XV Appeals and Revision 128.

Appeals to Commissioner (Appeals).................................................................................................................. 1.177

128A.

Procedure in appeal.............................................................................................................................................. 1.178

129.

Appellate Tribunal................................................................................................................................................ 1.178

129A.

Appeals to the Appellate Tribunal...................................................................................................................... 1.179

129B.

Orders of Appellate Tribunal............................................................................................................................... 1.181

129C.

Procedure of Appellate Tribunal......................................................................................................................... 1.182

129D.

Powers 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....................................................................................................................................................................... 1.183

129DA. Omitted 129DD. Revision by Central Government........................................................................................................................ 1.184 129E.

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal...................... 1.184

129EE. Interest on delayed refund of amount deposited under section 129E........................................................... 1.185 130.

Appeal to High Court........................................................................................................................................... 1.185

130A.

Application to High Court................................................................................................................................... 1.186

130B.

Power of High Court or Supreme Court to require statement to be amended............................................ 1.186

130C.

Case before High Court to be heard by not less than two judges.................................................................. 1.186

130D.

Decision of High Court or Supreme Court on the case stated........................................................................ 1.187

130E.

Appeal to Supreme Court.................................................................................................................................... 1.187

130F.

Hearing before Supreme Court........................................................................................................................... 1.187

131.

Sums due to be paid notwithstanding reference, etc....................................................................................... 1.187

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PAGE

131A.

Exclusion of time taken for copy......................................................................................................................... 1.187

131B.

Transfer of certain pending proceedings and transitional provisions........................................................... 1.187

131BA. Appeal not to be filed in certain cases................................................................................................................ 1.188 131C.

Definitions............................................................................................................................................................... 1.189

132.

CHAPTER XVI Offences and Prosecutions False declaration, false documents, etc............................................................................................................... 1.190

133.

Obstruction of officer of customs........................................................................................................................ 1.190

134.

Refusal to be X-rayed............................................................................................................................................ 1.190

135.

Evasion of duty or prohibitions........................................................................................................................... 1.190

135A.

Preparation............................................................................................................................................................. 1.199

135B.

Power of court to publish name, place of business, etc., of persons convicted under the Act.................. 1.199

136.

Offences by officers of customs........................................................................................................................... 1.199

137.

Cognizance of offences......................................................................................................................................... 1.192

138.

Offences to be tried summarily........................................................................................................................... 1.193

138A.

Presumption of culpable mental state................................................................................................................ 1.193

138B.

Relevancy of statements under certain circumstances..................................................................................... 1.193

138C.

Admissibility of micro films, fascimile copies of documents and computer print outs as documents and as evidence................................................................................................................................. 1.193

139.

Presumption as to documents in certain cases.................................................................................................. 1.194

140.

Offences by companies......................................................................................................................................... 1.195

140A.

Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958........................................................................................................................ 1.195

141.

CHAPTER XVII Miscellaneous Conveyances and goods in a customs area subject to control of officers of customs.................................. 1.195

142.

Recovery of sums due to Government............................................................................................................... 1.195

142A.

Liability under Act to be first charge.................................................................................................................. 1.196

143.

Power to allow import or export on execution of bonds in certain cases..................................................... 1.197

143A.

Omitted

143AA. Power to simplify or provide different procedure, etc., to facilitate trade.................................................... 1.197 144.

Power to take samples.......................................................................................................................................... 1.197

145.

Owner, etc., to perform operations incidental to compliance with customs law........................................ 1.197

146.

Licence for Customs brokers................................................................................................................................ 1.197

146A.

Appearance by authorised representative......................................................................................................... 1.198

147.

Liability of principal and agent........................................................................................................................... 1.199

148.

Liability of agent appointed by the person in charge of a conveyance......................................................... 1.199

149.

Amendment of documents................................................................................................................................... 1.199

150.

Procedure for sale of goods and application of sale proceeds........................................................................ 1.199

151.

Certain officers required to assist officers of customs...................................................................................... 1.200

151A.

Instructions to officers of customs...................................................................................................................... 1.200

CONTENTS

SECTION

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PAGE

151B.

Reciprocal arrangement for exchange of information facilitating trade....................................................... 1.200

152.

Delegation of powers............................................................................................................................................ 1.201

153.

Modes for service of notice, order, etc................................................................................................................ 1.201

154.

Correction of clerical errors, etc........................................................................................................................... 1.201

154A.

Rounding off of duty, etc...................................................................................................................................... 1.202

154B.

Publication of information respecting persons in certain cases...................................................................... 1.202

154C.

Common Customs Electronic Portal................................................................................................................... 1.202

155.

Protection of action taken under the Act........................................................................................................... 1.202

156.

General power to make rules............................................................................................................................... 1.202

157.

General power to make regulations.................................................................................................................... 1.203

158.

Provisions with respect to rules and regulations.............................................................................................. 1.204

159.

Rules, certain notifications and orders to be laid before Parliament............................................................. 1.204

159A.

Effect of amendments, etc., of rules, regulations, notifications or orders..................................................... 1.204

160.

Repeal and savings................................................................................................................................................ 1.205

161.

Removal of difficulties.......................................................................................................................................... 1.206

THE SCHEDULE................................................................................................................................................................. 1.206

PART 2 CUSTOMS RULES1 AND REGULATIONS2 Customs Valuation (Determination of Value of Imported Goods) Rules, 2007............................................................. 2.7 Interpretative Notes................................................................................................................................................... 2.12 Customs Valuation (Determination of Value of Export Goods) Rules, 2007................................................................ 2.19 Deferred Payment of Import Duty Rules, 2016................................................................................................................. 2.21 Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017......................................................................... 2.22 Customs (Compounding of Offences) Rules, 2005........................................................................................................... 2.26 Accessories (Condition) Rules, 1963.................................................................................................................................... 2.29 Goods Imported (Conditions of Transhipment) Regulations, 1995 .............................................................................. 2.30 Project Imports Regulations, 1986....................................................................................................................................... 2.32 Customs Brokers Licensing Regulations, 2018.................................................................................................................. 2.36 Imported Stores (Retention on Board) Regulations, 1963................................................................................................ 2.45 Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995................................................................. 2.46 Customs and Central Excise Duties Drawback Rules, 2017............................................................................................ 2.49 1

2

In each of the rules made under sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975), for any reference to the Chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any goods or class of goods, wherever referred to in the said rule, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have been substituted with effect from 1-2-2003 vide Notification No. 7/2003-Cus. (N.T.), dated 24-1-2003.

In each of the regulations made under section 157 of the Customs Act, 1962 (52 of 1962), for any reference to the Chapter, heading or sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, relating to any goods or class of goods, wherever referred to in the said regulation, the corresponding reference to the Chapter, heading and sub-heading of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as amended by the Customs Tariff (Amendment) Ordinance, 2003 (1 of 2003) shall be deemed to have been substituted with effect from 1-2-2003 vide Notification No. 8/2003-Cus. (N.T.), dated 24-1-2003.

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Warehoused Goods (Removal) Regulations, 2016............................................................................................................ 2.61 Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019............................................................. 2.62 Baggage Rules, 2016............................................................................................................................................................... 2.65 Customs Baggage Declaration Regulations, 2013............................................................................................................. 2.71 Baggage (Transit To Customs Stations) Regulations, 1967.............................................................................................. 2.73 Passenger’s Baggage (Levy of Fees) Regulations, 1966.................................................................................................... 2.75 Rules for Shipping of Passenger’s Baggage and Passing of the same Through Custom Houses.............................. 2.76 Rules for Passing Free of Import Duty Baggage Through Custom House at Bombay................................................ 2.76 Rules for Passing of Passenger’s Baggage Through Saurashtra..................................................................................... 2.78 Courier Imports and Exports (Clearance) Regulations, 1998.......................................................................................... 2.79 Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010......................................... 2.87 Rules Regarding Postal Parcels & Letter Packets from Foreign Ports in/out of India................................................ 2.94 Imported Packages (Opening) Regulations, 1963............................................................................................................. 2.96 Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995........................... 2.97 Specified Goods (Prevention of Illegal Export) Rules, 1969.......................................................................................... 2.100 Notified Goods (Prevention of Illegal Import) Rules, 1969........................................................................................... 2.103 Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957............................................................. 2.106 Import Manifest (Aircraft) Regulations, 1976.................................................................................................................. 2.111 Export Manifest (Aircraft) Regulations, 1976.................................................................................................................. 2.115 Sea Cargo Manifest and Transhipment Regulations, 2018............................................................................................ 2.119 Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998....................................................... 2.125 Levy of Fees (Customs Documents) Regulations, 1970.................................................................................................. 2.127 Notice of Short-Export Rules, 1963.................................................................................................................................... 2.129 Bonded Aircraft Stores (Procedure) Regulations, 1965.................................................................................................. 2.130 Boat Notes Regulations, 1976............................................................................................................................................. 2.131 Customs Refund Application (Form) Regulations, 1995............................................................................................... 2.132 ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations, 1990....................................................................... 2.133 Bill of Entry (Forms) Regulations, 1976............................................................................................................................ 2.134 Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018............................... 2.135 Uncleared Goods (Bill of Entry) Regulations, 1972......................................................................................................... 2.137 Bill of Coastal Goods (Form) Regulations, 1976.............................................................................................................. 2.138 Shipping Bill for Aircraft Spares Ex-Bond Regulations, 1975........................................................................................ 2.139 Shipping Bill and Bill of Export (Form) Regulations, 2017............................................................................................ 2.140 Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.............................. 2.141 Import Report (Form) Regulations, 1976.......................................................................................................................... 2.143 Export Report (Form) Regulations, 1976.......................................................................................................................... 2.144 Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994................................................. 2.145 Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007.................................................................. 2.146 Handling of Cargo in Customs Areas Regulations, 2009............................................................................................... 2.151 India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009....................................................................... 2.157 Customs Audit Regulations, 2018..................................................................................................................................... 2.162 Denaturing of Spirit Rules, 1972........................................................................................................................................ 2.164 Stamping of Piece-Goods and Testing of Yarn Rules, 1949........................................................................................... 2.165

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xv

Customs (Publication of Names) Rules, 1975.................................................................................................................. 2.167 Warehouse (Custody and Handling of Goods) Regulations, 2016 .............................................................................. 2.169 Special Warehouse (Custody and Handling of Goods) Regulations, 2016 ................................................................ 2.172 Public Warehouse Licensing Regulations, 2016 ............................................................................................................. 2.174 Private Warehouse Licensing Regulations, 2016 ............................................................................................................ 2.176 Special Warehouse Licensing Regulations, 2016 ............................................................................................................ 2.178 India-ASEAN Trade in Goods Agreement (Safeguard Measure) Rules, 2016 ........................................................... 2.180 Rule for Furnishing of Informations by Customs Officers............................................................................................ 2.186 Rule for Grant of Port Clearance To Sailing Vessels in Kandla.................................................................................... 2.187 Rules for Special Pass for Breaking Bulk in any Port in the States of Madras, Pondicherry and Bombay............. 2.188 Rules for Special Pass for Breaking Bulk in any Port in the States of Mysore and Kerala........................................ 2.189 Rules for Special Pass for Breaking Bulk in any Port in the State of Saurashtra........................................................ 2.190 Customs (Settlement of Cases) Rules, 2007...................................................................................................................... 2.191 Customs and Central Excise Settlement Commission Procedure, 2007....................................................................... 2.193 Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice-Chairmen and Members) Rules, 2015........................................................................................................ 2.196 Jurisdiction of Benches of Customs, Central Excise & Settlement Commission........................................................ 2.198 The Indirect Tax Ombudsman Guidelines, 2011............................................................................................................. 2.199 FICCI/TAITRA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 2014............................................... 2.204 India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.............................................................................................................................................................. 2.209 Customs (Furnishing of Information) Rules, 2017.......................................................................................................... 2.214 Pre-Notice Consultation Regulations, 2018 ..................................................................................................................... 2.216 Exports by Post Regulations, 2018..................................................................................................................................... 2.217 Customs (Finalisation of Provisional Assessment) Regulations, 2018......................................................................... 2.217 Customs (Supplementary Notice) Regulations, 2019 .................................................................................................... 2.219 Transhipment of Cargo to Nepal under Electronic Cargo Tracking Systems Regulations, 2019 ........................... 2.219 Manufacture and Other Operations in Special Warehouse Regulations, 2020........................................................... 2.221 Transportation of Goods (Through Foreign Territory), Regulations, 2020................................................................. 2.225 Customs Authority for Advance Ruling Regulations, 2021.......................................................................................... 2.227 Customs (Verification of Identity & Compliance) Regulations, 2021.......................................................................... 2.234 Electronic Duty Credit Ledger Regulations, 2021........................................................................................................... 2.237 Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.................................................. 2.239 Rules of Determination of Origin of Goods under Asia-Pacific Trade Agreement (Formerly Known as Bangkok Agreement) Rules, 2006....................................................................................................................... 2.239 Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976.............................................. 2.239 Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995.................................................................................................................................... 2.239 Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000................................ 2.239 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003............................................. 2.239 Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006........................................................................................................................................................ 2.239 Rules (Interim) of Origin for Preferential Tariff Concessions for Trade between India and Thailand................... 2.240 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Co-operation Agreement between the Republic of India and Republic of Singapore) Rules, 2005.................................. 2.240

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Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007................................................................................. 2.240 Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012.................................. 2.240 Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008............................................................................................................ 2.240 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Mercosur Member States and the Republic of India) Rules, 2009.............................. 2.240 Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009.......................................... 2.240 Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of South East Asian Nations (ASEAN) and the Republic of India] Rules, 2009............................................................................................................................. 2.240 Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995.................................................................................................... 2.241 Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995............................................................................................................ 2.241 Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997....................................................... 2.241 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011............................................................... 2.241 India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017...... 2.241 India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017.............................................................................................................................................................. 2.241 Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020............................................... 2.242 Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021.............................................................................................................................................................. 2.242

PART 3 APPEAL, REVISION AND APPELLATE TRIBUNAL’S RULES, NOTIFICATIONS AND ORDERS

Customs (Appeals) Rules, 1982............................................................................................................................................ 3.11 Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982................................................................................................................................................................ 3.15 CEGAT (Countervailing Duty and Anti-Dumping Duty) Procedure Rules, 1996................................................................................................................................................................ 3.25 Appellate Tribunal — Constitution of Benches................................................................................................................. 3.28 CESTAT — Constitution of Bench at Ahmedabad........................................................................................................... 3.29 Jurisdiction of Delhi Benches of CESTAT.......................................................................................................................... 3.30 Appeal — Filing appeal in CESTAT — Forms E.A.-3, E.A.-4, E.A.-5, C.A.-3, C.A.-4, C.A.-5, S.T.-5, S.T.-6 and S.T.-7 revised — Clarifications....................................................................................................................... 3.30 Appeal to CESTAT — New Alpha-Numeric Codes for Commissionerates consequent to cadre review in 2014.......................................................................................................................................................... 3.32 List of dates with other particulars to be submitted......................................................................................................... 3.36 Supplementary information required to be Annexed to appeal memo......................................................................... 3.37 List of relied upon authorities to be submitted................................................................................................................. 3.37 Proper filing of Appeal Memos to CESTAT....................................................................................................................... 3.37 Persons authorised to accept appeals, etc.......................................................................................................................... 3.38 Technical Officer authorised to accept appeals, etc.......................................................................................................... 3.38

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Appeal to CESTAT — Timings for receipt of appeals/applications.............................................................................. 3.38 Appeal memo/Paper book — Jurisdictional Commissioners and DRs to be supplied copies thereof.................... 3.38 Vakalatnamas/Authorisation letters to be properly filed/attested/accepted............................................................. 3.38 Instant issue of Appeal/Application number by Filing Counter at CESTAT.............................................................. 3.39 Defective Appeals — Diary Number (Provisional Appeal Number) to be given in case of defects......................... 3.39 CESTAT Cause List — Dates for issue................................................................................................................................ 3.39 CESTAT — Cause List — Names of Advocates/Consultants not appearing — CESTAT Data to be updated in 24 hours................................................................................................................................................................ 3.39 All appeals against same order to be listed together........................................................................................................ 3.40 CESTAT — Procedure for mention of Non-Listed Matters — Declaration form prescribed..................................... 3.40 Measures for expediting and facilitating disposal of matters before the Tribunal — Clarification by CESTAT................................................................................................................... 3.41 Listing, hearing & disposal of appeals/application — New Procedure........................................................................ 3.41 CESTAT — Daily listing & hearing of Stay/Misc. applications and regular matters................................................. 3.42 Fee for Application/Request for adjournment, pass over or change of authorised representative, stay, cross-objections, reference application and other miscellaneous applications.............................................. 3.43 Pre-deposit — Mandatory pre-deposit for filing appeal after 6-8-2014 can be paid from Cenvat account or adjusted against deposit made during investigation................................................................................... 3.43 Pre-deposit — Stay/Dispensation of pre-deposit or refund of pre-deposit under new provision of Finance (No. 2) Act, 2014 (w.e.f. 6-8-2014) — No recovery during pendency of appeal before Tribunal/Commissioner (Appeals) — Deposit made during investigation to be treated as pre-deposit — Refund of pre-deposit in 15 days of favourable appealable order........................................ 3.44 Finance Ministry Advisory to CESTAT to observe Court timings, decide cases maximum in one month and enforce disposal norms and re-list all cases where orders pending for over 6 months........................ 3.46 Early hearing requests how to be considered.................................................................................................................... 3.47 Early hearing matters to be listed chronologically and not on top of the list............................................................... 3.47 CESTAT — Mention of matters — Oral orders/directions not proper — Application necessary for early hearing............................................................................................................................................................. 3.47 Appellate Tribunal has no jurisdiction to restore appeal when Tribunals dismissal order already upheld

by High Court.......................................................................................................................................................... 3.48 Admission of appeals valued up to Rs. 50,000.................................................................................................................. 3.48 CHA Licensing cases to be heard by Division Bench....................................................................................................... 3.49 Difference of opinion matters — Nomination of Third Member — Procedure........................................................... 3.49 Orders and order sheets — Amount of duty/penalty/interest and pre-deposit to be written both in words and figures.................................................................................................................................................... 3.50 CESTAT — Adjournment by Single Member Bench when Division Bench not available.......................................... 3.50 CESTAT — Reserved orders — Procedure for pronouncement..................................................................................... 3.50 Delay in issue of orders — Court masters and ARs to be vigilant................................................................................. 3.51 Precedent — Non-filing of appeal by Department before CESTAT/High Courts and Supreme Court due to low amount — Such decision not to be treated as precedent on merits............................................. 3.52

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CESTAT — Ban on practice by CESTAT Members applies to retired, resigned, discharged or probatory Members................................................................................................................................................. 3.52 Stay orders fixing time limit for compliance to be speedily despatched....................................................................... 3.53 Inspection and copies of all records of CESTAT............................................................................................................... 3.53 Pre-deposit — Mandatory pre-deposit of duty or penalty for filing appeal applicable to Drawback claim but not to Revision Application before Joint Secretary...................................................................................... 3.54 Inspection and copies of CESTAT Judicial/Non-Judicial records.................................................................................. 3.55 Appellate Tribunal — Delegation of Powers..................................................................................................................... 3.55 Appeal to Supreme Court against Appellate Tribunal’s Orders — Time-limit............................................................ 3.55 Rectification/Modification/Review of an Interlocutory Order when not permissible — Instructions from President, CESTAT.................................................................................................................................................. 3.57 Appeal/Application — Demand draft/Pay order towards registration fees should be valid minimum 60 days....................................................................................................................................................................... 3.58 CESTAT — Adjournment of cases to be sought at least 48 hours in advance.............................................................. 3.58 Listing of matters involving revenue upto ` 50 lakh before Single Member Bench.................................................... 3.58 CESTAT — Cases/Appeals of Lakshmikumaran and Sridharan Law Firms not to be listed before Ms. Archana Wadhwa Member (Judicial)........................................................................................................... 3.58 CESTAT — Filing of appeal/application before CESTAT — Undertaking to be given that matter not previously filed or pending before any other legal forum........................................................................ .3.59 Transfer Policy of Members of CESTAT — Guidelines.................................................................................................. .3.59 Pre-deposit for filing Appeal to Tribunal — CESTAT circular providing for additional deposit of 10% withdrawn — compliance to Delhi H.C. Decision dated 31-5-2018 directed................................................ .3.59 CESTAT — Procedure and Records for Defective Appeals........................................................................................... .3.60 CESTAT — Delay in Passing of Orders — Proposal Seeking Permission of President for pronouncement of Orders to be routed through Registrar........................................................................................................... .3.60 CESTAT — Appeals involving amount not exceeding Two Lakhs to be first considered for disposal or as “Mention Matters” On the basis of monetary limit................................................................................. .3.60 CESTAT — English translation of documents in other languages to be filed............................................................. .3.61 CESTAT — Hearing Notices/Orders to be dispatched within 3 days of receipt........................................................ .3.61 CESTAT Orders including Daily Orders to be computer printed for each item of the Cause List and to be uploaded on the CESTAT Website on the same day.................................................................................. . 3.61 Delay in uploading of Orders — Remedial measures..................................................................................................... 3.61 Timely uploading of Daily Orders — Monitoring of...................................................................................................... 3.62 Orders uploading — No modification of Orders to be allowed in uploaded Orders without prior approval of Hon’ble President.............................................................................................................................. 3.62 Mobile number and E-mail ID to be given in appeals filed to CESTAT....................................................................... 3.62 Defective appeals when to be listed directly before the CESTAT Bench...................................................................... 3.62 Adjournment notice — Discontinuation of....................................................................................................................... 3.63 Timely issue of Supplementary Cause List....................................................................................................................... 3.63 Registers — Records for pending/disposed cases and for uploading on CESTAT website to be maintained by SPSs/PAs....................................................................................................................................... 3.63

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Bench Orders on defective appeals — Procedure............................................................................................................ 3.63 Names of Counsel/Consultant to be given in cause list ................................................................................................ 3.63 Hearing notices to be prepared in advance and issued instantly fixing the date of hearing of appeals ................ 3.64 Service report of hearing notices and orders to be placed in appeal files ................................................................... 3.64 Hearing notices, orders and other communications to be sent by speed post ........................................................... 3.64 E-Hearing of Appeals at Mumbai, Bangalore, Ahmedabad, Chandigarh, Delhi, Kolkata and Allahabad Benches on request of Counsel — Procedure prescribed................................................................................. 3.64 E-Hearing of Appeals — Members to sit in the Court Rooms....................................................................................... 3.69 E-Hearing — Procedure for postponement...................................................................................................................... 3.69 Digitalization of all records of the CESTAT and details like date of hearing and date of order, etc. to be disclosed on website — Directions of the Central Information Commission................................................ 3.69 Reserved orders to be timely uploaded and files to be sent to registry in time — Directions.................................. 3.69 CESTAT — Orders — Inaccurate and incomplete data of appeals are entered in system at the time of registration of — instruction.................................................................................................................................. 3.70 E-hearing — Weekly return to be submitted by CESTAT Registry............................................................................... 3.70 CESTAT — E-hearing — Listing of defects Cases involving Mandatory pre-deposits — Instruction..................... 3.71 CESTAT — E-hearing Appeals at Mumbai, Bangalore Ahmedabad, Chandigarh, Delhi, Kolkata, Allahabad and Chennai Benches on request at counsel — Procedure partially modified........................... 3.71 CESTAT — E-haring of Appeals at all Benches Registry shall list Maximum 10 Matters per day w.e.f.

1-3-2021 — Procedure Partially Modified............................................................................................................ 3.71 CESTAT — Members to Submit Monthly disposal Statement....................................................................................... 3.72 Limitation - Period of limitation as prescribed under general or special laws in respect of all judicial or quasi judicial proceeding, whether condonable or not, stand extended till further orders Directions issued by Supreme Court order dated 27-4-2021 to be strictly followed..................................... 3.73 E-hearing — Listing of defect cases involving non-Payment of mandatory Pre-deposit — Instruction.................. 3.73 Limitation - Computing period of limitation for any suit, appeal, application or proceeding, period from 15-3-2020 to 2-10-2021 shall stand excluded - Remaining period of limitation as on 15-3-2021 shall become available w.e.f. 3-10-2021 - Direction issued by Supreme Court order dated 23-9-2021 to be strictly followed................................................................................................................. 3.73 CESTAT — Physical hearing of cases at all Benches Kept in abeyance Online hearing of cases revived w.e.f. 3-1-2022........................................................................................................................................................... 3.74 CESTAT — Appeals arising within the jurisdiction of a principal/regional bench to be filed and heard by the respective bench — However, appeals filed against the same impugned order before different benches will be heard by bench constituted by President................................................................ 3.74 Tribunals Reforms Act, 2021................................................................................................................................................ 3.75 Conditions of service of Chairperson and Members of Tribunals, Appellate Tribunals and other authorities...... 3.90 Tribunal (Conditions of Service) Rules, 2021..................................................................................................................... 3.92

PART 4 NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 CONTENTS OF NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 AND RULES AND REGULATIONS MADE THEREUNDER [CHRONOLOGICAL LIST OF BASIC NOTIFICATIONS — See Part 8] Notifications under Section 1 — Extent and Commencement of Customs Act.............................................................. 4.5 Notification under Section 2 — Appointment of proper officers..................................................................................... 4.5 Notifications under Section 4 — Appointment of Customs officers.............................................................................. 4.11 Notification under Section 5 — Powers of Customs officers........................................................................................... 4.47

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Notifications under Section 6 — Delegation of powers................................................................................................... 4.48 Notifications under Section 7 — Customs Ports and Airports, Inland Container Depots, Land Customs Stations and Routes, Ports for Shipment and Landing, Ports for Coastal Trade, Foreign Post Offices and International Courier Terminal....................................................................................................................... 4.57 Notifications under Section 8 — Landing places and Customs areas............................................................................ 4.99 Notifications under Section 11 — Prohibition of Transhipment................................................................................... 4.145 Notifications under Sections 11A to 11N — Illegal import or export.......................................................................... 4.174 Notifications under Section 14 — Exchange rates for imported and export of goods............................................... 4.179 Notifications under Section 25 — Exemption from duty............................................................................................... 4.183 Notification under Section 27A — Interest rate for delayed refund............................................................................ 4.183 Notifications under Section 28A — Duties not levied, or short-levied as a result of general practice - Exemption........................................................................................................................................................... 4.183 Notification under Section 28AA — Interest rate for delayed payment of duty........................................................ 4.183 Notification under Section 28E — Advance Ruling — Definitions.............................................................................. 4.183 Notification under Section 28EA — Appointment of Customs Authority for Advance Ruling.............................. 4.184 Notification under Section 28F — Authority for Advance Ruling — Constitution of ............................................. 4.185 Notification under Section 30 — Import manifest or Import Report — Other specified persons authorised to file.................................................................................................................................................... 4.185 Notification under Section 31 — Entry inwards............................................................................................................. 4.185 Notifications under Section 34 — Exemption from supervision on landing and shipment from wharves........... 4.185 Notifications under Section 35 — Suspension of the issue of Boat Notes................................................................... 4.186 Notifications under Section 36 — Restrictions on unloading and loading of goods on national holidays............ 4.187 Notifications under Section 45 — Custodian for imported goods............................................................................... 4.188 Notification under Section 47 — Interest for delayed payments of warehousing dues............................................ 4.207 Notifications under Section 54 — Transhipment of goods - Rules............................................................................... 4.209 Notifications under Section 57 — Appointment of Public Warehouse........................................................................ 4.218 Notification under Section 58A — License to goods deposited in special warehouse.............................................. 4.220 Notification under Sections 59 & 59A — Warehousing provisions............................................................................. 4.220 Notification under Section 61 — Warehousing provisions........................................................................................... 4.220 Notifications under Section 65 — Manufacture and other operations in a warehouse............................................. 4.221 Notifications under Section 69 — Export of warehoused goods.................................................................................. 4.221 Notification under Section 70 — Volatile goods specified............................................................................................. 4.223 Notifications under Section 74 — Duty drawback.......................................................................................................... 4.223 Notifications under Section 75 — Drawback on imported materials used in the manufacture of goods which are exported................................................................................................................................................ 4.225 Notifications under Section 76 — Prohibition and Regulation of Drawback in certain cases.................................. 4.228 Notification under Section 84 — Declaration of Landing Charges.............................................................................. 4.231 Notifications under Section 98 — Coastal goods - Applicability of certain provisions of Customs Act, 1962...... 4.231 Notifications under Section 98A — Vessels carrying exclusively coastal goods........................................................ 4.234 Notifications under Section 99 — Restriction on coastal goods and coastal vessels.................................................. 4.235 Notification under Section 103 — Screening of suspected person............................................................................... 4.236 Notification under Section 106 — Search of conveyance............................................................................................... 4.237 Notification under Section 108 — Power to summon.................................................................................................... 4.237

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Notification under Section 110 — Seizure of goods etc.................................................................................................. 4.237 Notification under Section 122 — Adjudication - Monetary Unit for adjudication by Customs officers............... 4.238 Notification under Section 123 — Burden of proof for notified goods........................................................................ 4.238 Notification under Section 129 — Appellate Tribunal - Constitution of..................................................................... 4.240 Notification under Section 129A — Appeals to the Appellate Tribunal..................................................................... 4.240 Notification under Section 129EE — Interest on delayed refund & pre-deposit........................................................ 4.255 Notification under Section 135 — Prohibited goods...................................................................................................... 4.256 Notifications under Section 141 — Licensing of Cargo Boats....................................................................................... 4.256 Notifications under Section 149 — Amendment of Documents................................................................................... 4.259 Notifications under Section 151 — Officers of other Departments to assist officers of Customs............................ 4.260 Notifications under Section 151B — Reciprocal arrangement for exchange of Information facilitating trade.............. 4.261 Notifications under Section 152 — Delegation of powers............................................................................................. 4.263 Notifications under Section 154C — Common Customs Electronic Portal................................................................. 4.273 Notifications under Section 156 — Power to make Rules ............................................................................................. 4.274 Notification under Section 157 — Regulations of CBR to be deemed for C.B.E. & C. .............................................. 4.274 Notifications under Repealed Land Customs Act, 1924 — Selectively operative under Section 160..................... 4.276 Notifications issued under Customs Rules and Regulations Designated Authority under Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995............................................................ 4.284 Appointment of Assistant Commissioner of Customs (Refunds) within the Jurisdiction of Commissioner of Customs (Imports), Mumbai............................................................................................................................................. 4.284 Designated Authority under Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995................................................................ 4.284 Director General (Safeguards) — Appointment of......................................................................................................... 4.285 Director General (Specific Safeguard) — Appointment of............................................................................................ 4.285 FEMA — Appointments of Customs Officers under FEMA, 1999............................................................................ 4.285 _______

Abstract of Contents Vol. 2

PART 5 Customs Forms & Bonds........................................................................................................................................................ 5.1 PART 6 Allied Acts, Rules and Regulations....................................................................................................................................... 6.1 PART 7 CBEC’s CUSTOMS MANUAL of Instructions with Latest Instructions/Circulars................................................... 7.1 PART 8 Special Economic Zones.......................................................................................................................................................... 8.1 PART 9 Chronological List of Notifications issued under Customs Act, 1962.............................................................................. 9.1 (i)

Notifications issued by Finance Ministry....................................................................................................... 9.5

(ii)

Notifications issued by Customs Commissionerates.................................................................................. 9.33 _______

(iii)

CONTENTS

CONTENTS - Vol. 2

PART 5 CUSTOMS FORMS & BONDS PAGES

Customs Forms and Bonds 1.

Licence to import Transmitting Apparatus for Wireless Telegraphs into India............................................ 5.11

2.

Application to import Wireless Receiving Apparatus into India..................................................................... 5.11

2A.

Export Declaration................................................................................................................................................... 5.12

3.

Individual Importation........................................................................................................................................... 5.13

4.

Individual Importation........................................................................................................................................... 5.14

5.

Individual Importation........................................................................................................................................... 5.15

6.

Continuity Bond...................................................................................................................................................... 5.17

7.

Continuity Bond...................................................................................................................................................... 5.18

8.

Continuity Bond...................................................................................................................................................... 5.20

9.

Form of certificate to be given in respect of goods, other than Motor Vehicles, imported by Sea, Air or Land for the Official use of Diplomatic Missions, Consular Posts and Trade Representations.............................................................................................................................................................. 5.21

10.

Form of certificate to be given in respect of goods, other than Motor Vehicles, imported by Sea, Air or Land for the personal use of Diplomatic/Consular Officers/Officers of Trade Representation and for the personal use of their families....................................................................................... 5.22

11.

Form of certificate to be given in respect of goods, other than Motor Vehicles, imported by Sea, Air or Land for the personal use of the members of the staff of Diplomatic Mission/Consular Post/Trade Representation and for the personal use of members of their families on their first arrival............................................................................................................................................................ 5.23

12.

Form of certificates to be given in respect of calendars, publicity posters and booklets imported by sea, air or land for the official use of the Mission/Trade Representation............................................. 5.24

13.

Form of certificate to be given in respect of goods purchased from Bonded Stocks for the official use of Diplomatic Missions................................................................................................................... 5.24

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PAGES

14.

Form of certificate to be given in respect of goods purchased from bonded stocks for the personal use of diplomatic officers and for the personal use of the members of their families.............. 5.26

15.

Form of certificate to be given in respect of goods imported by post parcel for the official use of the Missions/Consular Posts/Trade Representations.............................................................................. 5.27

16.

Form of Application for permission to sell or dispose of the Goods imported by post Parcel for the personal use of Diplomatic/Consular Officers/Officers of Trade Representations and for the personal use of the members of their families.......................................................................................... 5.28

17.

Form of certificate to be given in respect of calendars, publicity posters and booklets imported

by Post Parcel for the official use of the Mission/Trade Representation.................................................... 5.29

18.

Form of Certificate to be given in respect of Motor Vehicles imported or purchased from Bonded Stocks for the Official use of Diplomatic Mission/Consular Posts/Trade Representations.................................................................................................................................................................... 5.29

19.

Form of certificate to be given in respect of Motor Vehicles imported or purchased from bonded stocks for the personal use of Diplomatic/Consular Officers/Officers of Trade Representation or for the personal use of the Members of their Families.................................................. 5.31

20.

Form of application for permission to re-export/sell or dispose of the goods imported/ purchased from bond free of duty (to be submitted in quadruplicate)....................................................... 5.32

21.

Form of application for permission to sell or dispose of the Motor Vehicles imported or purchased from bond, free of duty, to the State Trading Corporation of India Ltd. (to be submitted in sextuplicate).................................................................................................................................. 5.33

22.

Bill of Entry For Home Consumption.................................................................................................................. 5.34

23.

Bill of Entry For Warehousing............................................................................................................................... 5.38

24.

Bill of Entry For Ex-bond clearance...................................................................................................................... 5.42

25.

Deed of Guarantee for Transhipment................................................................................................................... 5.46

26.

Application for Permission to Tranship............................................................................................................... 5.46

27.

Transhipment Permit.............................................................................................................................................. 5.47

28.

Transhipment Application..................................................................................................................................... 5.48

29.

Tranship Permit....................................................................................................................................................... 5.48

30.

Guarantee Bond under Transhipment Rules....................................................................................................... 5.49

31.

Customs Transit Declaration (CTD)..................................................................................................................... 5.49

32.

Customs Transit Declaration (CTD)..................................................................................................................... 5.51

32A.

Bond (Singal/General)............................................................................................................................................ 5.52

33.

Application for permission to remove goods from one Warehouse to another in the same Port or to another Warehousing Port to be Warehoused there.................................................................... 5.54

34.

Bond under Section 106 of Sea Customs Act, 1878............................................................................................. 5.54

35.

Security Bond required under Section 138 of the Sea Customs Act, 1878....................................................... 5.55

36.

Baggage Declaration Form for arrival from Pakistan........................................................................................ 5.56

37.

Baggage Declaration Form..................................................................................................................................... 5.58

CONTENTS

Customs Forms and Bonds

vii

PAGES

38.

Receipt of Duty paid on Baggage.......................................................................................................................... 5.61

39.

Certificate for Baggage Shipped from a Customs port...................................................................................... 5.61

40.

Form of the Empty Port Clearance for Sailing Vessels...................................................................................... 5.62

41.

Form of Port Clearance........................................................................................................................................... 5.62

42.

Export General Manifest......................................................................................................................................... 5.63

43.

Empty Port Clearance for Native Craft................................................................................................................ 5.63

44.

Export General Manifest for Native Coasting Craft........................................................................................... 5.63

45.

Continuing Bond..................................................................................................................................................... 5.64

46.

Cargo-Boat Licence.................................................................................................................................................. 5.65

47.

Application Form for Grant of Custom Broker’s Licence under Section 146 of the Customs Act, 1962................................................................................................................................................................ 5.65

48.

Licence for Customs Broker (L-I) ......................................................................................................................... 5.66

49.

Licence for Customs Broker (L-O)......................................................................................................................... 5.67

50.

Intimation by Customs Broker to work at another Customs Station............................................................... 5.68

51.

Customs Broker Bond............................................................................................................................................. 5.68

52.

Surety Bond.............................................................................................................................................................. 5.69

53.

Identity Card for employee of Customs Broker who have passed examination........................................... 5.70

53A.

Identity Card for employees of Customs Broker who have not passed examination................................... 5.70

53B.

Identity-cum-Authority Card................................................................................................................................ 5.71

53C.

Application by Customs Broker to renew license .............................................................................................. 5.71

54.

Application for import and for Warehousing of Stores for Aircraft................................................................ 5.72

55.

Application for re-export of stores imported and warehoused for the Aircraft............................................ 5.73

56.

Omitted

57.

Omitted

58.

Omitted

59.

Omitted

59A.

Omitted

59B.

Omitted

60.

Bill of Entry for Uncleared Goods (sale list)........................................................................................................ 5.75

61.

Cargo Book Form..................................................................................................................................................... 5.75

62.

General Declaration Form...................................................................................................................................... 5.76

63.

Passenger Manifest.................................................................................................................................................. 5.76

64.

Cargo Manifest......................................................................................................................................................... 5.78

65.

Declaration under Export Manifest (Aircraft) Regulations, 1976..................................................................... 5.79

66.

Omitted

67.

Omitted

viii

CUSTOMS LAW MANUAL

Customs Forms and Bonds

PAGES

68.

Omitted

69.

General Declaration.................................................................................................................................................5.81

70.

Passenger Manifest..................................................................................................................................................5.82

71.

Cargo Manifest.........................................................................................................................................................5.85

72.

List of Private Property in the Possession of the Captain and Crew...............................................................5.85

72A.

Application Form for Registration........................................................................................................................5.85

73.

Export Report...........................................................................................................................................................5.86

74.

Import Report...........................................................................................................................................................5.87

75.

Bill of Coastal Goods...............................................................................................................................................5.88

76.

Shipping Bill for Export of goods other than ex-bond.......................................................................................5.89

77.

Shipping Bill for Export of goods ex-bond..........................................................................................................5.91

78.

Bill of export.............................................................................................................................................................5.92

79.

Proforma of Boat-Note............................................................................................................................................5.93

80.

Proforma of Boat-Note............................................................................................................................................5.94

81.

Proforma of Boat-Note............................................................................................................................................5.95

82.

Appeal to the Commissioner (Appeals) under Section 128 of the Customs Act, 1962..................................5.96

83.

Application to the Commissioner (Appeals) under Section 129D(4) of the Customs Act, 1962..................5.96

84.

Appeal to the Appellate Tribunal under sub-section (1) of Section 129A of the Customs Act, 1962..........5.97

85.

Memorandum of Cross-Objections to the Appellate Tribunal under sub-section (4) of Section 129A of the Customs Act, 1962..........................................................................................................5.100

85A.

Appeal or Application to Appellate Tribunal under sub-section (2) of Section 129A or sub-section (4) of Section 129D of the Customs Act, 1962...........................................................................5.102

86.

Application to the High Court under Section 130A of the Customs Act, 1962............................................ 5.104

87.

Memorandum of Cross Objections under Section 130A(3) of the Customs Act, 1962 in the matter of an application before the High Court under Section 130A(1) of the said Act......................... 5.105

88.

Revision Application to the Central Government under Section 129DD of the Customs Act, 1962...................................................................................................................................................................... 5.106

89.

Application for Import.......................................................................................................................................... 5.107

90.

Application for Export.......................................................................................................................................... 5.109

91.

ATA Carnet Form of Bill of Entry or the Shipping Bill.................................................................................... 5.112

92.

Omitted

93.

Shipping Bill for export of goods (Form SB-I) .................................................................................................. 5.125

94.

Shipping Bill for export of duty free goods ex-bond (Form SB-II) ................................................................ 5.134

95.

Bill for export of goods (Form SB-III) ................................................................................................................ 5.138

96.

Bill of export for duty free goods ex-bond......................................................................................................... 5.148

97.

Omitted

CONTENTS

Customs Forms and Bonds

ix

PAGES

98.

Omitted

99.

Omitted

100.

Omitted

101.

Form of Bill of Entry to be filed by a passenger intending to take delivery of gold or silver from a customs bonded warehouse in India..............................................................................................................5.153

102.

Application for refund of duty/interest............................................................................................................5.154

103.

Courier Bill of Entry-I (CBE-I).............................................................................................................................5.156

104.

Courier Bill of Entry-II (CBE-II)...........................................................................................................................5.157

105.

Courier Bill of Entry-III (CBE-III)........................................................................................................................5.157

106.

Courier Bill of Entry-IV (CBE-IV)........................................................................................................................5.157

107.

Courier Bill of Entry-V (CBE-V)..........................................................................................................................5.158

107A.

Courier Shipping Bill-I (CSB-I)............................................................................................................................5.159

107B.

Courier Shipping Bill-II (CSB-II).........................................................................................................................5.159

107C.

Courier Bill of Entry-VI (CBE-VI)........................................................................................................................5.160

107D.

Courier Bill of Entry-VII (CBE-VII).....................................................................................................................5.160

107E.

Courier Bill of Entry-VIII (CBE-VIII)..................................................................................................................5.161

107F.

Courier Bill of Entry-IX (CBE-IX)........................................................................................................................5.161

107G.

Courier Bill of Entry-X (CBE-X)...........................................................................................................................5.162

107H.

Courier Bill of Export-I (CBEX-I).........................................................................................................................5.163

107-I.

Courier Bill of Export-II (CBEX-II)......................................................................................................................5.163

107J

Courier Shipping Bill-V........................................................................................................................................ 5.164

108.

Claim of drawback under Section 74 of Customs Act, 1962 on goods exported by post........................... 5.165

109.

Proforma for claiming drawback on re-export of duty paid goods under Section 74 of Customs Act, 1962.............................................................................................................................................................. 5.165

110.

Claim of drawback under Rule 11...................................................................................................................... 5.166

111.

Claim of drawback under Rule 13...................................................................................................................... 5.167

112.

Application for supplementary claim for drawback under Rule 15 of Customs and Central Excise Duties Drawback Rules, 1995.......................................................................................................................... 5.167

113.

Omitted

114.

Certificate of origin................................................................................................................................................ 5.168

115.

Statement - DBK-I.................................................................................................................................................. 5.169

116.

Statement - DBK-II................................................................................................................................................. 5.171

117.

Statement - DBK-IIA............................................................................................................................................. 5.172

118.

Statement - DBK-III............................................................................................................................................... 5.173

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Customs Forms and Bonds

PAGES

119.

Statement - DBK-III(A).........................................................................................................................................5.174

120.

Indemnity Bond.....................................................................................................................................................5.174

121.

Application for Settlement of a Case under Section 127B of the Customs Act, 1962..................................5.175

121A.

Application for Settlement of a Case of person under sub-section (5) of Section 127B of the Customs Act, 1962 [SC(C)-2]............................................................................................................................5.177

122.

Application Form for Advance Ruling...............................................................................................................5.178

122A.

Appeal to Appellate Authority for Advance Rulings [CAAR-2]...................................................................5.179

122B.

Appeal to Appellate Authority for Advance Rulings [CAAR-3]...................................................................5.180

123.

Sample Certificate of origin — Asia-Pacific Trade Agreement.......................................................................5.181

124.

Application for Compounding Offence.............................................................................................................5.183

125.

Application form for registration to operate as authorised courier at a Customs station..........................5.184

125A.

Validity of registration..........................................................................................................................................5.185

126.

Application form for approval/renewal of Customs cargo service provider under Handling of Cargo in Customs Areas Regulations.............................................................................................................5.186

127.

Prior information to be provided by the importer........................................................................................5.186A

127A.

Intimation regarding non-receipt of goods imported................................................................................... 5.186B

127B.

Monthly statement.............................................................................................................................................5.186C

128.

Express Cargo Manifest - Import (ECM-I).........................................................................................................5.187

129.

Courier Bill of Entry – XI (CBE-XI) for Documents..........................................................................................5.187

130.

Courier Bill of Entry – XII (CBE-XII) for Samples and Gifts (Electronic Filing) ..........................................5.188

131.

Courier Bill of Entry - XIII (CBE-XIII) for Non-Documents............................................................................5.189

132.

Courier Bill of Entry – XIV (CBE-XIV) for Dutiable Goods.............................................................................5.191

133.

Courier Export Manifest (CEM-I)........................................................................................................................5.199

134.

Courier Shipping Bill - III (CSB - III) for Documents.......................................................................................5.200

135.

Courier Shipping Bill - IV (CSB - IV) for Goods (Electronic Filing)...............................................................5.201

135A.

Courier Shipping Bill - V (CSB - V) .................................................................................................................... 5.202

136.

Application Form for Registration/Renewal of Authorised Courier............................................................5.203

137.

Intimation of Authorised Courier....................................................................................................................... 5.205

137A.

Validity of registration.......................................................................................................................................... 5.207

138.

Omitted

139.

Omitted

140.

Application form for grant of AEO status......................................................................................................... 5.209

141.

Security Plan for Authorised Economic Operator (AEO)................................................................................ 5.210

142.

Process Map for Authorised Economic Operator (AEO)................................................................................. 5.210

143.

Site Plan for Authorised Economic Operator (AEO)........................................................................................ 5.211

144.

Self-assessment form for Authorised Economic Operator (AEO).................................................................. 5.212

145.

TAITRA/FICCI Carnet for the temporary admission of goods to be returned to the office of issue after use............................................................................................................................................................... 5.217

146.

FICCI/TAITRA Carnet for the temporary admission of goods to be returned to the office of issue after use............................................................................................................................................................... 5.232

147.

Coastal manifest for Vessels carrying coastal goods exclusively................................................................... 5.248

148.

Transfer of goods from a warehouse (in terms of Section 67 or Section 69 of the Customs Act, 1962).... 5.249

149.

Declaration under Indirect Tax Dispute Resolution Scheme, 2016................................................................ 5.250

CONTENTS

Customs Forms and Bonds

xi

PAGES

150.

Acknowledgement under Indirect Tax Dispute Resolution Scheme, 2016................................................... 5.252

151.

Reporting the payment under Indirect Tax Dispute Resolution Scheme, 2016...........................................5.253

152.

Order of discharge of dues under Indirect Tax Dispute Resolution Scheme, 2016.....................................5.253

153.

Courier Shipping Bill (CSB-V)............................................................................................................................. 5.254

154.

Application for Registration under Sea Cargo Manifest & Transhipment Regulations, 2018................... 5.255

155.

Application for entry inward under Sea Cargo Manifest & Transhipment Regulations, 2018.................. 5.255

156.

General Declaration under Sea Cargo Manifest & Transhipment Regulations, 2018................................. 5.256

157.

Vessel’s Stores List under Sea Cargo Manifest & Transhipment Regulations, 2018................................... 5.257

158.

Master/Crew’s Effects Declaration under Sea Cargo Manifest & Transhipment Regulations, 2018....... 5.257

159.

Cargo declaration for vessels arriving from a foreign port............................................................................. 5.257

160.

Cargo declaration for vessels arriving from another Indian port ................................................................. 5.259

161.

Cargo declaration for vessels departing from Indian port to a foreign port................................................ 5.262

162.

Cargo declaration for vessels departing from one Indian port to another Indian port.............................. 5.264

163.

Departure Manifest and Arrival Manifest for transhipment of imported/export goods between a port/ICD/CFS/SEZ.......................................................................................................................................... 5.267

163A.

Transhipment of Imported Goods between Port to Land Customs Station................................................. 5.268

164.

Bond for Transhipment......................................................................................................................................... 5.269

165.

Continuity Bond for Transhipment.................................................................................................................... 5.269

166.

Surety Bond for Transhipment............................................................................................................................ 5.270

167.

Continuity Surety Bond for Transhipment........................................................................................................ 5.271

168.

Bond for transit through foreign territory......................................................................................................... 5.272

169.

Continuity Bond for transit through foreign territory..................................................................................... 5.272

170.

Surety Bond for transit through foreign territory............................................................................................. 5.273

171.

Continuity Surety Bond for transit through foreign territory......................................................................... 5.274

171A.

Bond for Registration under Sea Cargo Manifest and Transhipment Regulations..................................... 5.275

171B.

Declaration for specific Cargo under Sea Cargo Manifest and Transhipment Regulations....................... 5.275

171C.

Application by authorised carrier to renew registration................................................................................. 5.276

172.

Postal Bill of Export-I (PBE-I) .............................................................................................................................. 5.277

173.

Postal Bill of Export-II .......................................................................................................................................... 5.277

174.

Declaration of transshipment ............................................................................................................................. 5.278

174A.

Application for registration.................................................................................................................................. 5.279

176.

Licensed warehouse.............................................................................................................................................. 5.280

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CUSTOMS LAW MANUAL

PART 6 ALLIED ACTS, RULES AND REGULATIONS Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)............................................................................. 6.3 Foreign Trade (Regulation) Rules, 1993.............................................................................................................................. 6.12 Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993................................................ 6.20 Foreign Trade (Development & Regulation) Act, 1992 — Notifications....................................................................... 6.23 Provisional Collection of Taxes Act, 1931 (16 of 1931) [Extracts]................................................................................... 6.27 Tea Act, 1953 (29 of 1953) [Extracts].................................................................................................................................... 6.28 Coffee Act, 1942 (7 of 1942) [Extracts]................................................................................................................................. 6.29 Live-stock Importation Act, 1898 (9 of 1898) [Extracts].................................................................................................... 6.32 Indian Post Office Act, 1898 (6 of 1898) [Extracts]............................................................................................................ 6.34 Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) (52 of 1974)....................................................................................................................................... 6.35 Foreign Exchange Management Act, 1999 (42 of 1999).................................................................................................... 6.40 Foreign Exchange Management (Export of Goods and Services) Regulations, 2015................................................... 6.54 Foreign Exchange Management (Current Account Transactions) Rules, 2000............................................................. 6.60 Safeguard Measures (Quantitative Restrictions) Rules, 2012.......................................................................................... 6.63 Customs Tariff Act, 1975 (51 of 1975).................................................................................................................................. 6.69 Validating Provisions Relating to Customs Act, 1962...................................................................................................... 6.85

CONTENTS

xiii

PART 7 CBEC’S CUSTOMS MANUAL OF INSTRUCTIONS WITH LATEST INSTRUCTIONS/ CIRCULARS Chapter 1

Overview of Customs Functions.......................................................................................................... 7.33

Chapter 2

Arrival of Conveyances and Related Procedures.............................................................................. 7.40

Chapter 3

Procedure for Clearance of Imported and Export Goods................................................................. 7.45

Chapter 4

Classification of Goods........................................................................................................................... 7.54

Chapter 5

Classification/Assessment of Projects Imports, Baggage and Postal Imports.............................. 7.56

Chapter 6

Customs Valuation................................................................................................................................. 7.59

Chapter 7

Provisional Assessment......................................................................................................................... 7.64

Chapter 8

Import/Export Restrictions and Prohibitions.................................................................................... 7.65

Chapter 9

Warehousing............................................................................................................................................ 7.75

Chapter 10

Transshipment of Cargo........................................................................................................................ 7.83

Chapter 11

Consolidation of Cargo.......................................................................................................................... 7.97

Chapter 12

Merchant Overtime Fee........................................................................................................................ 7.101

Chapter 13

Procedure for Less Charge Demand.................................................................................................. 7.103

Chapter 14

Customs Refund.................................................................................................................................... 7.106

Chapter 15

Detention and Release/Storage of Imported/Export Goods......................................................... 7.112

Chapter 16

Import and Export through Courier.................................................................................................. 7.115

Chapter 17

Import and Export through Post........................................................................................................ 7.122

Chapter 18

Import of Samples................................................................................................................................. 7.127

Chapter 19

Re-importation and Re-exportation of Goods.................................................................................. 7.129

Chapter 20

Disposal of unclaimed/uncleared cargo........................................................................................... 7.131

Chapter 21

Intellectual Property Rights................................................................................................................. 7.135

Chapter 22

Duty Drawback..................................................................................................................................... 7.138

Chapter 23

Export Promotion Schemes................................................................................................................. 7.143

Chapter 24

Special Economic Zones....................................................................................................................... 7.149

Chapter 25

Export Oriented Units.......................................................................................................................... 7.154

Chapter 26

International Passenger Facilitation................................................................................................... 7.168

Chapter 27

Setting up of ICDs/CFSs..................................................................................................................... 7.174

Chapter 28

Customs Cargo Service Providers...................................................................................................... 7.176

Chapter 29

Customs Brokers................................................................................................................................... 7.183

xiv

CUSTOMS LAW MANUAL

Chapter 30

Offences and Penal Provisions............................................................................................................ 7.187

Chapter 31

Appeal, Review and Settlement of Cases.......................................................................................... 7.197

Chapter 32

Grievance Redressal............................................................................................................................. 7.206

Chapter 33

Audit....................................................................................................................................................... 7.209

Chapter 34

Authorized Economic Operator (AEO) Programme....................................................................... 7.211

Chapter 35

Customs Functions Related to under FTAs...................................................................................... 7.223

Latest Supplementary Instructions issued under C.B.E. & C. Circulars/Public Notices..................................... 7.231

CONTENTS

xv

PART 8 SPECIAL ECONOMIC ZONES Special Economic Zones Act, 2005....................................................................................................................................... 8.13 Special Economic Zones Rules, 2006................................................................................................................................... 8.41 Special Economic Zone Authority Rules, 2009.................................................................................................................. 8.97 Special Economic Zones Forms.......................................................................................................................................... 8.105 List of Notifications issued under SEZ............................................................................................................................. 8.139

PART 9 CHRONOLOGICAL LIST OF NOTIFICATIONS ISSUED UNDER CUSTOMS ACT, 1962 Chronological List of Customs Notifications issued by Ministry of Finance................................................................. 9.5 Chronological List of Notifications issued by Customs Commissionerates................................................................. 9.33 _________

THE CUSTOMS ACT, 1962 [NO. 52 OF 1962] [13th December, 1962.]

An Act to consolidate and amend the law relating to Customs.

BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows :– CHAPTER I PRELIMINARY 1 SECTION 1. Short title, extent and commencement. — (1) This Act may be called the Customs Act, 1962.

(2) It extends to the whole1 of India2 3[and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person].

(3) It shall come into force on such date4 as the Central Government may, by notification in the Official Gazette, appoint.

2 SECTION 2. Definitions. — In this Act, unless the context otherwise requires.

5 [(1) “adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, 6[Commissioner (Appeals)] or Appellate Tribunal;

(1A)

“aircraft” has the same meaning as in the Aircraft Act, 1934 (22 of 1934);

(1B) “Appellate Tribunal” means the Customs, Excise and 7[Service Tax] Appellate Tribunal constituted under section 129;] 8 [(2) “assessment” means determination of the dutiability of any goods and the amount of duty, tax, cess or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to —

(a) the tariff classification of such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with the provisions of this Act and the Customs Tariff Act; (c) exemption or concession of duty, tax, cess or any other sum, consequent upon any notification issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being in force; (d) the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any other sum is leviable on the basis of the quantity, weight, volume, measurement or other specifics of such goods; (e) the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods; 1 2

3 4 5 6 7 8

Extended to Sikkim w.e.f. 1-10-1979 vide Notification No. 185/79-Cus., dated 1-9-1979.

The Customs Act, 1962 and Customs Tariff Act, 1975 has been extended to the whole of the Exclusive Economic Zone and Continental Shelf of India for certain purposes by Ministry of External Affairs Notification SO No. 189(E), dated 7-2-2002. The implication of the said notification is that mineral oils extracted or produced in the EEZ and Continental Shelf of India if brought to the mainland shall not be treated as import and therefore, no customs duty shall be leviable on such mineral oils. Likewise, the goods supplied from the mainland to a place in EEZ or Continental Shelf of India in connection with any activity related to mineral oil extraction or production shall not be treated as export under the Customs Act, 1962 and consequently, no export benefits can be availed of on such supplies.

Inserted (w.e.f. 29-3-2018) by s. 57 of the Finance Act, 2018 (13 of 2018).

Brought into force w.e.f. 1st February, 1963 vide Notification G.S.R. 155, dated 23-1-1963.

Substituted (w.e.f. 11-10-1982) by s. 50 and Fifth Schedule of the Finance (No. 2) Act, 1980 (44 of 1980).

Substituted by s. 51 of the Finance Act, 1995 (22 of 1995).

Substituted (w.e.f. 14-5-2003) by s. 104 of the Finance Act, 2003 (32 of 2003).

Substituted (w.e.f. 29-3-2018) by s.58 of the Finance Act, 2018 (13 of 2018).

(1.105)

1.106

THE CUSTOMS ACT, 1962

S. 2 ]

(f) any other specific factor which affects the duty, tax, cess or any other sum payable on such goods, and includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil;] (3) “baggage” includes unaccompanied baggage but does not include motor vehicles; 1 [(3A) “beneficial owner” means any person on whose behalf the goods are being imported or exported or who exercises effective control over the goods being imported or exported;] (4) “bill of entry” means a bill of entry referred to in section 46; (5) “bill of export” means a bill of export referred to in section 50; (6) “Board” means the 2[ 3[Central Board of Indirect Taxes and Customs] constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)]; (7) “coastal goods” means goods, other than imported goods, transported in a vessel from one port in India to another; 4 [(7A) “Commissioner (Appeals)” means a person appointed to be a Commissioner of Customs (Appeals) under sub-section (1) of section 4; 5 [(7B) “common portal” means the Common Customs Electronic Portal referred to in section 154C;] (8) 6[Principal Commissioner of Customs or Commissioner of Customs], except for the purposes of Chapter XV, includes an Additional Commissioner of Customs;] (9) “conveyance” includes a vessel, an aircraft and a vehicle; (10) “customs airport” means any airport appointed under clause (a) of section 7 to be a customs airport 7 [and includes a place appointed under clause (aa) of that section to be an air freight station]; (11) “customs area” means the area of a customs station 8[or a warehouse] and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities; (12) “customs port” means any port appointed under clause (a) of section 7 to be a customs port 9[and includes a place appointed under clause (aa) of that section to be an inland container depot]; (13) “customs station” means any customs port, customs airport 10[, international courier terminal, foreign post office] or land customs station; (14) “dutiable goods” means any goods which are chargeable to duty and on which duty has not been paid; (15) “duty” means a duty of customs leviable under this Act; (16) “entry” in relation to goods means an entry made in a bill of entry, shipping bill or bill of export and includes 11[xxx] the entry made under the regulations made under section 84; (17) “examination”, in relation to any goods, includes measurement and weighment thereof; (18) “export”, with its grammatical variations and cognate expressions, means taking out of India to a place outside India; (19) “export goods” means any goods which are to be taken out of India to a place outside India; (20) “exporter”, in relation to any goods at any time between their entry for export and the time when they are exported, includes 12[any owner, beneficial owner] or any person holding himself out to be the exporter; 13 [(20A) “foreign post office” means any post office appointed under clause (e) of sub-section (1) of section 7 to be a foreign post office;] 1 2 3 4 5 6 7 8 9 10 11 12 13

Inserted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

Substituted (w.e.f. 1-1-1964) by s. 5(2) of Central Boards of Revenue Act, 1963 (54 of 1963).

Substituted (w.e.f. 29-3-2018) by s. 58 of the Finance Act, 2018 (13 of 2018).

Substituted by s. 51 of the Finance Act, 1995 (22 of 1995).

Inserted (w.e.f. 28-3-2021) by s. 89 of the Finance Act, 2021 (13 of 2021).

Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs” by s. 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

Inserted (w.e.f. 28-5-2012) by s. 120 of the Finance Act, 2012 (23 of 2012).

Inserted (w.e.f. 1-7-2017 vide Notification No. 25/2017-Cus., dated 28-6-2017) by s. 2 of the Taxation Laws (Amendment) Act, 2017 (18 of 2017).

Inserted (w.e.f. 13-5-1983) by s. 46 of the Finance Act, 1983 (11 of 1983).

Substituted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

Omitted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

Substituted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

Inserted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

S. 2 ]

THE CUSTOMS ACT, 1962

1.107

(21) “foreign-going vessel or aircraft” means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes (i)

any naval vessel of a foreign Government taking part in any naval exercises;

(ii)

any vessel engaged in fishing or any other operations outside the territorial waters of India;

(iii) any vessel or aircraft proceeding to a place outside India for any purpose whatsoever; [(21A) “Fund” means the Consumer Welfare Fund established under section 12C of the Central Excises and Salt Act2, 1944 (1 of 1944);]

1

(22)

“goods” includes (a)

vessels, aircrafts and vehicles;

(b)

stores;

(c)

baggage;

(d)

currency and negotiable instruments; and

(e)

any other kind of movable property;

(23) “import”, with its grammatical variations and cognate expressions, means bringing into India from a place outside India; (24) £[“arrival manifest, import manifest”] or “import report” means the manifest or report required to be delivered under section 30; (25) “imported goods” means any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption; (26) “importer”, in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes 3[any owner, beneficial owner] or any person holding himself out to be the importer; (27)

“India” includes the territorial waters of India;

(28) “Indian customs waters” means the 4[waters extending into the sea up to the limit of 5[Exclusive Economic Zone under section 7] of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976)] and includes any bay, gulf, harbour, creek or tidal river; 6 [(28A) “international courier terminal” means any place appointed under clause (f) of sub-section (1) of section 7 to be an international courier terminal;]

(29) station;

“land customs station” means any place appointed under clause (b) of section 7 to be a land customs

(30) “market price”, in relation to any goods, means the wholesale price of the goods in the ordinary course of trade in India; [(30A) “National Tax Tribunal” means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;] 7

[(30AA) “notification” means notification published in the Official Gazette and the expression “notify” with its cognate meaning and grammatical variation shall be construed accordingly;] 8

[(30B) “passenger name record information” means the records prepared by an operator of any aircraft or vessel or vehicle or his authorised agent for each journey booked by or on behalf of any passenger;] 9

(31)

1 2 £ 3 4 5 6 7 8 9

“person-in-charge” means, -

Inserted (w.e.f. 20-9-1991) by s. 9 of the Central Excises and Customs Laws (Amendment) Act, 1991 (40 of 1991).

Now “Central Excise Act”.

Substituted (w.e.f. 29-3-2018) by s. 56 of the Finance Act, 2018 (13 of 2018).

Substituted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

Substituted (w.e.f. 1-7-1978) by s. 2 of Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 (25 of 1978).

Substituted (w.e.f. 29-3-2018) by s. 58 of the Finance Act, 2018 (13 of 2018).

Inserted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

To be inserted (from a date to be notified) by s. 30 read with Schedule to the National Tax Tribunal Act, 2005 (49 of 2005).

Inserted (w.e.f. 29-3-2018) by s. 58 of the Finance Act, 2018 (13 of 2018).

Inserted (w.e.f. 31-3-2017) by s. 89 of the Finance Act, 2017 (7 of 2017).

1.108

THE CUSTOMS ACT, 1962

S. 3 ]

(a) in relation to a vessel, the master of the vessel; (b) in relation to an aircraft, the commander or pilot-in-charge of the aircraft; (c) in relation to a railway train, the conductor, guard or other person having the chief direction of the train; (d) in relation to any other conveyance, the driver or other person-in-charge of the conveyance; (32) “prescribed” means prescribed by regulations made under this Act; (33) “prohibited goods” means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with; (34) “proper officer”, in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the 1[Principal Commissioner of Customs or Commissioner of Customs]; (35) “regulations” means the regulations made by the Board under any provision of this Act; (36) “rules” means the rules made by the Central Government under any provision of this Act; (37) “shipping bill” means a shipping bill referred to in section 50; (38) “stores” means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting; (39) “smuggling”, in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113; (40) “tariff value”, in relation to any goods, means the tariff value fixed in respect thereof under sub-section (2) of section 14; (41) “value”, in relation to any goods, means the value thereof determined in accordance with the provisions of 2[sub-section (1) or sub-section (2) of section 14;] (42) “vehicle” means conveyance of any kind used on land and includes a railway vehicle; 3 [(43) “warehouse” means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 or a special warehouse licensed under section 58A;] (44) “warehoused goods” means goods deposited in a warehouse; 4 [(45) * * * * * * ] CHAPTER II OFFICERS OF 3 CUSTOMS SECTION 5[3. namely :-

Classes of officers of customs. — There shall be the following classes of officers of customs, 4

[(a) Principal Chief Commissioners of Customs;

6

1 2 3 4 5 6

(b)

Chief Commissioners of Customs;

(c)

Principal Commissioners of Customs;

(d)

Commissioners of Customs;

(e)

Commissioners of Customs (Appeals);

(f)

Joint Commissioners of Customs;

(g)

Deputy Commissioners of Customs;

(h)

Assistant Commissioners of Customs;

(i)

such other class of officers of customs as may be appointed for the purposes of this Act.]

Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs” by s. 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

Substituted (w.e.f. 10-10-2007 vide Notification No. 93/2007-Cus. (N.T.), dated 10-9-2007) by s. 94 of the Finance Act, 2007 (22 of 2007).

Substituted (w.e.f. 14-5-2016) by s. 116 of the Finance Act, 2016 (28 of 2016).

Omitted (w.e.f. 14-5-2016) by s. 116 of the Finance Act, 2016 (28 of 2016).

Substituted by s. 52 of the Finance Act, 1995 (22 of 1995).

Substituted (w.e.f. 6-8-2014) by s. 79 of the Finance (No. 2) Act, 2014 (25 of 2014).

S. 4 ]

THE CUSTOMS ACT, 1962

1.109

SECTION 1[4. Appointment of officers of customs. — (1) The 2[Board] may appoint such persons as it thinks fit to be officers of customs.

(2) Without prejudice to the provisions of sub-section (1), the 3[Board may authorise a 4[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] or] a 5[Principal Commissioner of Customs or Commissioner of Customs] or a 6[Joint] or 7[Assistant Commissioner of Customs or Deputy Commissioner of Customs] to appoint officers of customs below the rank of 4 Assistant Commissioner of Customs.]

4

SECTION 5. Powers of officers of customs. — (1) Subject to such conditions and limitations as the Board may impose8, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of customs may exercise the powers and discharge the duties conferred9 or imposed under this Act on any other officer of customs who is subordinate to him.

(3) Notwithstanding anything contained in this section, a 10[Commissioner (Appeals)] shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in 11 [ Chapter XV, section 108 and sub-section (1D) of section 6 110].

SECTION 6. Entrustment of functions of Board and customs officers on certain other officers. — The Central Government may, by notification 12in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.

13

CHAPTER III [APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, ETC.]

SECTION 7. Appointment of customs ports, airports, etc. - 14[(1)] The 15[Board] may, by notification16 in the Official Gazette, appoint (a) the ports and airports which alone shall be customs ports or customs airports for the unloading of imported goods and the loading of export goods or any class of such goods; 17 [(aa) the places which alone shall be inland 18[container depots or air freight stations] for the unloading of imported goods and the loading of export goods or any class of such goods;] (b) the places which alone shall be land customs stations for the clearance of goods imported or to be exported by land or inland water or any class of such goods; (c) the routes by which alone goods or any class of goods specified in the notification may pass by land or inland water into or out of India, or to or from any land customs station from or to any land frontier; (d) the ports which alone shall be coastal ports for the carrying on of trade in coastal goods or any class of such goods with all or any specified ports in India.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Substituted by s. 52 of the Finance Act, 1995 (22 of 1995).

Substituted (w.e.f. 11-5-2002) by s. 117 of the Finance Act, 2002 (20 of 2002).

Substituted (w.e.f. 11-5-2002) by s. 117 of the Finance Act, 2002 (20 of 2002).

Substituted (w.e.f. 6-8-2014) for the words “Chief Commissioner of Customs” by s. 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs” by s. 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

Substituted by s. 100 of the Finance Act, 1999 (27 of 1999).

Substituted by s. 100 of the Finance Act, 1999 (27 of 1999).

For Notifications issued under this Section, please see Part 4 of this Manual.

For Notifications issued under this Section, please see Part 4 of this Manual.

Substituted by s. 50 of the Finance Act, 1995 (22 of 1995).

Substituted (w.e.f. 28-3-2021) by s. 90 of the Finance Act, 2021 (13 of 2021).

For Notifications issued under this Section, please see Part 4 of this Manual.

Substituted (w.e.f. 14-5-2016) by s. 117 of the Finance Act, 2016 (28 of 2016).

Renumbered (w.e.f. 14-5-2003) by s. 105 of the Finance Act, 2003 (32 of 2003).

Substituted (w.e.f. 14-5-2003) by s. 105 of the Finance Act, 2003 (32 of 2003).

For Notifications issued under this Section, please see Part 4 of this Manual.

Inserted (w.e.f. 13-5-1983) by s. 47 of the Finance Act, 1983 (11 of 1983).

Substituted (w.e.f. 28-5-2012) by s. 121 of the Finance Act, 2012 (23 of 2012).

1.110

S. 8 ]

THE CUSTOMS ACT, 1962

[(e) the post offices which alone shall be foreign post offices for the clearance of imported goods or export goods or any class of such goods;

1

(f) the places which alone shall be international courier terminals for the clearance of imported goods or export goods or any class of such goods.] [(2) Every notification issued under this section and in force immediately before the commencement of the Finance Act, 2003 shall, on such commencement, be deemed to have been issued under the provisions of this section as amended by section 105 of the Finance Act, 2003 and shall continue to have the same force and effect after such commencement until it is amended, rescinded or superseded under the provisions of this section.]

8 2

SECTION 8. Power to approve landing places and specify limits of customs area. — The 3[Principal Commissioner of Customs or Commissioner of Customs] may, — (a) approve4 proper places in any customs port or customs airport or coastal port for the unloading and loading of goods or for any class of goods; (b) specify the limits of any customs area5.

9 [SECTION 9.

6

* * * * * *

]

SECTION 10. Appointment of boarding stations. — The 7[Principal Commissioner of Customs or Commissioner of Customs] may, by notification in the Official Gazette, appoint, in or near any customs port, a boarding station for the purpose of boarding of, or disembarkation from, vessels by officers of customs.

10

CHAPTER IV PROHIBITIONS ON IMPORTATION 11 AND EXPORTATION OF GOODS SECTION 11. Power to prohibit importation or exportation of goods. — (1) If the Central Government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it may, by notification8 in the Official Gazette, prohibit either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification, the import or export of goods of any specified description.

(2)

1 2 3 4 5 6 7 8 9

The purposes referred to in sub-section (1) are the following :(a)

the maintenance of the security of India;

(b)

the maintenance of public order and standards of decency or morality;

(c)

the prevention of smuggling;

(d)

the prevention of shortage of goods of any description;

(e)

the conservation of foreign exchange and the safeguarding of balance of payments;

(f)

the prevention of injury to the economy of the country by the uncontrolled import or export of 9 [gold, silver or any other goods];

(g)

the prevention of surplus of any agricultural product or the product of fisheries;

(h)

the maintenance of standards for the classification, grading or marketing of goods in international trade;

(i)

the establishment of any industry;

(j)

the prevention of serious injury to domestic production of goods of any description;

(k)

the protection of human, animal or plant life or health;

(l)

the protection of national treasures of artistic, historic or archaeological value;

Inserted (w.e.f. 31-3-2017) by s. 90 of the Finance Act, 2017 (7 of 2017).

Inserted (w.e.f. 14-5-2003) by s. 105 of the Finance Act, 2003 (32 of 2003).

Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs” by s. 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

For Notifications issued under this Section, please see Part 4 of this Manual.

For Notifications issued under this Section, please see Part 4 of this Manual.

Omitted (w.e.f. 14-5-2016) by s. 118 of the Finance Act, 2016 (28 of 2016).

Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs” by s. 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

For Notifications issued under this Section, please see Part 4 of this Manual.

Substituted (w.e.f. 27-3-2020) for the words “gold or silver” by s. 107 of the Finance Act, 2020 (12 of 2020).

S. 11A ]

THE CUSTOMS ACT, 1962

1.111

(m) (n) (o) (p)

the conservation of exhaustible natural resources; the protection of patents, trade marks 1[, copyrights, designs and geographical indications]; the prevention of deceptive practices; the carrying on of foreign trade in any goods by the State, or by a Corporation owned or controlled by the State to the exclusion, complete or partial, of citizens of India; (q) the fulfilment of obligations under the Charter of the United Nations for the maintenance of international peace and security; (r) the implementation of any treaty, agreement or convention with any country; (s) the compliance of imported goods with any laws which are applicable to similar goods produced or manufactured in India; (t) the prevention of dissemination of documents containing any matter which is likely to prejudicially affect friendly relations with any foreign State or is derogatory to national prestige; (u) the prevention of the contravention of any law for the time being in force; and (v) any other purpose conducive to the interests of the general public.

2 [(3) Any prohibition or restriction or obligation relating to import or export of any goods or class of goods or clearance thereof provided in any other law for the time being in force, or any rule or regulation made or any order or notification issued thereunder, shall be executed under the provisions of that Act only if such prohibition or restriction or obligation is notified under the provisions of this Act, subject to such exceptions, modifications or adaptations as the Central Government deems fit.]

[CHAPTER IVA DETECTION OF ILLEGALLY IMPORTED GOODS11A AND PREVENTION OF THE DISPOSAL THEREOF 3

SECTION 11A. Definitions. — In this Chapter, unless the context otherwise requires,(a) “illegal import” means the import of any goods in contravention of the provisions of this Act or any other law for the time being in force; (b) “intimated place” means a place intimated under sub-section (1), sub-section (2) or sub-section (3), as the case may be, of section 11C; (c) “notified date”, in relation to goods of any description, means the date on which the notification in relation to such goods is issued under section 11B; (d) “notified goods” means goods specified in the 11B notification issued under section 11B. SECTION 11B. Power of Central Government to notify goods. — If, having regard to the magnitude of the illegal import of goods of any class or description, the Central Government is satisfied that it is expedient in the public interest to take special measures for the purpose of checking the illegal import, circulation or disposal of such goods, or facilitating the detection of such goods, it may, by notification4 in the Official Gazette , specify goods of such class or description.

11C SECTION 11C. Persons possessing notified goods to intimate the place of storage, etc. — (1) Every person who owns, possesses or controls, on the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules5 made in this behalf) in relation to the notified goods owned, possessed or controlled by him and the place where such goods are kept or stored.

(2) Every person who acquires, after the notified date, any notified goods, shall, before making such acquisition, deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition and shall, immediately on such acquisition, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules6 made in this behalf) in relation to the notified goods acquired by him : 1 2 3 4 5 6

Substituted (w.e.f. 10-5-2013) by s. 64 of the Finance Act, 2013 (17 of 2013).

Inserted by s. 59 of the Finance Act, 2018 (13 of 2018) from a date to be notified.

Chapters IVA, IVB and IVC inserted (w.e.f. 3-1-1969) by s. 2 of the Customs (Amendment) Act, 1969 (12 of 1969).

For Notifications issued under this Section, please see Part 4 of this Manual.

For Rules made under this Section, please see Part 2 of this Manual.

For Rules made under this Section, please see Part 2 of this Manual.

R.K. Jain’s

CUSTOMS LAW MANUAL Set of 2 Volumes AUTHOR DATE OF PUBLICATION EDITION ISBN NO BINDING TYPE

: : : : :

R.K. JAIN FEBRUARY 2022 66TH EDITION 978939105527 PAPERBACK

Rs. 3295 Description This book provides the complete, amended, updated & annotated text of the Customs and Allied Laws. This book has been divided into nine parts: u

Part 1 – Customs Act, 1962

u

Part 2 – Customs Rules and Regulations

u

Part 3 – Appeal, Revision and Appellate Tribunal’s Rules, Notifications and Orders

u

Part 4 – Notifications issued under Customs Act, 1962 and Rules & Regulations made thereunder

u

Part 5 – Customs Forms & Bonds

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Part 6 – Allied Acts, Rules and Regulations

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Part 7 – CBIC’s Customs Manual of Instructions with Latest Instructions/Circulars

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Part 8 – Special Economic Zones

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Part 9 – Chronological List of Notifications issued under Customs Act, 1962 by the Finance Ministry and Customs Commissionerate

The Present Publication is the 66th Edition | 2022-23, authored by R.K. Jain, updated till 1st February 2022.

The coverage of this book is as follows: u

Contains revised and up-to-date text of Customs Act, 1962

u

Rules, Regulations, Orders issued under the Customs Act, 1962

u

Chronological List of Notifications issued under Customs Act, 1962 by the Government

u

Allied Acts, Rules and Regulations

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All Forms and Bonds

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CBIC’S Customs Manual of Instructions with latest Instructions/Circulars

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