Kautilyas arthashastra also refers to shulka customs duty consisting of import duty and export duty to be collected at the city gates on both goods coming in and. Chap preliminary chapter i preliminary short title, extent and commencement. Power to allow import or export on execution of bonds in certain cases. Chapter iii appointment of customs ports, airports,warehousing stations etc. Airlines related functions on behalf of airlines import export tp service provider to the export import community. Section12ofthecustomsact,1962except as provided in this act, or any other law for the time being in force,duties of customs shall be leviedat such rates as may be specified under the customs tariff act, 1975, or any other law for the time being in force,on goods imported into and exported from ind. Appointment of customs ports, airports, etc appropriate renaming has been done, since provision.
Import cargo not cleared within one month of its arrival will be. Customs act 1962 indian bare acts india bare act law. Introduction of a legislative amendment bill to amend the customs act, 1962 52 of 1962 with retrospective effect to validate show cause notices issued for demand of customs duty. Where this act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the 1. The customs act, 1962 52 of 1962 chapter ix warehousing section 57. Section wise summary on custom act 1962 has been uploaded by for the benefit of ca final students. Customs provisions applicable to central excise section 12 in the central excise act, 1944 the central government may, by notification in the official gazette, declare that any of the provisions of the 1customs act, 1962 52 of 1962 relating to levy of and exemption drawback warehousing, offences and penalties. December, 1962 an act to consolidate and amend the law relating to customs. As a custodian under section 45 of customs act, 1962. At any warehousing station, the assistant commissioner of customs or deputy commissioner of customs may appoint public warehouses wherein dutiable goods may be deposited. Here we are providing section wise summary on custom act 1962. India includes the territorial waters of india which extend upto 12 nautical miles into the sea to the coast of india. Persons possessing notified goods to intimate the place of storage, etc.
The customs act, 1962 national biodiversity authority. Historical background of customs act, 1962 the term customs derives its color and essence from the term custom which means habitual practice or course of action. In this act, unless the context otherwise requires, 1 1 adjudicating authority means any authority competent to pass any order or decision. Detection of illegally imported goods and prevention of the disposal thereof. Imported goods in india attract basic customs duty, additional customs duty and education cess. Amendment to ch ix of the customs act, 1962 insertion of.
Prohibitions on importation and exportation of goods. Download sectionwise summary on custom act 1962 file in. In this act, unless the context otherwise requires, 1 1 adjudicating authority means any authority competent to pass any order or decision under this act, but does not include the board, 2. The following table presents an overview of the said chapters and aims at securing the readers understanding of the provisions of the act in a proper perspective. The customs act, 1962 52 of 1962 chapter ix warehousing. Chapter iv prohibitions on importation and exportation of goods.
Jul 21, 2011 the proposed amendment of section 28 of the customs act, 1962 52 of 1962 would safeguard government revenue involved in show cause notices issued by specified customs officers viz. Customs act, 1962 pdf file chapter i preliminary 1. The detailed guidelines are given in the auction sale lists available before auction date as notified in the notification published in the newspaper. Amendment to ch ix of the customs act, 1962 removal of goods from a customs station instructions regarding affixation of onetimelock reg. Where this act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the 1assistant commissioner of customs or deputy commissioner of customs is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, export or clearance without detriment.
Entrustment of functions of board and customs officers on certain other officers. Amendment to ch ix of the customs act, 1962 removal of. Customs act 1962 in india bare acts, banking and insurance, business and corporate, constitutional, consumer laws, criminal law, energy, environmental, family and inheritance, heritage and national importance, immigration law, labor law, customs act 1962 national security, others, procedural and administration, property related, public utilities, shipping laws, tax laws. Section 12 of the customs act, 1962 and at no other point. Nscbi airport, kolkata for disposal by auction, under the provision of customs act, 1962. In exercise of the powers conferred by subsection 14235b of the customs act 1967 act 235, the minister makes the following regulations. Short title, extent and commencement 1 this act may be called the customs act, 1962.
Abbreviations commonly used in customs, central excise and. The free download file section wise summary on custom act 1962 is in the form of and is very useful for students who are going through ca final exams and would like to cover the area of idt in a detailed manner. Customs duty is a type of indirect tax levied on goods imported into india as well as on goods exported from india. Classification and valuation by proper officer of customs a. Customs act 1962 indian bare acts india bare act law firm. Application of section 562 of the code of criminal procedure, 1898, and of the probation of offenders act, 1958. Disposal of uncleared cargo in terms of section 48 of the customs. Substituted by act 14 of 2001, section 108, for not exceeding five times the duty sought to be evaded on such goods or one thousand rupees w.
Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended 1in such form and manner, withi. The export department reconsiders the case and decide whether export can be allowed, or amendment in description, value etc. Section 143 in the customs act, 1962 indian kanoon. This file contains section wise summary on various custom act 1962. Customs duty on imports and exports customs duty is on imports into india and export out of india. Feb 24, 2015 customs provisions applicable to central excise section 12 in the central excise act, 1944 the central government may, by notification in the official gazette, declare that any of the provisions of the 1customs act, 1962 52 of 1962 relating to levy of and exemption drawback warehousing, offences and penalties. Laws of malaysia part iii levying of customs duties act 235 11. Download sectionwise summary on custom act 1962 file in pdf. To download the notes click on the link given below.
So here we are posting some study material on various subjectstopics in the hope this study material will help aai je airport operation aspirants. Entrustment of functions of board and customs officers on. Customs act, 1962 52 of 1962, the board hereby makes the following regulations to amend the shipping bill and bill of exports forms regulations, 2017, namely. Download section wise summary on custom act 1962 and boost up your preparation. Some important definitions under customs act, 1962. Buy customs act, 1962 book online at best prices in india on. Appointment of customs ports, airports, etc appropriate renaming has been done, since provision of warehousing station has been deleted 9 section 9. Substituted by act 32 of 2003, section 117, for not exceeding the value of the goods or five thousand rupees w. The entire gamut of the act is grouped into seventeen chapters.
Customs act 1962 chapter 14 citation 44940 bare act. Be it enacted by parliament in the thirteenth year of the republic of india as follows. Disposal of uncleared cargo in terms of section 48 of the customs act, 1962, goods imported into india which are not cleared for home consumption or warehoused or transshipped within 30 days of their landing or within such further time as assistant commissioner of customs may allow or if. Act means the airports authority of india act, 1994 55 of 3 these regulations shall apply to all the airports and civil enclaves to which the airports authority of india act, 1994 applies. The chapter includes officer of customs, appointment of customs ports, airports, etc. In this act, unless the context otherwise requires 1 aircraft has the same meaning as in the aircraft act, 1934. Central board of excise and customs new delhi, the 14th may, 2016 notification no. Jan 06, 2018 some important definitions under customs act, 1962. This customs act has been promulgated by parliament of india in the year 1962. The quotationers should be duly registered empanelled with govt. Airports authority of india aai jobs online exam syllabus.
In terms of section 48 of the customs act, 1962, goods imported into india which are not. Power of minister to fix customs duties by orders to be approved by the dewan rakyat 12. Aai act, 1994to establish, manage and develop cargo terminal at airport. Buy customs act, 1962 book online at low prices in india. Conveyances and goods in a customs area subject to control of officers of customs. The finance act, 2016 has inserted section 58 a in chapter ix of the customs act. Aai is also conducting eauction of unclaimedunclared goods at kolkata and chennai airports, us 48 of customs act 1962. The levy and the rate of customs duty in india are governed by the customs act 1962 and the customs tariff act 1975. The customs act, 1962 law in india, indian laws, bare act, pdf. For further details please visit our auctioneers website.
Index of customs act, 1962 other customs acts chapterssection. Director general to determine questions on classification and. Fraff 600 027 04422565923, 22565915, 22560431 044221786. Power to prohibit importation or exportation of goods. The assistant commissioner of customs or deputy commissioner of customs may cancel a license granted under subsection 1 by giving one months notice in writing to the licensee. Office of the commissioner of customs imports new custom house ballard estate, mumbai 400 001 file no. Aai referred to as iaai in the public notice for the purposes of unloading of all imported goods in the customs area, imported under export promotion schemes, until they are cleared for home consumption or are warehoused or are transshipped in accordance with the provisions of chapter viii of the customs act, 1962. Section 149 amendment of documents customs act, 1962.
In exercise of the powers conferred by section 157 read with section 58a of the customs act, 1962 52 of 1962, the central board of excise and customs hereby makes the following regulations, namely. Thus, in terms of section 45 of the customs act, 1962, the port trusts of the notified major ports and the airports authority of india shall not be. Charging section of customs section 12 of the customs act. Aai je airport operations notesstudy material many candidates who are preparing for aai je airport operation examination have requested us to provide study material for preparation. An act to consolidate and amend the law relating to customs.
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