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Customs_Act,_1962

Section / Rule Number Content


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

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