Table of ContentsContent
Preamble   -             SEA CUSTOMS ACT, 1878
Chapter I  -             PRELIMINARY
Section 1  -             Short title Local extent, Commencement
Section 2  -             Repeal of enactments
Section 3  -             Interpretation
Section 4  -             Agent of owner of goods to be deemed
Section 5  -             When ship's agent may act for Master
Chapter II  -             APPOINTMENT AND POWERS OF OFFICERS, & c
Section 6  -             Appointment of Customs-officers
Section 7  -             Delegation of powers under section 6
Section 9  -             Power to make rules
Section 11  -             Power to appoint Ports, Wharves and Customhouses
Section 12  -             Power to declare places to be Ports for coastings trade
Section 13  -             Power to declare that Foreign Ports shall be regarded as
Section 14  -             Power to declare Warehousing Ports
Section 15  -             Power to appoint public warehouses
Section 16  -             Power to license private warehouses
Section 17  -             Stations for Customs officers to board and land
Chapter IV  -             PROHIBITIONS AND RESTRICTIONS OF IMPORTATION AND EXPORTATION
Section 18  -             Prohibitions
Chapter V  -             LEVY OF, AND EXEMPTION FROM, CUSTOMS-DUTIES
Section 20  -             Goods dutiable
Section 21  -             Goods partially composed of dutiable articles
Section 22  -             Power to fix tariff-values
Section 23  -             General power to exempt from Customs-duties
Section 24  -             Baggage in actual use
Section 25  -             Re-imported articles of country-produce
Section 26  -             Excise-duty on importation of certain country-goods
Section 27  -             Goods derelict and wreck
Section 28  -             Country-provisions and stores may be shipped free of duty
Section 30  -             "Real value" defined
Section 31  -             Examination of ad valorem goods
Section 32  -             Procedure where such goods are under-valued by owner
Section 33  -             Abatement allowed on damaged goods
Section 34  -             Deterioration of tariff-value goods
Section 35  -             No abatement when duty is levied on quantity
Section 36  -             Restriction on amendment of bill-of-entry or shipping-bill
Section 37  -             Alteration of import-duty or tariff-valuation
Section 38  -             Alteration of export-duty or tariff-valuation
Section 39  -             Payment of duties short-levied or erroneously refunded
Chapter VI  -             DRAWBACK
Section 42  -             Drawback allowable on re-export
Section 46  -             Transfer of wine or spirit from one Naval officer to another
Section 47  -             Provisions and stores for Her Majesty's Navy
Section 48  -             Indian Marine and Marine-survey
Section 49  -             Power to declare what goods are identifiable
Section 50  -             When no drawback allowed
Section 51  -             Time to claim drawback
Section 52  -             Declaration by parties claiming drawback
Chapter VII  -             ARRIVAL AND DEPARTURE OF VESSELS
Section 54  -             Delivery of manifest where no place has been so fixed
Section 55  -             Signature and contents of manifest
Section 56  -             Duty of person receiving manifest
Section 59  -             Special pass for breaking bulk
Section 60  -             Manifest, &c., may be delivered by ship's agent
Section 62  -             No vessel to depart without port-clearance
Section 63  -             Application for port-clearance
Section 64  -             Power to refuse port-clearance
Section 65  -             Grant of port-clearance
Section 66  -             Grant of port-clearance on security of ship's agent
Chapter VIII  -             GENERAL PROVISIONS AFFECTING VESSELS IN PORT
Section 67  -             Power to depute Customs-officer to board ships
Section 68  -             Accommodation of officer and servant
Section 71  -             Period allowed for dis-charge and shipment of cargo
Section 73  -             Goods not to be shipped, & c, except at wharves
Section 74  -             Power to exempt from sections 70 and 73
Section 75  -             Power to make rules regarding baggage and mails
Section 76  -             Boat-note
Section 77  -             Goods water-borne to be forthwith landed or shipped
Section 78  -             Such goods not to be transhipped without permission
Section 79  -             Power to prohibit plying of unlicensed cargo-boats
Section 80  -             Power to require goods
Chapter IX  -             OF DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS
Section 81  -             Discharge of cargo may commence on receipt of due permission
Section 82  -             Goods not to leave ship unless entered in manifest
Section 83  -             Procedure in respect of goods not landed within time allowed
Section 84  -             Power to land small parcels
Section 85  -             Power to permit immediate discharge
Section 86  -             Entry for home-consumption or warehousing
Section 87  -             Assessment of dutiable goods
Chapter X  -             OF CLEARANCE OF GOODS FOR HOME-CONSUMPTION
Section 89  -             Clearance for home-consumption
Chapter XI  -             WAREHOUSING
Section 90  -             Application to warehouse
Section 91  -             Form of application
Section 92  -             Warehousing bond
Section 93  -             Forwarding of goods to warehouse
Section 94  -             Receipt of goods at warehouse
Section 95  -             Goods how warehoused
Section 96  -             Warrant to be given when goods are warehoused
Section 97  -             Access of Customs-officer to private warehouse
Section 99  -             Access of owners to warehoused goods
Section 100  -             Owner's power to deal with ware-housed goods
Section 101  -             Payment of rent and warehouse-dues
Section 103  -             Period for which goods may remain warehoused under bond
Section 104  -             Power to remove goods from one
Section 105  -             Power to remove goods from one Port to another
Section 107  -             Remover may enter into a general bond
Section 109  -             Bond under section 92 to continue in force notwithstanding removal
Section 110  -             Clearance of bonded goods for home-consumption
Section 111  -             Clearance of same for shipment to Foreign Port
Section 113  -             Form of application for clearance of goods
Section 114  -             Re-assessment of warehoused goods when damaged
Section 115  -             Re-assessment on alteration of
Section 116  -             Allowance in ease of wine, spirit, beer or salt
Section 117  -             Further special allowance
Section 118  -             If goods are improperly removed from warehouses or allowed to
Section 119  -             Procedure on failure to pay duty & c
Section 120  -             Noting removal of goods
Section 121  -             Register of bonds
Section 122  -             Power to remit duties on warehoused goods lost or destroyed
Section 123  -             Responsibility of warehouse-keeper
Section 124  -             Public warehouse to be locked
Section 126  -             Expenses of carriage, packing, &c., to be borne by owners
Section 127  -             Bengal Bonded Warehouse Association
Chapter XII  -             TRANSSHIPMENT
Section 128  -             Power to permit transshipment without payment of duty
Section 129  -             Superintendence of transshipment
Section 130  -             Subsidiary rules as to transshipment
Section 133  -             Levy of transshipment-fee
Section 134  -             Power to prohibit transshipment
Section 135  -             No goods to be transhipped except as provided
Chapter XIII  -             EXPORTATION OR SHIPMENT, AND RE-LANDING
Section 136  -             No goods to be shipped, & c, til
Section 137  -             Clearance for shipment
Section 138  -             Bond required in certain, cases before exportation
Section 139  -             Additional charge on goods cleared for shipment
Section 140  -             Notice of non-shipment or re-landing, and return of duty thereon
Section 143  -             Landing of cargo during repairs
Chapter XIV  -             SPIRIT
Section 146  -             Gauging and proving of spirit
Section 147  -             Duty to be recovered on any deficiency in spirit under bond
Section 148  -             Duty on spirit exported under bond from one Indian Port to another
Section 149  -             Removal for local consumption of spirit intended for exportation
Section 150  -             drawback of excise-duty on spirit exported
Section 151  -             Differential duty to be levied in certain cases
Section 152  -             Rum-shrub, & c, how charged with duty
Section 153  -             Conditions of drawback and remission of duty on spirit
Section 154  -             Re-land of spirit Shipped
Chapter XV  -             COASTING-TRADE
Section 157  -             Power to regulate coasting-trade
Section 159  -             Delivery of manifest, & c, on arrival
Section 160  -             Departure from intermediate Port
Section 161  -             Power to require bond before port-clearance is granted
Section 162  -             Discharge of cargo
Section 164  -             Grant and revocation of general pass
Section 166  -             Power to board and examine coasting-vessels
Chapter XVI  -             OFFENCES AND PENALTIES
Section 167  -             Punishments for offences
Section 168  -             Packages and contents included in confiscation of goods
Chapter XVII  -             PROCEDURE RELATING TO OFFENCES, APPEALS, & C
Section 169  -             Power to search on reasonable suspicion
Section 171  -             Power to stop vessels, carts, & c, and search for goods on
Section 172  -             Power to issue search-warrants
Section 173  -             Persons reasonably suspected may be arrested
Section 176  -             Person escaping may be afterwards arrested
Section 177  -             Persons in Her Majesty's Navy
Section 178  -             Seizure of things liable to confiscation
Section 179  -             Things seized how dealt with
Section 180  -             Procedure in respect of things seized on suspicion
Section 181  -             When seizure or arrest is made, reason in writing to be given
Section 182  -             Adjudication of confiscations and penalties
Section 183  -             Option to pay fine in lieu of confiscation
Section 184  -             On confiscation, property to vest in Her Majesty
Section 185  -             Levy of penalty for failure to bring to
Section 186  -             Penalty under Act not to interfere with punishment under other law
Section 187  -             Offences not specially provided for how tried
Section 188  -             Appeal from subordinate to chief customs-Authority
Section 189  -             Deposit, pending appeal, of duty demanded
Section 190  -             Power to remit penalty or confiscation
Section 191  -             Revision by Local Government
Section 192  -             Goods on which penalty incurred not to be removed till payment
Section 193  -             Enforcement of payment of penalty
Chapter XVIII  -             MISCELLANEOUS
Section 194  -             Power to open packages and examine goods
Section 195  -             Power to take samples of goods
Section 196  -             Owner to pay expense incidental to compliance with Customs-law
Section 198  -             Notice of proceedings
Section 199  -             Wharfage-fees
Section 200  -             Duplicates of documents in ay be granted on payment of fee
Section 201  -             Amendment of documents
Section 202  -             Custom-house agents
Section 203  -             Agent to produce authority if required
Section 204  -             Rules to be notified
Section 205  -             Cancellation of notifications
Section 206  -             Remission of duty and compensation to owner in certain cases
Section 207  -             Saving of Calcutta Port Commissioners and Bombay Port Trust Acts
Schedule   -             SCHEDULE