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CUSTOMS LAWS
The Customs Act, 1962
Chapter V - Levy of, and Exemption from, Customs Duties
Section 12 of the Customs Act - Dutiable goods
Section 13 of the Customs Act - Duty on pilfered goods
Section 14 of the Customs Act - Valuation of goods
Section 15 of the Customs Act - Date for determination of rate of duty and tariff valuation of imported goods
Section 16 of the Customs Act - Date for determination of rate of duty and tariff valuation of export goods
Section 17 of the Customs Act - Assessment of duty
Section 18 of the Customs Act - Provisional assessment of duty
Section 18A of the Customs Act - Voluntary revision of entry, post clearance
Section 19 of the Customs Act - Determination of duty where goods consist of articles liable to different rates of duty
Section 20 of the Customs Act - Re-importation of goods
Section 21 of the Customs Act - Goods derelict, wreck, etc
Section 22 of the Customs Act - Abatement of duty on damaged or deteriorated good
Section 23 of the Customs Act - Remission of duty on lost, destroyed or abandoned goods
Section 24 of the Customs Act - Power to make rules for denaturing or mutilation of goods
Section 25 of the Customs Act - Power to grant exemption from duty
Section 25A of the Customs Act - Inward processing of goods
Section 25B of the Customs Act - Outward processing of goods
Section 26 of the Customs Act - Refund of export duty in certain case
Section 26A of the Customs Act - Refund of import duty in certain cases
Section 27 of the Customs Act - Claim for refund of duty
Section 27A of the Customs Act - Interest on delayed refunds
Section 28 of the Customs Act - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
Section 28A of the Customs Act - Power not to recover duties not levied or short-levied as a result of general practice
Section 28AA of the Customs Act - Interest on delayed payment of duty
Section 28AAA of the Customs Act - Recovery of duties in certain cases
Section 28AB of the Customs Act - [Omitted]****
Section 28B of the Customs Act - Duties collected from the buyer to be deposited with the central government
Section 28BA of the Customs Act - Provisional attachment to protect revenue in certain cases
Section 28BB of the Customs Act - Time limit for completion of certain actions