Customs Act, 1962 (India)
E655899
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf |
Indian parliamentary statute
ⓘ
customs law ⓘ fiscal legislation ⓘ |
| administeredBy |
Central Board of Indirect Taxes and Customs
NERFINISHED
ⓘ
Department of Revenue, Ministry of Finance (India) NERFINISHED ⓘ |
| appliesTo |
exports from India
ⓘ
imports into India ⓘ |
| containsProvisionOn |
adjudication of customs offences
ⓘ
advance rulings on customs matters ⓘ appeals and revisions in customs cases ⓘ baggage rules and passenger clearance ⓘ classification of goods for customs purposes ⓘ confiscation of improperly imported or exported goods ⓘ drawback of customs duties ⓘ levy of additional customs duties where applicable ⓘ levy of basic customs duty ⓘ liability of persons concerned in fraudulent evasion of duty ⓘ offences and penalties relating to customs ⓘ power of customs officers to inspect and examine goods ⓘ power to arrest persons involved in customs offences ⓘ power to fix tariff values ⓘ power to grant exemptions from customs duty ⓘ power to prohibit import or export of goods ⓘ power to summon persons to give evidence or produce documents ⓘ search, seizure and arrest in customs matters ⓘ settlement of customs cases ⓘ transit and transshipment of goods ⓘ valuation of imported and exported goods ⓘ warehousing of imported goods ⓘ |
| country | India ⓘ |
| definesTerm |
customs area
ⓘ
customs station ⓘ export ⓘ import ⓘ |
| enactedBy | Parliament of India NERFINISHED ⓘ |
| jurisdiction | territory of India including customs waters ⓘ |
| legalDomain |
international trade regulation
ⓘ
taxation law ⓘ |
| longTitle | An Act to consolidate and amend the law relating to customs ⓘ |
| primaryPurpose |
confiscation of goods and conveyances in customs offences
ⓘ
imposition of penalties for customs violations ⓘ levy and collection of customs duties ⓘ prevention of smuggling ⓘ regulation of export of goods from India ⓘ regulation of import of goods into India ⓘ |
| relatedTo |
Central Excise Act, 1944 (India)
NERFINISHED
ⓘ
Customs Tariff Act, 1975 (India) NERFINISHED ⓘ Foreign Exchange Management Act, 1999 (India) NERFINISHED ⓘ Foreign Trade (Development and Regulation) Act, 1992 (India) NERFINISHED ⓘ |
| repealed |
Land Customs Act, 1924
NERFINISHED
ⓘ
Sea Customs Act, 1878 NERFINISHED ⓘ |
| shortTitle | Customs Act, 1962 NERFINISHED ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.