82. Label or declaration accompanying goods to be treated as
entry:
In the case of goods imported or exported by post, any label or
declaration accompanying the goods, which contains the description,
quantity and value thereof, shall be deemed to be an entry for import
or export, as the case may be, for the purposes of this Act.
83. Rate of duty and tariff valuation in respect of goods
imported or exported by post:
(1) The rate of duty and tariff value, if any, applicable to any
goods imported by post shall be the rate and valuation in force on the
date on which the postal authorities present to the proper officer a
list containing the particulars of such goods for the purpose of
assessing the duty thereon:
Provided that if such goods are imported by a vessel and the list of
the goods containing the particulars was presented before the date of
the arrival of the vessel, it shall be deemed to have been presented
on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any
goods exported by post shall be the rate and valuation in force on the
date on which the exporter delivers such goods to the postal
authorities for exportation.
84. Regulation regarding goods imported or to be exported by
post:
The Board may make regulations providing for-
(a) the form and manner in which an entry may be made in respect of
any specified class of goods imported or to be exported by post, other
than goods which are accompanied by a label or declaration containing
the description, quantity and value thereof;
(b) the examination, assessment to duty, and clearance of goods
imported or to be exported by post;
(c) the transit or transhipment of goods imported by post, from one
customs station to another or to a place outside India.
Stores
85. Stores may be allowed to be warehoused without assessment to
duty:
Where any imported goods are entered for warehousing and the
importer makes and subscribes to a declaration that the goods are to
be supplied as stores to vessels or aircrafts without payment of
import duty under this Chapter, the proper officer may permit the
goods to be warehoused without the goods being assessed to duty
86. Transit and transhipment of stores:
(1) Any stores imported in a vessel or aircraft may, without payment
of duty, remain on board such vessel or aircraft while it is in India.
(2) Any stores imported in a vessel or aircraft may, with the
permission of the proper officer, be transferred to any vessel or
aircraft as stores for consumption therein as provided in section 87
or section 90.
87. Imported stores may be consumed on board a foreign-going
vessel or aircraft:
Any imported stores on board a vessel or aircraft (other than stores
to which section 90 applies) may, without payment of duty, be consumed
thereon as stores during the period such vessel or aircraft is a
foreign-going vessel or aircraft.
88. Application of section 69 and Chapter X to stores:
The provision of section 69 and Chapter X shall apply to stores
(other than those to which section 90 applies) as they apply to other
goods, subject to the modifications that-
(a) for the words "exported to any place outside India" or
the word "exported", wherever they occur, the words "taken
on board any foreign-going vessel or aircraft as stores" shall be
substituted;
(b) in the case of drawback on fuel and lubricating oil taken on
board any foreign-going aircraft as stores, sub-section (1) of section
74 shall have effect as if for the words "ninety-eight percent",
the words "the whole" were substituted.
89. Stores to be free of export duty:
Goods produced or manufactured in India and required as stores on
any foreign-going vessel or aircraft may be exported free of duty in
such quantities as the proper officer may determine, having regard to
the size of the vessel or aircraft, the number of passengers and crew
and the length of the voyage or journey on which the vessel or
aircrafts is about to depart.
90. Concessions in respect of imported stores for the Navy:
(1) Imported stores specified in sub-section (3) may without payment
of duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to stores
specified in sub-section (3) as they apply to other goods, subject to
the modifications that-
(a) for the words "exported to any place outside India" or
the word "exported", wherever they occur, the words "taken
on board a ship of the Indian navy" shall be substituted;
(b) for the words "ninety-eight percent" in sub-section
(1) of section 74, the words "the whole" shall be
substituted.
(3) The stores referred to in sub-sections (1) and (2) are the
following:-
(a) stores for the use of a ship of the Indian Navy;
(b) stores supplied free by the Government for the use of the crew
of a ship of the Indian Navy in accordance with their conditions of
service.
Chapter XII: Provisions relating to Coastal Goods and vessels
carrying Coastal Goods
91. Chapter not to apply to baggage and stores:
The provision of this Chapter shall not apply to baggage and stores.
92. Entry of coastal goods:
(1) The consignor of any coastal goods shall make an entry thereof
by presenting to the proper officer a bill of coastal goods in the
prescribed form.
(2) Every such consignor while presenting a bill of coastal goods
shall, at the foot thereof, make and subscribe to a declaration as to
the truth of the contents of such bill.
93. Coastal goods not to be loaded until bill relating thereto
is passed, etc.:
The master of a vessel shall not permit the loading of any coastal
goods on the vessel until a bill relating to such goods presented
under section 92 has been passed by the proper officer and has been
delivered to the master by the consignor.
94. Clearance of coastal goods at destination:
(1) The master of a vessel carrying any coastal goods shall carry on
board the vessel all bills relating to such goods delivered to him
under section 93 and shall, immediately on arrival of the vessel at
any customs or coastal port, deliver to the proper officer of that
port all bills relating to the goods which are to be unloaded at that
port.
(2) Where any coastal goods are unloaded at any port, the proper
officer shall permit clearance thereof if he is satisfied that they
are entered in a bill of coastal goods delivered to him under
sub-section (1).
95. Master of a coasting vessel to carry on advice book:
(1) The master of every vessel carrying coastal goods shall be
supplied by the Customs authorities with a book to be called the "advice
book".
(2) The proper officer at each port of call by such vessel shall
make such entries in the advice book as he deems fit, relating to the
goods loaded on the vessel at that port.
(3) The master of every such vessel shall carry the advice book on
board the vessel and shall on arrival at each port of call deliver it
to the proper officer at that port for his inspection.
96. Loading and unloading of coastal goods at customs port or
coastal port only:
No coastal goods shall be loaded on, or unloaded from, any vessel at
any port other than a customs port or a coastal port appointed under
section 7 for the loading or unloading of such goods.
97. No casting vessel to leave without written order:
(1) The master of a vessel which has brought or loaded any coastal
goods at a customs or coastal port shall not cause or permit the
vessel to depart from such port until a written order to that effect
has been given by the proper officer.
(2) No such order shall be given until-
(a) the master of the vessel has answered the questions put to him
under section 38;
(b) all charges and penalties due in respect of that vessel or from
the master thereof have been paid or the payment secured by such
guarantee or deposit of such amount as the proper officer may direct;
(c) the master of the vessel has satisfied the proper officer that
no penalty is leviable on him under section 116 or the payment of any
penalty that may be levied upon him under that section has been
secured by such guarantee or deposit of such amount as the proper
officer may direct;
(d) the provisions of this Chapter and any rules and regulations
relating to coastal goods and vessels carrying coastal goods have been
complied with.
98. Application of certain provisions of this Act to coastal
goods, etc.:
(1) Sections 33, 34 and 36 shall, so far as may be, apply to coastal
goods as they apply to imported goods or export goods.
(2) Sections 37 and 38 shall, so far as may be, apply to vessels
carrying coastal goods as they apply to vessels carrying imported
goods or export goods.
(3) The Central Government may, by notification in the Official
Gazette direct that all or any of the other provisions of Chapter VI
and the provisions of section 45 shall apply to coastal goods or
vessels carrying coastal goods subject to such exceptions and
modifications as may be specified in the notification.
98A. Power to relax:
(1) If the Central Government is satisfied that it is necessary in
the public interest so to do it may, by notification in the Official
Gazette, exempt generally, either absolutely or subject to such
conditions as may be specified in the notification, coastal goods or
vessels carrying coastal goods from all or any of the provisions of
this Chapter.
99. Power to make rules in respect of coastal goods and coasting
vessels:
The Central Government may make rules for-
(a) preventing the taking out of India of any coastal goods the
export of which is dutiable or prohibited under this Act or any other
law for the time being in force;
(b) preventing, in the case of a vessel carrying coastal goods as
well as imported or export goods, the substitution of imported or
export goods by coastal goods.
Chapter XIII: Searches, Seizure and Arrest
100. Power to search suspected persons entering or leaving
India, etc.:
(1) If the proper officer has reason to believe that any person to
whom this section applies has secreted about his person, any goods
liable to confiscation or any documents relating thereto, he may
search that person.
(2) This section applies to the following persons, namely:
(a) any person who has landed from or is about to board, or is on
board any vessel within the Indian customs waters;
(b) any person who has landed from or is about to board, or is on
board a foreign-going aircraft;
(c) any person who has got out of, or is about to get into, or is
in, a vehicle, which has arrived from, or is to proceed to any place
outside India;
(d) any person not included in clauses (a), (b) or (c) who has
entered or is about to leave India;
(e) any person in a customs area.
101. Power to search suspected persons in certain other cases:
(1) Without prejudice to the provisions of section 100, if an
officer of customs empowered in this behalf by general or special
order of the Commissioner of Customs, has reason to believe that any
person has secreted about his person any goods of the description
specified in sub-section (2) which are liable to confiscation, or
documents relating thereto, he may search that person.
(2) The goods referred to in sub-section (1) are the following:-
(a) gold;
(b) diamonds;
(c) manufacturers of gold or diamond;
(d) watches;
(e) any other class of goods which the Central Government may, by
notification in the Official Gazette, specify
102. Person to be searched may require to be taken before
gazetted officer of customs or Magistrate:
(1) When any officer of customs is about to search any person under
the provisions of section 100 or section 101, the officer of customs
shall, if such persons so requires, take him without unnecessary delay
to the nearest gazetted officer of customs or Magistrate.
(2) If such requisition is made, the officer of customs may detain
the person making it until he can bring him before the gazetted
officer of customs or the Magistrate.
(3) The gazetted officer of customs or the Magistrate before whom
any such person is brought shall, if he sees no reasonable ground for
search, forthwith discharge the person but otherwise shall direct that
search be made.
(4) Before making a search under the provisions of section 100 or
section 101, the officer of customs shall call upon two or more
persons to attend and witness the search and may issue an order in
writing to them or any of them so to do; and the search shall be made
in the presence of such persons and a list of all things seized in the
course of such search shall be prepared by such officer or other
person and signed by such witnesses.
(5) No female shall be searched by any one excepting a female.
103. Power to screen on X-ray bodies of suspected persons for
detecting secreted goods:
(1) Where the proper officer has reason to believe that any person
referred to in sub-section (2) of section 100 has any goods liable to
confiscation secreted inside his body, he may detain such person and
produce him without unnecessary delay before the nearest Magistrate.
(2) A Magistrate before whom any person is brought under sub-section
(1) shall, if he sees no reasonable ground for believing that such
person has any such goods secreted inside his body, forthwith
discharge such person.
(3) Where any such Magistrate has reasonable ground for believing
that such person has any such goods secreted inside his body and the
Magistrate is satisfied that for the purpose of discovering such goods
it is necessary to have the body of such person screened or X-rayed,
he may make an order to that effect.
(4) Where a Magistrate has made any order under sub-section (3), in
relation to any person, the proper officer shall, as soon as
practicable, taken such person before a radiologist possessing
qualifications recognized by the Central Government for the purpose of
this section, and such person shall allow the radiologist to screen or
X-ray his body.
(5) A radiologist before whom any person is brought under
sub-section (4) shall, after screening on X-raying the body of such
person, forwards his report, together with any X-ray pictures taken by
him, to the Magistrate without unnecessary delay.
(6) Where on receipt of a report from a radiologist under
sub-section (5) or otherwise, the Magistrate is satisfied that any
person has any goods liable to confiscation secreted inside his body,
he may direct that suitable action for bringing out such goods be
taken on the advice and under the supervision of a registered medical
practitioner and such person shall be bound to comply with such
direction:
Provided that in the case of a female no such action shall be taken
except on the advice and under the supervision of a female registered
medical practitioner.
(7) Where any person is brought before a Magistrate under this
section, such Magistrate may for the purpose of enforcing the
provisions of this section order such persons to be kept in such
custody and for such period as he may direct.
(8) Nothing in this section shall apply to any person referred to in
sub-section (1), who admits that goods liable to confiscation are
secreted inside his body, and who voluntarily submits himself for
suitable action being taken for bringing out such goods.
Explanation:
For the purposes of this section, the expression, "registered
medical practitioner" means any person who holds a qualification
granted by an authority specified in the Schedule to the Indian
Medical Degrees Act, 1916 (7 of 1916), or notified under section 3 of
that Act, or by an authority specified in any of the Schedules to the
Indian Medical Council Act, 1956 (102 of 1956)
104. Power to arrest:
(1) If an officer of customs empowered in this behalf by general or
special order of the Commissioner of Customs has reason to believe
that any person in India or within the Indian Customs waters has been
guilty of an offence punishable under section 135, he may arrest such
person and shall, as soon as may be, inform him of the grounds for
such arrest.
(2) Every person arrested under sub-section (1) shall, without
unnecessary delay, be taken to a Magistrate.
(3) Where an officer of customs has arrested any person under
sub-section (1), he shall, for the purpose of releasing such person on
bail or otherwise, have the same powers and be subject to the same
provisions as the officer-in-charge of a police station has and is
subject to under the Code of Criminal Procedure, 1898 (5 of 1898)
(4) Notwithstanding anything contained in the Code of Criminal
Procedure, 1898 (5 of 1898), an offence under his Act shall not be
cognizable.
105. Power to search premises:
(1) If the Assistant Commissioner of Customs in any area adjoining
the land frontier or the coast of India an officer of customs
specially empowered by name in this behalf by the Board, has reason to
believer that any goods liable to confiscation, or any documents or
things which in his opinion will be useful for or relevant to any
proceeding under this Act, are secreted in any place, he may authorise
any officer of customs to search or may himself search for such goods,
documents or things.
(2) The provisions of the Code of Criminal Procedure, 1898 (5 of
1898), relating to searches shall, so far as may be, apply to searches
under this section subject to the modification that sub-section (5) of
section 165 of the said Code shall have effect as if for the word "Magistrate",
wherever it occurs, the words "Commissioner of Customs" were
substituted.
106. Power to stop and search conveyances:
(1) Where the proper officer has reason to believe that any
aircraft, vehicle or animal in India or any vessel in India or within
the Indian customs waters has been, is being, or is about to be, used
in the smuggling of any goods or in the carriage of any goods which
have been smuggled, he may at any time stop any such vehicle, animal
or vessel or, in the case of an aircraft, compel it to land, and-
(a) rummage and search any part of the aircraft, vehicle or vessel;
(b) examine and search any goods in the aircraft, vehicle or vessel
or on the animal;
(c) break open the lock of any door or package for exercising the
powers conferred by clauses (a) and (b), if the keys are withheld.
(2) Where for the purposes of sub-section (1) -
(a) it becomes necessary to stop any vessel or compel any aircraft
to land, it shall be lawful for any vessel or aircraft in the service
of the Government while flying her proper flag and any authority
authorised in this behalf by the Central Government to summon such
vessel to stop or the aircraft to land, by means of an international
signal, code or other recognized means, and thereupon, such vessel
shall forthwith stop or such aircraft shall forthwith land; and if it
fails to do so, chase may be given thereto by any vessel or aircrafts
as aforesaid and if after a gun is fired as a signal the vessel fails
to stop or the aircraft fails to land, it may be fired upon;
(b) it becomes necessary to stop any vehicle or animal, the proper
officer may use all lawful means for stopping it, and where such means
fail, the vehicle or animal may be fired upon.
106A. Power to inspect:
Any proper officer authorised in this behalf by the Commissioner of
Customs may, for the purpose of ascertaining whether or not the
requirements of this Act have been complied with, at any reasonably
time, enter any place intimated under chapter IVA or chapter IVB, as
the case may be, and inspect the goods kept or stored therein and
require any person found therein, who is for the time being in charge
thereof, to produce to him for his inspection the accounts maintained
under the said Chapter IVA or Chapter IVB, as the case may be, and to
furnish to him such other information as he may reasonably require for
the purpose of ascertaining whether or not such goods have been
illegally imported, exported are likely to be illegally exported.
107. Power to examine persons:
Any officer of customs empowered in this behalf by general or
special order of the Commissioner of Customs may, during the course of
any enquiry in connection with the smuggling of any goods,-
(a) require any person to produce or deliver any document or thing
relevant to the enquiry;
(b) examine any person acquainted with the facts and circumstances
of the case.
108. Power to summon persons to give evidence and produce
documents:
(1) Any gazetted officer of customs shall power to summon any person
whose attendance he considers necessary either to give evidence or to
produce a document or any other thing in any inquiry which such
officer is making in connection with the smuggling of any goods.
(2) A summons to produce documents or other things may be for the
production of certain specified documents or things or for the
production of all documents or things of a certain description in the
possession or under the control of the person summoned.
(3) All persons so summoned shall be bound to attend either in
person or by an authorised agent, as such officer may direct; and all
persons so summoned shall be bound to state the truth upon any subject
respecting which they are examined or make statements and produce such
documents and other things as may be required: Provided that the
exemption under section 132 of the Code of Civil Procedure, 1908 (5 of
1908), shall be applicable to any requisition for attendance under
this section.
(4) Every such inquiry as aforesaid shall be deemed to be a judicial
proceeding within the meaning of section 193 and section 228 of the
Indian Penal Code, 1860 (45 of 1860).
109. Power to require production of order permitting clearance
of goods imported by land:
Any officer of customs appointed for any area adjoining the land
frontier of India and empowered in this behalf by general or special
order of the Board, may require any person in possession of any goods
which such officer has reason to believe to have been imported into
India by land, to produce the order made under section 47 permitting
clearance of the goods: Provided that nothing in this section shall
apply to any imported goods passing from a land frontier to a land
customs station by a route appointed under clause (c) of section 7.
110. Seizure of goods, documents and things:
(1) If the proper officer has reason to believe that any goods are
liable to confiscation under this Act, he may seize such goods:
Provided that where it is not practicable to seize any such goods, the
proper officer may serve on the owner of the goods an order that he
shall not remove, part with, or otherwise deal with the goods except
with the previous permission of such officer.
(1A) The Central Government may, having regard to the perishable or
hazardous nature of any goods, depreciation in the value of the goods
with the passage of time, constraints of storage space for the goods
or any other relevant considerations, by notification in the Official
Gazette, specify the goods or class of goods which shall, as soon as
may be after its seizure under sub-section (1), be disposed of by the
proper officer in such manner as the Central Government may, from time
to time, determine after following the procedure hereinafter
specified.
(1B) Where any goods, being goods specified under sub-section (1A),
have been seized by a proper officer under sub-section (1), he shall
prepare an inventory of such goods containing such details relating to
their description, quality, quantity, mark, numbers, country of origin
and other particulars as the proper officer may consider relevant to
the identity of the goods in any proceedings under this Act and shall
make an application to a Magistrate for the purpose of-
(a) certifying the correctness of the inventory so prepared; or
(b) taking, in the presence of the Magistrate, photographs of such
goods, and certifying such photographs as true; or
(c) allowing to draw representative samples of such goods, in the
presence of the Magistrate, and certifying the correctness of any list
of samples so drawn.
(1C) Where an application is made under sub-section (1B), the
Magistrate shall, as soon as may be, allow the application.
(2) Where any goods are seized under sub-section (1) and no notice
in respect thereof is given under clause (a) of section 124 within six
months of the seizure of the goods, the goods shall be returned to the
person from whose possession they were seized: Provided that the
aforesaid period of six months may, on sufficient cause being shown,
be extended by he Commissioner of Customs for a period not exceeding
six months.
(3) The proper officer may seize any documents or things which, in
his opinion, will be useful for, or relevant to, any proceeding under
this Act.
(4) The person from whose custody any documents are seized under
sub-section (3) shall be entitled to make copies thereof or taken
extracts therefrom in the presence of an officer of customs.
Chapter XIV: Confiscation of Goods and Conveyances and
Imposition of Penalties
111. Confiscation of improperly imported goods, etc:
The following goods brought from a place outside India shall be
liable to confiscation:-
(a) any goods imported by sea or air which are unloaded or attempted
to be unloaded at any place other than a customs port or customs
airport appointed under clause (a) of section 7 for the unloading of
such goods;
(b) any goods imported by land or inland water through any route
other a route specified in a notification issued under clause (c) of
section 7 for the import of such goods;
(c) any dutiable or prohibited goods brought into any bay, gulf,
creek or tidal river for the purpose of being landed at a place other
than a customs port;
(d) any goods which are imported or attempted to be imported or are
brought within the Indian customs waters for the purpose of being
imported, contrary to any prohibition imposed by or under this Act or
any other law for the time being in force;
(e) any dutiable or prohibited goods found concealed in any manner
in any conveyance;
(f) any dutiable or prohibited goods required to be mentioned under
the regulations in an import manifest or import report which are not
so mentioned;
(g) any dutiable or prohibited goods which are unloaded from a
conveyance in contravention of the provisions of section 32, other
than goods inadvertently unloaded but included in the record kept
under sub-section (2) of section 45;
(h) any dutiable or prohibited goods unloaded or attempted to be
unloaded in contravention of the provisions of section 33 or section
34;
(i) any dutiable or prohibited goods found concealed in any manner
in any package either before or after the unloading thereof;
(j) any dutiable or prohibited goods removed or attempted to be
removed from a customs area or a warehouse without the permission of
the proper officer or contrary to the terms of such permission;
(k) any dutiable or prohibited goods imported by land in respect of
which the order permitting clearance of the goods required to be
produced under section 109 is not produced or which do not correspond
in any material particular with the specification contained therein;
(l) any dutiable or prohibited goods which are not included or are
in excess of those included in the entry made under this Act, or in
the case of baggage in the declaration made under section 77;
(m) any goods which do not correspond in respect of value or in any
other particular with the entry made under this Act or in the case of
baggage with the declaration made under section 77 in respect there
of;
(n) any dutiable or prohibited goods transitted with or without
transhipment or attempted to be so transitted in contravention of the
provisions of Chapter VIII;
(o) any goods exempted, subject to any condition, from duty or any
prohibition in respect of the import thereof under this Act or any
other law for the time being in force, in respect of which the
condition is not observed, unless the non-observance of the condition
was sanctioned by the proper officer;
(p) any notified goods in relation to which any provisions of
Chapter IVA or of any rule made under this Act for carrying out the
purposes of that Chapter have been contravened
112. Penalty for improper importation of goods, etc.:
Any person-
(a) who, in relation to any goods, does or omits to do any act which
act or omission would render such goods liable to confiscation under
section 111, or abets the doing or omission of such an act, or
(b) who acquires possession of or is in any way concerned in
carrying, removing, depositing, harbouring, keeping, concealing,
selling or purchasing, or in any other manner dealing with any goods
which he knows or has reason to believe are liable to confiscation
under section 111 shall be liable,-
(i) in the case of goods in respect of which any prohibition is in
force under this Act or any other law for the time being in force, to
a penalty not exceeding five times the value of the goods or one
thousand rupees, whichever is the greater;
(ii) in the case of dutiable goods, other than prohibited goods, to
a penalty not exceeding five times the duty sought to be evaded on
such goods or one thousand rupees, whichever is the greater;
(iii) in the case of goods in respect of which the value stated in
the entry made under this Act or in the case of baggage, in the
declaration made under section 77 (in either case hereafter in this
section referred to as the declared value) is higher than the value
thereof, to a penalty not exceeding five times the difference between
the declared value and the value thereof or one thousand rupees,
whichever is the greater;
(iv) in the case of goods falling both under clauses (i) and (iii),
to a penalty not exceeding five times the value of the goods or five
times the difference between the declared value and the value thereof
or one thousand rupees, whichever is the highest;
(v) in the case of goods falling both under clauses (ii) and (iii),
to a penalty not exceeding five times the duty sought to be evaded on
such goods or five times the difference between the declared value and
the value thereof or one thousand rupees, whichever is the highest.
113. Confiscation of goods attempted to be improperly exported,
etc.:
The following export goods shall be liable to confiscation:-
(a) any goods attempted to be exported by sea or air from any place
other than a customs port or a customs airport appointed for the
loading of such goods;
(b) any goods attempted to be exported by land or inland water
through any route other than a route specified in a notification
issued under clause (c) of section 7 for the export of such goods;
(c) any dutiable or prohibited goods brought near the land frontier
or the coast of India or near any bay, gulf, creek or tidal river for
the purpose of being exported from a place other than a land-customs
station or a customs port appointed for the loading of such goods;
(d) any goods attempted to be exported or brought within the limits
of any customs area for the purpose of being exported, contracted to
any prohibition imposed by or under this Act or any other law for the
time being in force;
(e) any dutiable or prohibited goods found concealed in a package
which is brought within the limits of a customs area for the purpose
of exportation;
(f) any dutiable or prohibited goods which are loaded or attempted
to be loaded in contravention of the provisions of section 33 or
section 34;
(g) any dutiable or prohibited goods loaded or attempted to be
loaded on any conveyance, or water-borne, or attempted to be
water-borne for being loaded on any vessel, the eventual destination
of which is a place outside India, without the permission of the
proper officer;
(h) any dutiable or prohibited goods which are not included or are
in excess of those included in the entry made under this Act, or in
the case of baggage in the declaration made under section 77;
(i) any dutiable or prohibited goods or goods entered for
exportation under a claim for drawback which do not correspond in any
material particular with the entry made under this Act or in the case
of baggage with the declaration made under section 77 in respect
thereof;
(j) any goods on which import duty has not been paid and which are
entered for exportation under a claim for drawback under section 74;
(k) any goods cleared for exportation under a claim for drawback
which are not loaded for exportation on account of any willful act,
negligence or default of the exporter, his agent or employee, or which
after having been loaded for exportation are unloaded without the
permission of the proper officer
(l) any specified goods in relation to which any provisions of
Chapter IVB or of any rule made under this Act for carrying out the
purposes of that Chapter have been contravened.
114. Penalty for attempt to export goods improperly, etc.:
Any person who, in relation to any goods, does or omits to do, any
act, which act or omission would render such goods liable to
confiscation under section 113, or abets the doing or omission of such
an act, shall be liable
(i) in the case of goods in respect of which any prohibition is in
force under this Act or any other law for the time being in force, to
penalty not exceeding five times the value of the goods or one
thousand rupees, whichever is the greater;
(ii) in the case of dutiable goods, other than prohibited goods, to
a penalty not exceeding five times the duty sought to be evaded on
such goods or one thousand rupees, whichever is the greater;
(iii) in the case of goods under claim for drawback, to a penalty
not exceeding five times the amount of drawback claimed or one
thousand rupees, whichever is the greater.
114A. Penalty for short-levy or non-levy of duty in certain
cases :
Where the duty has not been levied or has been short levied or the
interest has not been charged or paid or has been part paid or the
duty or interest has been erroneously refunded by reason of collusion
or any wilful mis-statement or suppression of facts, the person who is
liable to pay the duty or interest, as the case may be, as determined
under sub-section (2) of section 28 shall also be liable to pay a
penalty equal to the duty or interest so determined :
Provided that where the duty or interest determined to be payable is
reduced or increased by the Commissioner (Appeals), the Appellate
Tribunal or, as the case may be, the court, then, for the purpose of
this section, the duty or interest as reduced or increased, as the
case may be shall be taken into account :
Provided further that where any penalty has been levied under this
section, no penalty shall be levied under section 112 or section 114.
115. Confiscation of conveyances:
(1) The following conveyances shall be liable to confiscation:-
(a) any vessel which is or has been within the Indian customs
waters, any aircraft which is or has been in India, or any vehicle
which is or has been in a customs area, while constructed, adapted,
altered or fitted in any manner for the purpose of concealing goods;
(b) any conveyance from which the whole or any part of the goods is
thrown overboard, staved or destroyed so as to prevent seizure by an
officer of customs;
(c) any conveyance which having been required to stop or land under
section 106 fails to do so, except for good and sufficient cause;
(d) any conveyance from which any warehoused goods cleared for
exportation, or any other goods cleared for exportation under a claim
for drawback, are unloaded, without the permission of the proper
officer;
(e) any conveyance carrying imported goods which has entered India
and is afterwards found with the whole of substantial portion of such
goods missing, unless the master of the vessel or aircraft is able to
account for the loss of, or deficiency in, the goods.
(2) Any conveyance or animal used as a means of transport in the
smuggling of any goods or in the carriage of any smuggled goods shall
be liable to confiscation, unless the owner of the conveyance or
animal proves that it was so used without the knowledge or connivance
of the owner himself, his agent, if any, and the person in charge of
the conveyance or animal.
Provided that where any such conveyance is used for the carriage of
goods or passengers for hire, the owner of any conveyance shall be
given an option to pay in lieu to the confiscation of the conveyance a
fine not exceeding the market price of the goods which are sought to
be smuggled or the smuggled goods, as the case may be.
Explanation:
In this section, "market price" means market price at the
date when the goods are seized.
116. Penalty for not accounting for goods:
If any goods loaded in a conveyance for importation into India, or
any goods transhipped under the provisions of this Act or coastal
goods carried in a conveyance, are not unloaded at their place of
destination in India, or if the quantity unloaded is short of the
quantity to be unloaded at that destination, and if the failure to
unload or the deficiency is not accounted for to the satisfaction of
the Assistant Commissioner of Customs, the person-in-charge of the
conveyance shall be liable,-
(a) in the case of goods loaded in a conveyance for importation into
India or goods transhipped under the provisions of this Act, to a
penalty not exceeding twice the amount of duty that would have been
chargeable on the goods not unloaded or the deficient goods, as the
case may be, had such goods been imported;
(b) in the case of coastal goods, to a penalty not exceeding twice
the amount of export duty that would have been chargeable on the goods
not unloaded or the deficient goods, as the case may be, had such
goods been exported.
117. Penalties for contravention, etc., not expressly mentioned:
Any person who contravenes any provision of this Act or abets any
such contravention or who fails to comply with any provision of this
Act with which it was his duty to comply, where no express penalty is
elsewhere provided for such contravention or failure, shall be liable
to a penalty not exceeding one thousand rupees.
118. Confiscation of packages and their contents:
(a) Where any goods imported in a package are liable to
confiscation, the package and any other goods imported in that package
shall also be liable to confiscation.
(b) Where any goods are brought in a package within the limits of a
customs area for the purpose of exportation and are liable to
confiscation, the package and any other goods contained therein shall
also be liable to confiscation.
119. Confiscation of goods used for concealing smuggled goods:
Any goods used for concealing smuggled goods shall also be liable to
confiscation.
Explanation:
In this section, "goods" does not include a conveyance
used as a means of transport.
120. Confiscation of smuggled goods notwithstanding any change
in form, etc:
(1) Smuggled goods may be confiscated notwithstanding any change in
their form.
(2) Where smuggled goods are mixed with other goods in such manner
that the smuggled goods cannot be separated from such other goods, the
whole of the goods shall be liable to confiscation:
Provided that where the owner of such goods proves that he had no
knowledge or reason to believe that they included any smuggled goods,
only such part of the goods the value of which is equal to the value
of the smuggled goods shall be liable to confiscation.
