Overview of customs

1. OVERVIEWOF CUSTOMS ACT, 1962 & customs
tariff act, 1975
ANURADHA RAMESH
AD, NACIN, CHENNAI

2. IMPORTANT PROVISIONS OF CA’ 62
TYPES OF CUSTOMS DUTY-
CHARGE AND LEVY
IMPORTANT PROVISIONS OF
ASSESSMENT

3. MAIN FACETS OF CUSTOM
I. COLLECTION OF REVENUE
II. ENFORCEMENT OF STATUTE
III. TRADE FACILITATION

4. EVOLUTION OF CUSTOMS
THE SEA CUSTOMS ACT, 1878
THE INLAND B/WH ACT, 1896
THE LAND CUSTOMS ACT, 1924
THE CUSTOMS ACT, 1962

5. THE CUSTOMS ACT, 1962
(13TH DECEMBER,1962)
W.E.F 1ST FEB.,1963
(NOTFN. NO. 16-CUS/23.01.63)
CHAPTERS – 17; SECTIONS - 161

6. •
SEC 2 DEFINITIONS
SEC. 2 (28) INDIAN CUSTOMS WATERS MEANS THE WATERS
EXTENDING INTO THE SEA UP TO THE LIMIT OF EXCLUSIVE
ECONOMIC ZONE UNDER SECTION 7 OF THE TERRITORIAL
WATERS, CONTINENTAL SHELF, EXCLUSIVE ECONOMIC ZONE
AND OTHER MARITIME ZONES ACT, 1976, AND INCLUDES ANY
BAY, GULF, HARBOUR, CREEK OR TIDAL RIVER.

8. •
SIGNIFICANCEOF'INDIANCUSTOMSWATERS'
1. POWER TO ARREST A PERSON IN INDIA OR WITHIN
INDIAN CUSTOMS WATERS [SEC. 104]
2. POWER TO STOP AND SEARCH ANY VESSEL IN INDIA
OR WITHIN THE INDIAN CUSTOMS WATERS. [SEC. 106]
3. A VESSEL WITHIN INDIAN CUSTOMS WATERS CAN BE
CONFISCATED [SECTION 115]

9. IMPORTANT CHAPTERS
CHAP. III- APPOINTMENT OF CUSTOMS PORTS, AIRPORTS,
WAREHOUSING STATIONS ETC.
CHAP. IV - PROHIBITIONS ON IMPORT / EXPORT OF GOODS.
CHAP. V - LEVY OF AND EXEMPTION FROM CUSTOMS DUTIES.
CHAP. VII- CLEARANCE OF IMPORTED AND EXPORT GOODS
CHAP. IX - WAREHOUSING
CHAP. X- DRAWBACK

10. IMPORTANT CHAPTERS – CONTD
CHAP. X A - SEZ.
CHAP. XI - SPL PROVISIONS REG BAGGAGE, GOODS
IMPORTED OR EXPORTED BY POST
CHAP. XIIA - AUDIT
CHAP. XIII - SEARCHES, SEIZURES AND ARREST
CHAP. XIV - CONFISCATION & PENALTIES
CHAP. XV - APPEALS
CHAP. XVI - OFFENCES AND PROSECUTIONS

11. CHAPTER XIII - SEARCHES,
SEIZURE AND ARREST
100. POWER TO SEARCH
104. POWER TO ARREST.
105. POWER TO SEARCH
PREMISES.
106. POWER TO STOP AND
SEARCH CONVEYANCES.

12. 108. POWER TO SUMMON
PERSONS
110. SEIZURE OF GOODS,
DOCUMENTS AND THINGS
110A. PROVISIONAL
RELEASE OF SEIZED
GOODS PENDING
ADJUDICATION
INVESTIGATION
POWERS

13. SECTION 111 : CONFISCATION OF IMPROPERLY
IMPORTED GOODS
SECTION 112: PENALTY FOR IMPROPER IMPORTATION
SECTION 113: CONFISCATION OF GOODS ATTEMPTED TO
BE IMPROPERLY EXPORTED
 SECTION 114: PENALTY FOR ATTEMPT TO EXPORT
GOODS IMPROPERLY
CONFISCATION AND PENALTY

14.  SECTION 122 – ADJUDICATION
 SECTION 124 – ISSUE OF SCN
 SECTION 125: OPTION TO PAY FINE SECTION
 SECTION 128 – APPEAL TO COMMISSIONER (A)
 SECTION 135 : PROSECUTION
ADJUDICATION, APPEAL AND PROSECUTION

15. TYPES OF
CUSTOMS
DUTY-
CHARGE AND
LEVY

16. SEC.12 – CA’62 AUTHORISES
CUSTOMS OFFICERS TO LEVY AND
COLLECT THESE DUTIES
”DUTIES OF CUSTOMS SHALL BE LEVIED
AT 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, OR
EXPORTED FROM, INDIA”.

17. TYPES OF CUSTOMS DUTY - CHARGE AND LEVY
IN SIMPLE WORDS ‘DUTY’ / 'TAX' IS A COMMON
BURDEN FOR RAISING REVENUE AND UPON
COLLECTION BECOMES PART OF PUBLIC
REVENUE OF THE STATE.
A LEVY IS DEFINED AS A TEMPORARY, MEASURE
TO RAISE REVENUE AND PROVIDE FOR A
SOCIAL PURPOSE OR MITIGATE A CRISES
WHICH IS GENERALLY SUPPORTED AND
UNDERSTOOD BY SOCIETY..

18. TYPES OF
CUSTOMS
DUTY
BASIC CUSTOMS DUTY (BCD)
ADDL DUTY OF CUSTOMS (ADC)
SPL ADDL DUTY (SADC) /CVD
ADDITIONAL LEVIES
- ANTI-DUMPING DUTY (ADD)
- SAFE GAURD DUTY (SGD)

19. ASSESSMENT
2(2) DETERMINATION OF 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 OR
UNDER ANY OTHER LAW FOR THE TIME
BEING IN FORCE.

20. ASSESSMENT - CONTD
WITH REFERENCE TO—
 TARIFF CLASSIFICATION
 VALUE OF SUCH GOODS
 EXEMPTION OR CONCESSION OF DUTY, TAX,
CESS
 THE QUANTITY, WEIGHT, VOLUME,
MEASUREMENT OR OTHER SPECIFICS
 ORIGIN OF SUCH GOODS

21. ASSESSMENT - CONTD
 PROVISIONAL ASSESSMENT
 SELF-ASSESSMENT
 RE-ASSESSMENT
 ANY ASSESSMENT IN WHICH THE DUTY
ASSESSED IS NIL.