Customs Act,1962

The Customs Act,1962

सीमाशुल्‍क अधिनियम,1962

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	196252
Act Number:	52
Enactment Date:	1962-12-13
Act Year:	1962
Short Title:	The Customs Act,1962
Hindi Title:	सीमाशुल्‍क अधिनियम,1962
Long Title:	An Act to consolidate and amend the law relating to Customs.
Ministry:	Ministry of Finance
Department:	Department of Revenue
Enforcement Date:	01-02-1963


Schedule 1. THE SCHEDULE Order Appendix Forms

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Show all section The Customs Act,1962

CHAPTER I

PRELIMINARY

CHAPTER II

OFFICERS OF CUSTOMS

CHAPTER III

APPOINTMENT OF CUSTOMS PORTS, AIRPORTS, 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
- Clearance of imported goods
- Clearance of export goods

CHAPTER VIIA

PAYMENTS THROUGH ELECTRONIC CASH LEDGER

CHAPTER VIII

GOODS IN TRANSIT

CHAPTER IX

WAREHOUSING

CHAPTER X

DRAWBACK

CHAPTER XI

SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES

CHAPTER XII

PROVISIONS RELATING TO COASTAL GOODS AND VESSELS CARRYING COASTAL GOODS

CHAPTER XIIA

AUDIT

CHAPTER XIII

SEARCHES, SEIZURE AND ARREST

CHAPTER XIV

CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

CHAPTER XIVA

SETTLEMENT OF CASES

CHAPTER XV

APPEALS

CHAPTER XVI

OFFENCES AND PROSECUTIONS

CHAPTER XVII

MISCELLANEOUS


Section 1. Short title, extent and commencement. Show Related Subordinates
Section 2. Definitions. Show Related Subordinates
Section 3. Classes of officers of customs.
Section 4. Appointment of officers of customs.
Section 5. Powers of officers of customs. Show Related Subordinates
Section 6. Entrustment of functions of Board and customs officers on certain other officers.
Section 7. Appointment of customs ports, airports, etc.
Section 8. Power to approve landing places and specify limits of customs area.
Section 9. [Omitted.].
Section 10. Appointment of boarding stations.
Section 11. Power to prohibit importation or exportation of goods.
Section 11A. Definitions.
Section 11B. Power of Central Government to notify goods.
Section 11C. Persons possessing notified goods to intimate the place of storage, etc.
Section 11D. Precautions to be taken by persons acquiring notified goods.
Section 11E. Persons possessing notified goods to maintain accounts.
Section 11F. Sale, etc., of notified goods to be evidenced by vouchers.
Section 11G. Sections 11C, 11E and 11F not to apply to goods in personal use.
Section 11H. Definitions.
Section 11I. Power of Central Government to specify goods.
Section 11J. Persons possessing specified goods to intimate the place of storage, etc.
Section 11K. Transport of specified goods to be covered by vouchers.
Section 11L. Persons possessing specified goods to maintain accounts.
Section 11M. Steps to be taken by persons selling or transferring any specified goods.
Section 11N. Power to exempt.
Section 12. Dutiable goods.
Section 13. Duty on pilfered goods.
Section 14. Valuation of goods.
Section 15. Date for determination of rate of duty and tariff valuation of imported goods.
Section 16. Date for determination of rate of duty and tariff valuation of export goods.
Section 17. Assessment of duty.
Section 18. Provisional assessment of duty.
Section 19. Determination of duty where goods consist of articles liable to different rates of duty.
Section 20. Re-importation of goods.
Section 21. Goods derelict, wreck, etc.
Section 22. Abatement of duty on damaged or deteriorated goods.
Section 23. Remission of duty on lost, destroyed or abandoned goods.
Section 24. Power to make rules for denaturing or mutilation of goods.
Section 25. Power to grant exemption from duty.
Section 25A. Inward processing of goods.
Section 25B. Outward processing of goods.
Section 26. Refund of export duty in certain cases.
Section 26A. Refund of import duty in certain cases.
Section 27. Claim for refund of duty.
Section 27A. Interest on delayed refunds.
Section 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.
Section 28A. Power not to recover duties not levied or short-levied as a result of general practice.
Section 28AA. Interest on delayed payment of duty.
Section 28AAA. Recovery of duties in certain cases.
Section 28B. Duties collected from the buyer to be deposited with the Central Government.
Section 28BA. Provisional attachment to protect revenue in certain cases.
Section 28BB. 28BB. Time limit for completion of certain actions.
Section 28C. Price of goods to indicate the amount of duty paid thereon.
Section 28D. Presumption that incidence of duty has been passed on to the buyer.
Section 28E. Definitions.
Section 28EA. Customs Authority for Advance Rulings.
Section 28F. Authority for advance rulings.
Section 28G. [Omitted.].
Section 28H. Application for advance ruling.
Section 28I. Procedure on receipt of application.
Section 28J. Applicability of advance ruling.
Section 28K. Advance ruling to be void in certain circumstances.
Section 28KA. Appeal.
Section 28L. Powers of Authority.
Section 28M. Procedure for Authority.
Section 29. Arrival of vessels and aircrafts in India.
Section 30. Delivery of arrival manifest or import manifest or import report.
Section 30A. Passenger and crew arrival manifest and passenger name record information.
Section 31. Imported goods not to be unloaded from vessel until entry inwards granted.
Section 32. Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.
Section 33. Unloading and loading of goods at approved places only.
Section 34. Goods not to be unloaded or loaded except under supervision of customs officer.
Section 35. Restrictions on goods being water-borne.
Section 36. Restrictions on unloading and loading of goods on holidays, etc.
Section 37. Power to board conveyances.
Section 38. Power to require production of documents and ask questions.
Section 39. Export goods not to be loaded on vessel until entry-outwards granted.
Section 40. Export goods not to be loaded unless duly passed by proper officer.
Section 41. Delivery of departure manifest or export manifest or export report.
Section 41A. Passenger and crew departure manifest and passenger name record information.
Section 42. No conveyance to leave without written order.
Section 43. Exemption of certain classes of conveyances from certain provisions of this Chapter.
Section 44. Chapter not to apply to baggage and postal articles.
Section 45. Restrictions on custody and removal of imported goods.
Section 46. Entry of goods on importation.
Section 47. Clearance of goods for home consumption.
Section 48. Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading.
Section 49. Storage of imported goods in warehouse pending clearance.
Section 50. Entry of goods for exportation.
Section 51. Clearance of goods for exportation.
Section 51A. Payment of duty, interest, penalty, etc.
Section 52. Chapter not to apply to baggage, postal articles and stores.
Section 53. Transit of certain goods without payment of duty.
Section 54. Transhipment of certain goods without payment of duty.
Section 55. Liability of duty on goods transited under section 53 or transhipped under section 54.
Section 56. Transport of certain classes of goods subject to prescribed conditions.
Section 57. Licensing of public warehouses.
Section 58. Licensing of private warehouses.
Section 58A. Licensing of special warehouses.
Section 58B. Cancellation of licence.
Section 59. Warehousing bond.
Section 59A. [Omitted.].
Section 60. Permission for removal of goods for deposit in warehouse.
Section 61. Period for which goods may remain warehoused.
Section 62. [Omitted.].
Section 63. [Omitted.].
Section 64. Owner’s right to deal with warehoused goods.
Section 65. Manufacture and other operations in relation to goods in a warehouse.
Section 66. Power to exempt imported materials used in the manufacture of goods in warehouse.
Section 67. Removal of goods from one warehouse to another.
Section 68. Clearance of warehoused goods for home consumption.
Section 69. Clearance of warehoused goods for export.
Section 70. Allowance in case of volatile goods.
Section 71. Goods not to be taken out of warehouse except as provided by this Act.
Section 72. Goods improperly removed from warehouse, etc.
Section 73. Cancellation and return of warehousing bond.
Section 73A. Custody and removal of warehoused goods.
Section 74. Drawback allowable on re-export of duty-paid goods.
Section 75. Drawback on imported materials used in the manufacture of goods which are exported.
Section 75A. Interest on drawback.
Section 76. Prohibition and regulation of drawback in certain cases.
Section 76A. Omitted..
Section 76B. Omitted..
Section 76C. Omitted..
Section 76D. Omitted..
Section 76E. Omitted..
Section 76F. Omitted..
Section 76G. Omitted..
Section 76H. Omitted..
Section 76I. Omitted..
Section 76J. Omitted..
Section 76K. Omitted..
Section 76L. Omitted..
Section 76M. Omitted..
Section 76N. Omitted..
Section 77. Declaration by owner of baggage.
Section 78. Determination of rate of duty and tariff valuation in respect of beggage.
Section 79. Bona fide baggage exempted from duty.
Section 79. Bona fide baggage exempted from duty.
Section 80. Temporary detention of baggage.
Section 81. Regulations in respect of baggage.
Section 82. Omitted..
Section 83. Rate of duty and tariff valuation in respect of goods imported or exported by post or courier.
Section 84. Regulations regarding goods imported or to be exported by post or courier.
Section 85. Stores may be allowed to be warehoused without assessment to duty
Section 86. Transit and transhipment of stores.
Section 87. Imported stores may be consumed on board a foreign-going vessel or aircraft.
Section 88. Application of section 69 and Chapter X to stores.
Section 89. Stores to be free of export duty
Section 90. Concessions in respect of imported stores for the Navy
Section 91. Chapter not to apply to baggage and stores.
Section 92. Entry of coastal goods.
Section 93. Coastal goods not to be loaded until bill relating thereto is passed, etc.
Section 94. Clearance of coastal goods at destination.
Section 95. Master of a coasting vessel to carry an advice book.
Section 96. Loading and unloading of coastal goods at customs port or coastal port only.
Section 97. No coasting vessel to leave without written order.
Section 98. Application of certain provisions of this Act to coastal goods, etc.
Section 98A. Power to relax.
Section 99. Power to make rules in respect of coastal goods and coasting vessels.
Section 99A. Audit.
Section 99B. Verification of identity and compliance thereof
Section 100. Power to search suspected persons entering or leaving India, etc.
Section 101. Power to search suspected persons in certain other cases.
Section 102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate.
Section 103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods.
Section 104. Power to arrest.
Section 105. Power to search premises.
Section 106. Power to stop and search conveyances.
Section 106A. Power to inspect.
Section 107. Power to examine persons.
Section 108. Power to summon persons to give evidence and produce documents.
Section 108A. Obligation to furnish information
Section 108B. Penalty for failure to furnish information return.
Section 109. Power to require production of order permitting clearance of goods imported by land.
Section 109A. Power to undertake controlled delivery.
Section 110. Seizure of goods, documents and things.
Section 110A. Provisional release of goods, documents and things seized pending adjudication.
Section 110AA. Action subsequent to inquiry, investigation or audit or any other specified purpose
Section 111. Confiscation of improperly imported goods, etc.
Section 112. Penalty for improper importation of goods, etc.
Section 113. Confiscation of goods attempted to be improperly exported, etc.
Section 114. Penalty for attempt to export goods improperly, etc.
Section 114A. Penalty for short-levy or non-levy of duty in certain cases.
Section 114AA. Penalty for use of false and incorrect material.
Section 114AB. Penalty for obtaining instrument by fraud, etc.
Section 114AC. Penalty for fraudulent utilisation of input tax credit for claiming refund.
Section 115. Confiscation of conveyances.
Section 116. Penalty for not accounting for goods.
Section 117. Penalties for contravention, etc., not expressly mentioned.
Section 118. Confiscation of packages and their contents.
Section 119. Confiscation of goods used for concealing smuggled goods
Section 120. Confiscation of smuggled goods notwithstanding any change in form, etc.
Section 121. Confiscation of sale-proceeds of smuggled goods.
Section 122. Adjudication of confiscations and penalties.
Section 122A. Adjudication Procedure.
Section 123. Burden of proof in certain cases.
Section 124. Issue of show cause notice before confiscation of goods, etc.
Section 125. Option to pay fine in lieu of confiscation.
Section 126. On confiscation, property to vest in Central Government.
Section 127. Award of confiscation or penalty by customs officers not to interfere with other punishments.
Section 127A. Definitions.
Section 127B. Application for settlement of cases.
Section 127C. Procedure on receipt of an application under section 127B
Section 127D. Power of Settlement Commission to order provisional attachment to protect revenue
Section 127E. Omitted..
Section 127F. Power and procedure of Settlement Commission.
Section 127G. Inspection, etc., of reports.
Section 127H. Power of Settlement Commission to grant immunity from prosecution and penalty
Section 127I. Power of Settlement Commission to send a case back to the proper officer.
Section 127J. Order of Settlement to be conclusive.
Section 127K. Recovery of sums due under order of settlement.
Section 127L. Bar on subsequent application for settlement in certain cases.
Section 127M. Proceedings before Settlement Commission to be judicial proceedings.
Section 127MA. Omitted..
Section 127N. Applications of certain provisions of Central Excise Act.
Section 128. Appeals to Commissioner (Appeals).
Section 128A. Procedure in appeal.
Section 129. Appellate Tribunal.
Section 129A. Appeals to the Appellate Tribunal.
Section 129B. Orders of Appellate Tribunal.
Section 129C. Procedure of Appellate Tribunal.
Section 129D. Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders.
Section 129DA. Powers of revision of Board or Collector of Customs in certain cases.
Section 129DD. Revision by Central Government.
Section 129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.
Section 129EE. Interest on delayed refund of amount deposited under section 129E.
Section 130. Appeal to High Court.
Section 130A. Application to High Court.
Section 130B. Power of High Court or Supreme Court to require statement to be amended.
Section 130C. Case before High Court to be heard by not less than two judges.
Section 130D. Decision of High Court or Supreme Court on the case stated.
Section 130E. Appeal to Supreme Court.
Section 130F. Hearing before Supreme Court.
Section 131. Sums due to be paid notwithstanding reference, etc.
Section 131A. Exclusion of time taken for copy.
Section 131B. Transfer of certain pending proceedings and transitional provisions.
Section 131BA. Appeal not to be filed in certain cases.
Section 131C. Definitions.
Section 132. False declaration, false documents, etc.
Section 133. Obstruction of officer of customs.
Section 134. Refusal to be X-rayed.
Section 135. Evasion of duty or prohibitions.
Section 135A. Preparation.
Section 135AA. Protection of data
Section 135B. Power of court to publish name, place of business, etc., of persons convicted under the Act.
Section 136. Offences by officers of customs.
Section 137. Cognizance of offences.
Section 138. Offences to be tried summarily
Section 138A. Presumption of culpable mental state
Section 138B. Relevancy of statements under certain circumstances.
Section 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence.
Section 139. Presumption as to documents in certain cases.
Section 140. Offences by companies.
Section 140A. Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
Section 141. Conveyances and goods in a customs area subject to control of officers of customs.
Section 142. Recovery of sums due to Government.
Section 142A. Liability under Act to be first charge.
Section 143. Power to allow import or export on execution of bonds in certain cases.
Section 143A. Omitted..
Section 143AA. Power to simplify or provide different procedure, etc., to facilitate trade.
Section 144. Power to take samples.
Section 145. Owner, etc., to perform operations incidental to compliance with customs law.
Section 146. Licence for Customs brokers.
Section 146A. Appearance by authorised representative.
Section 147. Liability of principal and agent.
Section 148. Liability of agent appointed by the person in charge of a conveyance.
Section 149. Amendment of documents.
Section 150. Procedure for sale of goods and application of sale proceeds.
Section 151. Certain officers required to assist officers of customs.
Section 151A. Instructions to officers of customs.
Section 151B. Reciprocal arrangement for exchange of information facilitating trade.
Section 152. Delegation of powers.
Section 153. Modes for service of notice, order, etc.
Section 154. Correction of clerical errors, etc.
Section 154A. Rounding off of duty, etc.
Section 154B. Publication of information respecting persons in certain cases.
Section 154C. Common Customs Electronic Portal.
Section 155. Protection of action taken under the Act.
Section 156. General power to make rules.
Section 157. General power to make regulations.
Section 158. Provisions with respect to rules and regulations.
Section 159. Rules, certain notifications and orders to be laid before Parliament.
Section 159A. Effect of amendments, etc., of rules, regulations, notifications or orders.
Section 160. Repeal and savings.
Section 161. Removal of difficulties.


Schedule 1. THE SCHEDULE Order Appendix Forms

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
08-01-1957	Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
10-09-1962	Customs (Appeals) Rules, 1982
23-01-1963	Accessories (condition) Rules 1963
01-02-1963	Notice of short Export Rules, 1963
03-01-1969	Notified Goods (Prevention of Illegal Import) Rules, 1969
10-01-1969	SPECIFIED GOODS (PREVENTION OF ILLEGAL EXPORT) RULES, 1969
08-01-1972	DENATURING OF SPIRIT RULES, 1972
1975	Customs (Publication of names) Rules, 1975
30-12-1993	FOREIGN TRADE (REGULATION) RULES, 1993
31-12-1993	FOREIGN TRADE (EXEMPTION FROM APPLICATION OF RULES IN CERTAIN CASES) ORDER, 1993
01-01-1995	Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
26-05-1995	customs (Attachment of Property of Defaulters for recovery of Government Dues ) Rules, 1995
23-07-1996	Customs (Import of goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996
29-07-1997	Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
28-06-2002	Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002
23-08-2002	Customs (Advance Rulings) Rules, 2002
31-12-2005	Customs (Compounding of offences) Rules, 2005
01-03-2006	Customs Tariff (Identification, Assessment And Collection Of Countervailing Duty On Subsidized Articles And For Determination Of Injury) Rules, 1995
08-05-2007	Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007
08-05-2007	Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007
01-06-2007	Customs (Settlement of Cases) Rules, 2007
10-10-2007	Customs Valuation (Determination of Value of Imported Goods) Amendment Rules, 2007
10-10-2007	Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
10-10-2007	Customs Valuation (Determination of Value of Export Goods) Rules, 2007
05-03-2012	Publication of Daily Lists of Imports and Exports Rules, 2004
01-04-2016	Baggage Rules, 2016

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
23-10-1976	Bill of Coastal Goods (Form) Regulations, 1976
19-03-1984	Customs House Agents Licensing Regulations,1984
26-05-1995	Customs Refund Application (Form) Regulations, 1995
28-09-1995	Goods Imported (Conditions of Transhipment) Regulations, 1995
04-09-1998	Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998
09-11-1998	Courier Imports and Exports (Clearance) Regulations, 1998
22-07-2003	Special Economic Zones (Customs Procedures) Regulations, 2003
23-02-2004	Customs House Agents Licensing Regulations, 2004.
17-03-2009	Handling of Cargo in Customs Areas Regulations, 2009
05-05-2010	Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
04-10-2011	On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011
04-10-2011	On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011
25-11-2011	Shipping Bill (Electronic Declaration) Regulations, 2011
25-11-2011	Bill of Entry (Electronic Integrated Declaration) Regulations, 2011
25-11-2011	Shipping Bill (Electronic Declaration) Regulations, 2011
25-11-2011	Customs (Provisional Duty Assessment) Regulations, 2011
25-11-2011	Customs (Provisional Duty Assessment) Regulations, 2011
29-08-2013	Customs Baggage Declaration Regulations, 2013
14-05-2016	Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016
14-05-2016	Private Warehouse Licensing Regulations, 2016. Notification No. 71 /2016- Customs (N.T.) dated 14th May, 2016
14-05-2016	Special Warehouse Licensing Regulations, 2016. Notification No. 72 /2016 - Customs (N.T.) dated 14th May, 2016 In
14-05-2016	Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016
14-05-2016	Warehoused Goods (Removal) Regulations, 2016. Notification No. 67/2016- Customs (N.T.) dated 14th May, 2016
14-05-2016	Special Warehouse (Custody and Handling of Goods) Regulations, 2016
14-05-2016	Private Warehouse Licensing Regulations, 2016.
14-05-2016	Public Warehouse Licensing Regulations, 2016
14-05-2018	Customs Brokers Licensing Regulations, 2018.
24-05-2018	Customs Audit Regulations, 2018
14-09-2018	Customs (Finalisation of Provisional Assessment) Regulations, 2018

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
12-01-1995	Grant of Customs facilities to Indian Diplomatic Officers returning to India on termination of their assignment in Indian Mission abroad - Circular No.4/95-Customs, dated 12.01.95
12-01-1995	Import of Firearm under Baggage and Transfer of Residence Rules - clarification.- Circular No.3/95-Customs, dated 12.1.1995
12-01-1995	Fire arms import under baggage / TR Rules- Circular No.3/95-Customs, dated 4.1.95
12-01-1995	Grant of Customs facilities to Indian Diplomatic Officers returning to India on termination of their assignment in Indian Mission abroad - Circular No.4/95-Customs, dated 12.01.95
18-01-1995	Prohibition & Restrictions - Import of books entitled ENCYCLOPEDIA BRITANNICA 1994 - published by Encyclopedia Britannica Inc., U.K., imported by M/s. Jaico Publishing House, Bombay - containing incorrect map of India - Circular No.5/1995-Customs, dated 18.1.95
23-01-1995	Adjudication of cases involving under valuation of imported goods - Circular No.8/1995-Customs, dated 23.1.1995
31-01-1995	Customs - Numbering system in respect of clarification circulars issued from the Board - Procedure .- Circular No.9/1995-Customs, dated 31.1.1995
02-02-1995	Guidelines for Baggage Clearance - Compilation of instructions issued by CBEC on clearance of passengers baggage (as on 30.9.94).- Circular No.10/1995-Customs, dated 2.2.1995
22-02-1995	Constitution of a Watch Dog Panel at Customs Houses - Circular No.14/1995-Customs, dated 22.2.1995
01-03-1995	Export of Commercial Goods as Baggage - Instructions.- Circular No.17/1995-Customs, dated 1.3.1995
16-03-1995	Regarding undue delay in shipment of handicrafts items due to non antique declaration by Archaeological Experts - Complaint made by Export Promotion Council for Handicrafts. - Circular No.22/1995-Customs, dated 16.3.1995
21-03-1995	Sale of books from shipping vessels in port - Circular No.23/1995-Customs, dated 21.03.1995
27-03-1995	:- Declaration of ONGC installations in Bombay High as Designated Area - Circular No.28/1995-Customs, dated 27.3.1995
10-04-1995	import Manifest (Vessels) Amendment Regulations, 1995 - Instructions.- Circular 36/1995-Customs, dated 10.4.1995
19-04-1995	Supermizer - SMX clasification. - Circular No.45/1995-Customs, dated 19.4.1995
24-04-1995	Local customs instructions at Bombay Airport to Air India not to allow any through Traffic via Bombay to any other points in India.- Circular No.42/1995-Customs, dated 24.4.1995
26-04-1995	Detection of explosives and other war materials in imported consignments of heavy melting scrap - Procedure for disposal. - Circular No.43/1995-Customs, dated 26.4.1995
17-05-1995	Monitoring of EOUs and Debonded/Converted Units working in same Premises - Circular No.38/1995-Customs dated 17.5.1995
18-05-1995	Import of personal and household effects under T.R. concessions - complaints of harassment - Circular No.50/1995-Customs, dated 18.5.1995
30-05-1995	Finance Act, 1995 - Delegation of powers to customs officers under Section 142 of the Customs Act, 1962 - Instructions - Circular No.54/1995-Customs, dated 30.5.1995
30-05-1995	Assessment of goods imported in CKD/ SKD condition.- Circular No.55/1995-Customs, dated 30.5.1995
30-05-1995	Assessment and clearance of goods imported by Courier Mode- Courier Imports (Clearance) Regulation 1995 - Circular No.56/1995-Customs, dated 30.5.1995
31-05-1995	Finance Act, 1995 - Interest on arrears of confirmed demands - Circular No.58/1995-Customs, dated 31.5.1995
05-06-1995	Customs refund applications regulations - CBEC clarification. - Circular No.59/1995-Customs, dated 5.6.95
06-06-1995	Re-import of exported goods - Duty leviability explained. - Circular No.61/1995-Customs, dated 6.6.9506
07-06-1995	Transfer of Residence Form Revision. - Circular No.63/1995-Customs, dated 7.6.95
20-06-1995	Customs & Import facilities to experts assigned to India under the various Aid Schemes viz. UN and its Specialised Agencies (Regular) Programme, UNDP, Colombo Plan, India French Programme and other Bilateral Technical Cooperation Agreements with Foreign Countries. - Circular No.70/1995-Customs, dated 20.6.1995
22-06-1995	Multi- modal Transportation of Goods Act, 1993 - Grant of Custom House Agents licence etc. to Multi-modal Transport Operators - Circular No.72/1995-Customs, dated 22.6.1995
26-06-1995	Imports by Airlines Crew - Clarification regarding. - Circular 73/1995-Cus., dated 26.6.95
27-06-1995	Gold/ Silver Imports Scheme - Clarification regarding improbability of gold/ silver coins - Circular No.74/1995-Cus., dated 27.6.95
28-06-1995	Procedure to be followed in cases where the implementation of the High Court's judgement is pending for want of stay from the Hon'ble Supreme Court - instructions. - Circular No.76/1995-Customs, 28.6.95
30-06-1995	ICDs/ CFSs - Movement of Cargo by Road permitted. - Circular No.77/1995-Customs, dated 30.6.1995
06-07-1995	Duty free imports by United Nations and its agencies - Clarification. - Circular No.79/95-Customs, dated 6.7.95
06-07-1995	Security Tamper Proof Seals on containerised cargo- Circular No.80/1995-Customs, dated
25-07-1995	Customs detention of imported cargo at ports - Instruction.- Circular No.84/1995-Customs, dated 25.7.1995
31-07-1995	Classification of light computers.- Circular No.87/1995-Customs, dated 31.07.95
09-08-1995	Assessment under Project Import Regulations, 1986 - Requirement of cash security in lieu of bank guarantee.- Circular No.89/1995-Customs, dated 9.8.1995
14-08-1995	Import of cars by State Tourism Corporations, Tour Operators etc. - Circular No.93/1995-Customs, dated 14.8.95
23-08-1995	Sale of cars to STC by foreign privileged persons -Delay in realisation of duty - Circular No.95/1995-Customs, dated 23.08.95
29-08-1995	: Clarification regarding policy relating import of cars.- Circular No.96-1995-Customs, dated 29.08.1995

Year	Description	Hindi Description	Files(Eng)	Files(Hindi)
18-07-1988	Notification No.51/1988-Cus(NT), dated 18.7.1988
29-08-1991	Notification No.61/1991-Cus(NT), dated 29.8.1991
30-09-1994	Notification No.49/1994-Cus(NT), dated 30.9.1994
21-11-1994	Notification No.61/1994-Cus(NT), dated 21.11.1994
21-11-1994	Notification No.62/1994-Cus(NT), dated 21.11.1994
01-01-1995	Notification No.1/1995-Cus(NT), dated 1.1.1995
01-01-1995	Notification No.2/1995-Cus(NT), dated 1.1.1995
05-10-1995	Notification No.62/1995-Cus(NT), dated 5.10.1995
07-12-1995	Notification No.73/1995-Cus(NT), dated 07.12.1995
29-07-1997	Notification No.35/1997-Cus(NT), dated 29.7.1997
02-06-1998	Notification No.30/1998-Cus(NT), dated 2.6.1998
22-10-1999	Notification No.59/1999-Cus(NT), dated 22.10.1999
05-01-2000	Notification No.5/2000-Cus(NT), dated 5.1.2000
05-01-2000	Notification No.3/2000-Cus(NT), dated 5.1.2000
05-01-2000	Notification No.4/2000-Cus(NT), dated 5.1.2000
13-01-2000	Notification No.07/2000-Cus(NT), dated 13.01.2000
13-01-2000	Notification No.06/2000-Cus(NT), dated 13.01.2000
21-02-2000	Notification No.11/2000-Cus(NT), dated 21.2.2000
21-02-2000	Notification No.11/2000-Cus(NT), dated 21.2.2000
25-02-2000	Notification No.14/2000-Cus(NT), dated 25.2.2000
16-03-2000	Notification No.21/2000-Cus(NT), dated 16.3.2000
27-04-2000	Notification No.28/2000-Cus(NT), dated 27.4.2000
27-04-2000	Notification No.29/2000-Cus(NT), dated 27.4.2000
27-04-2000	Notification No.26/2000-Cus(NT), dated 27.4.2000
27-04-2000	Notification No.27/2000-Cus(NT), dated 27.4.2000
09-05-2000	Notification No.31/2000-Cus(NT), dated 9.5.2000
30-05-2000	Notification No.40/2000-Cus(NT), dated 30.5.2000
30-05-2000	Notification No.39/2000-Cus(NT), dated 30.5.2000
06-07-2000	Notification No.46/2000-Cus(NT), dated 6.7.2000
09-08-2000	Notification No.49/2000-Cus(NT), dated 9.8.2000
09-08-2000	Notification No.50/2000-Cus(NT), dated 9.8.2000
21-09-2000	Notification No.56/2000-Cus(NT), dated 21.09.2000
10-10-2000	Notification No.61/2000-Cus(NT), dated 10.10.2000
10-10-2000	Notification No.60/2000-Cus(NT), dated 10.10.2000
10-10-2000	Notification No.59/2000-Cus(NT), dated 10.10.2000
23-11-2000	Notification No.69/2000-Cus(NT), dated 23.11.2000
26-02-2001	Notification No.8/2001-Cus(NT), dated 26.2.2001
26-02-2001	Notification No.7/2001-Cus(NT), dated 26.2.2001
26-02-2001	Notification No.6/2001-Cus(NT), dated 26.2.2001
14-03-2001	Notification No.11/2001-Cus(NT), dated 14.3.2001

Schedule 1. THE SCHEDULE