Custom Laws in India

Customs Act, 1962

Chapter- I Preliminary
Chapter -II Officers of Customs
Chapter -III Appointment of Customs Ports, Airports, Warehousing Stations etc.
Chapter -IV Prohibitions on importation and exportation of goods
Chapter- IVA Detection of illegally imported goods and prevention of the disposal thereof
Chapter – IVB Prevention or Detection of Illegal Export of Goods
Chapter- IVC Power to exempt from the provisions of Chapters IVA and IVB
Chapter -V Levy of, and Exemption from, Customs Duties
Chapter- VA Indicating amount of duty in the price of goods, etc., for purpose of refund
Chapter- VB Advance Rulings
Chapter- VI Provisions relating to conveyances carrying imported or exported goods
Chapter- VII Clearance of imported goods and export goods
Chapter- VIII Goods in Transit
Chapter- IX Warehousing
Chapter- X Drawback
Chapter- X A Special Provisions relating to Special Economic Zone
Chapter- XI Special provisions regarding baggage, goods imported or exported by post, and stores
Chapter- XII Provisions relating to coastal goods and vessels carrying coastal goods
Chapter- XIII Searches, seizure and arrest
Chapter- XIV Confiscation of goods and conveyances and imposition of penalties
Chapter- XIV A Settlement of cases
Chapter- XV Appeals and Revision
Chapter- XVI Offences and Prosecutions
Chapter- XVII Miscellaneous

Directorate of Revenue Intelligence(DRI)

The Directorate of Revenue Intelligence was constituted on 4th December 1957, for dealing exclusively with the work relating to the collection and study of information on smuggling activities and the deployment of all anti-smuggling resources at the all India level, besides arranging training for the intelligence and Investigation officers of the Custom Houses and Central Excise Collectorates deployed on similar work.⇓

Collection of intelligence about smuggling of contraband goods, narcotics, under-invoicing etc. through sources of India and abroad, including secret sources.
Analysis and dissemination of such intelligence to the field formations for action and working on such intelligence, where necessary.
Keeping watch over important seizures and investigation cases. Associating or taking over the investigations which warrant specialized handling by the Directorate.
Guiding important investigation/prosecution cases. Keeping liaison with foreign countries, Indian Missions and Enforcement agencies abroad on anti-smuggling matters.
To keep liaison with C.B.I. and through them with the INTERPOL. To refer cases registered under the Customs Act to the Income Tax Department for action under the Income Tax Act.
To keep statistics of seizures and prices/rates etc. for watching trends of smuggling and supply required material to the Ministry of Finance and other Ministries.
To study and suggest remedies for loopholes in law and procedures to combat smuggling.

Central Board of Excise and Customs (CBEC)

Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent under CBEC’s purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Service Tax Commissionerates and the Central Revenues Control Laboratory.

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

Revised Judicial Manual Vol-1
Revised Judicial Manural Vol-2	CESTAT Procedure Rules, 1982
CESTAT Anti Dumping Duty Procedure Rules, 1996	Relevant provision for Tribunal only
S.No.	Acts
1	The Customs Act, 1962
2	The Central Excise Act, 1944
3	Service Tax (Finance Act, 1994)

Custom Law at a Glance

Import Tariff

1.	Arrival of goods and procedures prior to lodgement of goods
	a) Conveyances to call only at Notified Customs Ports / Airports b) Power to board conveyance, to question and to demand documents c) Delivery of Import Manifest d) General Conditions e) Amendments f) Penal Liability g) Entry Inwards h) Enclosures to Import General Manifest i) Procedure for filing IGM at Custom Houses operating EDI service centres j) Filing of Stores List k) Unloading and Loading of Goods l) Other liabilities of carriers
2.	Procedure for clearance of Imported Goods
	a) Bill of Entry – Declaration b) Assessment c) EDI Assessment d) Examination of Goods e) Green Channel facility f) Payment of Duty g) Amendment of Bill of Entry h) Prior Entry for Bill of Entry i) Mother Vessel/Feeder vessel j) Specialised Schemes k) Bill of Entry for Bond/Warehousing

Export Tariff

Registration

Processing of Shipping Bill – Non-EDI

Processing of Shipping Bill – EDI

Octroi procedure, Quota Allocation and Other certification for Export Goods

Arrival of Goods at Docks

System Appraisal of Shipping Bills

Status of Shipping Bill

Customs Examination of Export Cargo

Variation Between the Declaration & Physical Examination

Amendments

Export of Goods Under Claim for Drawback

Generation of Shipping Bills

Export General Manifest

Sea Port Custom

Airport Custom

Baggage Rules, 1998

As per Rule 7 of the Baggage Rules 1998, a tourist arriving in India shall be allowed clearance free of duty, articles in his bona fide baggage to the extent mentioned in Column (2) Appendix-E which indicates “used personal effects” for personal use of the tourist in India which, if not consumed, could be re-exported when the tourist leaves India for a foreign destination.

Government of India
Ministry of Finance
Department of Revenue, New Delhi

1. xxxxx
2. xxxxx
3. The Baggage Rules, 1998 issued vide Notn. No. 30/98-Cus(NT) dated 2/6/98 has provided for import of duty free goods by tourists in Regulation 7 as contained in Appendix E of the said rules. There is no definition for personal effects in the present Baggage Rules. However, for the sake of uniformity it is considered necessary to reiterate that the personal effects would include the following goods:-
(i) Personal jewellery
(ii) One camera with filmrolls not exceeding twenty
(iii) One video camera/camcorder with accessories and with video cassettes not exceeding twelve
(iv) One pair of binoculars
(v) One portable colour television (not exceeding 15 cms in size)
(vi) One music system including compact disc player
(vii) One portable typewriter
(viii) One permabulator
(ix) One tent and other camping equipment
(x) One computer (laptop/note book)
(xi) One electronic diary
(xii) One portable wireless receiving set (transistor radio)
(xiii) Professional equipments, instruments and Apparatus of appliances including professional audio/video equipments.
(xiv) Sports equipments such as one fishing outfit, one sporting fire arm with fifty cartridges, one non-powdered bicycles, one canoe or ranges less than 51 metres long, one pair of skids, two tennis rackets, one golf set (14 pcs. With a dozen of gold balls.)
(xv) One cell phone

4. It may kindly be noted that while Notn. No. 45/92 defined personal effects as articles both new or used and Rule 11 of Baggage Rules 1994 allowed personal effects of tourists for duty free import, the Baggage Rules 1998 allows only used personal effects of the tourists. It is not the intention of the Board to verify the newness of every product which a traveler brings so long as it is not prima facie new goods in their original packagings which can be disposed of off hand. (emphasis supplied by us)

Sd/-
(Vijay Kumar)
Under Secretary to the Govt. of India

F.No. 495/29/99-Cus-VI
Government of India
Ministry of Finance Department of Revenue, New Delhi Central Board of Excise & Customs New Delhi, the 18th Feb, 2000

Subject: Baggage Rules—Tourist baggage—no endorsement of imports of personal effects on tourists’ passports
1. xxxxx
2. xxxxx
3. It may kindly be ensured that all genuine tourists are allowed to bring in their personal effects without endorsement on the passports and without payment of duty, subject to the terms and conditions prescribed in the Baggage rules, 1998.”
(emphasis supplied by us)

BAGGAGE (AMENDMENT) RULES, 2006
Warehousing

PROTOCOL OF AMENDMENT TO THE INTERNATIONAL CONVENTION ON THE SIMPLIFICATION AND HARMONIZATION OF CUSTOMS PROCEDURES OF 18 MAY 1973

The World Customs Organization (WCO) established in 1952 as the Customs Co-operation Council (CCC) is an independent intergovernmental body whose mission is to enhance the effectiveness and efficiency of Customs administrations. WCO represents 183 Customs administrations across the globe that collectively process approximately 98% of world trade.