The Customs Act, 1962
Governs import, export, customs duty, valuation, prohibitions, search, seizure, confiscation and offences related to cross-border trade.
- Sections
- 161
- Chapters
- 17
- Tier
- Tier 3
In one line
What this Act says
Controls what comes into and goes out of India — duty, valuation, smuggling, search, seizure and confiscation at the border.
Penalties
What happens if you break it
Smuggling of goods (duty evaded > ₹50 lakh)
§135(1)(i)Imprisonment up to 7 years + fine (cognizable, non-bailable for certain goods).
Smuggling generally / false declarations
§135(1)(ii)Imprisonment up to 3 years + fine.
Improper importation / exportation
§111–114, §112, §114Confiscation of goods + penalty up to the value of the goods or duty involved.
Obstructing customs officer
§133Imprisonment up to 2 years + fine.
Headline offences only — not exhaustive. For the full text and every section, open the source PDF or the official link below.
Key Sections & Penalties
Customs Act at a Glance
| Section | Type | Provision | Applicability | Details / Penalty |
|---|---|---|---|---|
| §12 | structural | Dutiable goods | - | Administrative / Structural |
| §46 | structural | Entry of goods on importation | - | Administrative / Structural |
| §50 | structural | Entry of goods for exportation | - | Administrative / Structural |
| §135(1(i)) | criminal | Smuggling of goods (duty evaded > ₹50 lakh) | - | Imprisonment up to 7 years + fine (cognizable, non-bailable for certain goods) Non-Bailable, Cognizablehigh RISK |
| §135(1(ii)) | criminal | Smuggling generally / false declarations | - | Imprisonment up to 3 years + fine high RISK |
Maximum punishments as prescribed by the Act. Actual sentencing depends on facts, prior convictions and judicial discretion.
Sources
Read the Act yourself
We always show you the local source PDF and at least one verifiable online reference, so you can check anything we say.
Source PDF
Customs Act, 1962.pdf
Full text · opens in new tab
Reference
Wikipedia
en.wikipedia.org · opens in new tab
About this Act
Quick facts
- Year
- 1962
- Sections
- 161
- Chapters
- 17
- Tier
- Tier 3