Designation of S.No.

Functions U/s Related Provision U/s of CA, 1962

the officers of CA, 1962

Commissioner of Unloading and loading of goods at

1 Section 33
Customs approved places only

Sub-section (5) Entry of goods on importation

1 of section 46

Additional
Commissioner or
Joint
Commissioner of
Customs 2 Section 149 Amendment of documents

Sub-section (5) Assessment of duty

1 of section 17

2 Section 18 Provisional assessment of duty

3 Section 21 Goods derelict, wreck, etc

Abatement of duty on damaged or

4 Section 22 deteriorated goods.
 5 Section 26A
6 Section 28
7 Section 28B
8 Section 28BA
9 Section 30

(2) Imported goods not to be unloaded

10 Sub-section from vessel until entry inwards
of section 31 granted

Deputy 11 Section 32
Commissioner or
Assistant Goods not to be unloaded or loaded
12 Proviso
Commissioner of to except under supervision of customs
Customs and section 34 officer.
Central
Excise 13 Section 35
14 Section 42

15 Sub-section (3) Restrictions on custody and removal

of section 45 of imported goods.

Second Proviso
to sub-section
16 (1) of section
and sub-section
(2) of section 46

17 Section 48

18 Sub-section (3)
of section 54

19 Section 59
20 Section 60
21 Section 61
22 Section 63

23 Clause (f) of
section 64
24 Section 67
25 Section 72
26 Section 73
27 Section 80
28 Section 85
29 Section 89
30 Section 97
 Sub-section
31 (1A) of section
110
32 Section 129A
33 Section 129DD
34 Section 129E
35 Section 130D
36 Section 142

1 Section 13 Duty on pilfered goods.

2 Section 14 Valuation of goods.

Sub-sections
3 (2), (3), (4) and Assessment of duty
(6) of section 17

4 Section 19
5 Section 40
6 Section 41

Clause (b) of
sub-section (2) Restrictions on custody and removal
7
Superintendent of of imported goods.
of section 45
Customs and
Central Excise or
Appraiser Sub-sections (1)
8 and (4) of
section 46
9 Section 47
10 Section 50
 11 Section 51
12 Section 54
13 Section 62

14 Clause (a) to (e)

of section 64

15 Section 68
16 Section 69

Bona fide baggage exempted from

17 Section 79 duty.

18 Section 83
19 Section 86
20 Section 92
21 Section 93

Sub-section (1) Imported goods not to be unloaded

1 from vessel until entry inwards
of section 31 granted

Section 34 Goods not to be unloaded or loaded

excluding
2 except under supervision of customs
proviso to the officer
section

3 Section 37 Power to board conveyances

Power to require production of

4 Section 38 documents and ask questions

Inspector of Export goods not to be loaded on

5 Section 39
Customs and vessel until entry-outwards granted
Central Excise or
Preventive Officer
or Examining
Officer
Inspector of
Customs and
Central Excise or
Preventive Officer
or Examining Clause (a) of
sub-section (2) Restrictions
Officer on custody and removal
6 of imported goods.
of section 45

7 Section 77 Declaration by owner of baggage

8 Section 94
9 Section 95
10 Section 100
11 Section 103
12 Section 106
13 Section 106A
Sub-sections (1)
14 and (3) of
section 110
15 Section 144
16 Section 145
 Explanation/Sub Section

Except with the permission of the proper officer, no imported goods shall be unloaded, and
no export goods shall be loaded, at any place other than a place approved under clause (a)
of section 8 for the unloading or loading of such goods.

If the proper officer is satisfied that the interests of revenue are not prejudicially affected
and that there was no fraudulent intention, he may permit substitution of a bill of entry for
home consumption for a bill of entry for warehousing or vice versa.

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 :
Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so
authorised to be amended after the imported goods have been cleared for home
consumption or deposited in a warehouse, or the export goods have been exported, except
on the basis of documentary evidence which was in existence at the time the goods were
cleared, deposited or exported, as the case may be.

Where any re-assessment done under sub-section (4) is contrary to the self-assessment
done by the importer or exporter regarding valuation of goods, classification, exemption or
concessions of duty availed consequent to any notification issued therefore under this Act
and in cases other than those where the importer or exporter, as the case may be, confirms
his acceptance of the said re- assessment in writing, the proper officer shall pass a speaking
order on the re-assessment, within fifteen days from the date of re-assessment of the bill of
entry or the shipping bill, as the case may be.

Notwithstanding anything contained in this Act but without prejudice to the provisions of
section 46 the proper officer may direct that the duty leviable on such goods be assessed
provisionally if the importer or the exporter, as the case may be, furnishes such security as
the proper officer deems fit for the payment of the deficiency, if any, between the duty as
may be finally assessed or re-assessed as the case may be, and the duty provisionally
assessed.

All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt
with as if they were imported into India, unless it be shown to the satisfaction of the proper
officer that they are entitled to be admitted duty-free under this Act.

(1) Where it is shown to the satisfaction of the proper officer that any imported goods had
been damaged or had deteriorated at any time before or during the unloading of the goods
in India; or
any imported goods, other than warehoused goods, had been damaged at any time after
the unloading thereof in India but before their examination under section 17, on account of
any accident not due to any wilful act, negligence or default of the importer, his employee
or agent; or any warehoused goods had been damaged at any time before clearance for
home consumption on account of any accident not due to any wilful act, negligence or
default of the owner, his employee or agent.
(2) The duty to be charged on the goods referred to in sub-section (1) shall bear the same
proportion to the duty chargeable on the goods before the damage or deterioration which
the value of the damaged or deteriorated goods bears to the value of the goods before the
damage or deterioration.
(2) No order under sub-section (1) shall be given until an arrival manifest or import manifest
has been delivered or the proper officer is satisfied that there was sufficient cause for not
delivering it.

Provided that the Board may, by notification in the Official Gazette, give general permission
and the proper officer may in any particular case give special permission, for any goods or
class of goods to be unloaded or loaded without the supervision of the proper officer.

(3) Notwithstanding anything contained in any law for the time being in force, if any
imported goods are pilferred after unloading thereof in a customs area while in the custody
of a person referred to in sub-section (1), that person shall be liable to pay duty on such
goods at the rate prevailing on the date of delivery of an arrival manifest or import manifest
or, as the case may be, an import report to the proper officer under section 30 for the arrival
of the conveyance in which the said goods were carried.
If any imported goods are pilfered after the unloading thereof and before the proper officer
has made an order for clearance for home consumption or deposit in a warehouse, the
importer shall not be liable to pay the duty leviable on such goods except where such goods
are restored to the importer after pilferage.

For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time
being in force, the value of the imported goods and export goods shall be the transaction
value of such goods, that is to say, the price actually paid or payable for the goods when sold
for export to India for delivery at the time and place of importation, or as the case may be,
for export from India for delivery at the time and place of exportation, where the buyer and
seller of the goods are not related and price is the sole consideration for the sale

(2) The proper officer may verify the self-assessment of such goods and for this purpose,
examine or test any imported goods or export goods or such part thereof as may be
necessary.
[(3) For verification of self-assessment under sub-section (2), the proper officer may require
the importer, exporter or any other person to produce any document or information,
whereby the duty leviable on the imported goods or export goods, as the case may be, can
be ascertained and thereupon, the importer, exporter or such other person shall produce
such document or furnish such information.]
(4) Where it is found on verification, examination or testing of the goods or otherwise that
the self- assessment is not done correctly, the proper officer may, without prejudice to any
other action which may be taken under this Act, re-assess the duty leviable on such goods.
(6) Where re-assessment has not been done or a speaking order has not been passed on re-
assessment, the proper officer may audit the assessment of duty of the imported goods or
export goods at his office or at the premises of the importer or exporter, as may be
expedient, in such manner as may be prescribed.

(2) The person having custody of any imported goods in a customs area, whether under the
provisions of sub-section (1) or under any law for the time being in force, (b) shall not
permit such goods to be removed from the customs area or otherwise dealt with, except
under and in accordance with the permission in writing of the proper officer or in such
manner as may be prescribed .
 (1) The proper officer may, subject to any rules made under sub-section (2), pass free of
duty –
(a) any article in the baggage of a passenger or a member of the crew in respect of which
the said officer is satisfied that it has been in his use for such minimum period as may be
specified in the rules;
(b) any article in the baggage of a passenger in respect of which the said officer is satisfied
that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided
that the value of each such article and the total value of all such articles does not exceed
such limits as may be specified in the rules.
(2) the Central Government may make rules for the purpose of carrying out the provisions
of this section and, in particular, such rules may specify –
(a) the minimum period for which any article has been used by a passenger or a member
of the crew for the purpose of clause (a) of sub-section (1);
(b) the maximum value of any individual article and the maximum total value of all the
articles which may be passed free of duty under clause (b) of sub-section (1);
(c) the conditions (to be fulfilled before or after clearance) subject to which any baggage
may be passed free of duty.
(3) Different rules may be made under sub-section (2) for different classes of persons.

(1) The master of a vessel shall not permit the unloading of any imported goods until an
order has been given by the proper officer granting entry inwards to such vessel.

Imported goods shall not be unloaded from, and export goods shall not be loaded on, any
conveyance except under the supervision of the proper officer

The proper officer may, at any time, board any conveyance carrying imported goods or
export goods and may remain on such conveyance for such period as he considers
necessary.

For the purposes of carrying out the provisions of this Act, the proper officer may require
the person-in-charge of any conveyance or animal carrying imported goods or export goods
to produce any document and to answer any questions and thereupon such person shall
produce such documents and answer such questions.

The master of a vessel shall not permit the loading of any export goods, other than baggage
and mail bags, until an order has been given by the proper officer granting entry-outwards
to such vessel.
(2) The person having custody of any imported goods in a customs area, whether under the
provisions of sub-section (1) or under any law for the time being in force, (a) shall keep a
record of such goods and send a copy thereof to the proper officer;

The owner of any baggage shall, for the purpose of clearing it, make a declaration of its
contents to the proper officer.
Any other Circular with Comments and Remarks
Reference