The Customs Act,1962

Act No. 52

13-Dec-1962

Section 1 — Short title, extent and commencement

1. Short title, extent and commencement.

(1)This Act may be called the Customs Act, 1962.

(2)It extends to the whole of India 2[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 forc e on such date3 as the Central Government may, by notification in the Official Gazette, appoint.

Section 2 — Definitions

2. Definitions. -In this Act, unless the context otherwise requires ,- 4[(1) “adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, 5[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 6[Service Tax] Appellate Tribunal constituted under section 129;] 7[(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 classificatio n 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;

Section 1 — The Act shall come into force in the State of Sikkim (w.e.f. 1 -10-1979), vide Notification No. G.S.R. 527(E), dated 1 -9-1979

1. The Act shall come into force in the State of Sikkim (w.e.f. 1 -10-1979), vide Notification No. G.S.R. 527(E), dated 1 -9-1979 Gazette of India, Extraordinary, Part II, sec. 3( i).

Section 3 — 1st February, 1963, vide notification No. G.S.R. 155, dated 23rd January, 1963, see Gazette of India, Extraordinary, Part II, sec.

3. 1st February, 1963, vide notification No. G.S.R. 155, dated 23rd January, 1963, see Gazette of India, Extraordinary, Part II, sec. 3(i).

🟡 Yellow = Single meaning

🔵 Blue = Multiple meanings

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