Customs Act, 1962 Section 160 — Repeal and savings
Customs Act, 1962 · Repeal and savings
Plain-English Explanation
Overview
Section 160 of the Customs Act, 1962, deals with the repeal of previous customs laws and ensures a smooth transition to the new Act. It essentially outlines which older laws are no longer valid, clarifies how existing provisions under those laws are to be treated, and preserves certain ongoing processes or rights. This section is crucial for legal certainty and continuity in customs administration.
Who Does This Apply To?
This section applies to a wide range of stakeholders involved in customs matters, including:
- Customs officers: Responsible for implementing the Act.
- Importers and Exporters: Businesses engaged in international trade.
- Clearing agents and Freight forwarders: Facilitating customs clearance.
- Warehouse operators: Storing goods under customs control.
- Appellate authorities: Handling customs-related appeals.
How It Works
Section 160 works through the following key mechanisms:
- Repeal of Enactments: Subsection (1) repeals the laws listed in the Schedule of the Act, to the extent specified in that schedule. This makes it clear which older laws are no longer in effect.
- Amendment of the Indian Tariff Act, 1934: Subsection (2) amends the Indian Tariff Act, 1934. Specifically, it replaces section 2, clarifying that customs duties are now levied as per the rates specified in the schedules of the Customs Act, 1962. Sections 5 and 6 of the Indian Tariff Act, 1934 were also repealed.
- Savings Clause: Subsection (3) contains a saving clause, ensuring that actions taken under the repealed laws remain valid if they are not inconsistent with the Customs Act, 1962. This includes notifications, rules, orders, licenses, permissions, assessments, confiscations, duty levies, penalties, fines, bond cancellations, and any other related actions. Documents referring to old acts are to be construed as referring to the Customs Act, 1962 or its corresponding provisions.
- Application to Goods Under Customs Control: Subsection (4) clarifies that the Customs Act, 1962 applies to all goods under customs control at the Act's commencement, regardless of when they were imported.
- Time Limits for Applications: Subsection (5) states that if the period for filing an application, appeal, or revision under a repealed enactment had already expired before the commencement of the Customs Act, 1962, the new Act doesn't revive those expired rights simply because it provides a longer period.
- Warehousing Provisions: Subsection (6) extends the application of Section 65 (dealing with operations permissible in a warehouse) to goods warehoused before the Act's commencement, provided that such operations are performed after the Act's commencement.
- Recovery of Duty/Penalty: Subsection (7) allows for the recovery of duties or penalties payable under repealed enactments, using the procedures outlined in the Customs Act, 1962. It does not prejudice any recovery action already initiated under the repealed enactments.
- General Clauses Act: Subsection (8) ensures that Section 6 of the General Clauses Act, 1897, which deals with the effect of repeals, applies in addition to the specific provisions mentioned in this section.
- Port Authority Laws: Subsection (9) preserves the validity of existing laws concerning the constitution and powers of port authorities in major ports, as defined by the Indian Ports Act, 1908.
Important Conditions & Exceptions
- Condition 1: Any action taken under a repealed law must not be inconsistent with the provisions of the Customs Act, 1962, to be considered valid.
- Condition 2: The longer limitation periods provided by the Customs Act, 1962, do not revive expired rights to appeal or revise decisions made under repealed laws.
- Exception: Nothing in this act shall affect the laws related to the port authority in major ports as defined in Indian Ports Act, 1908.
Practical Example
Suppose an importer was penalized Rs. 50,000 under a repealed enactment for misdeclaration of goods in 1961. The Customs Act, 1962, comes into effect. Even though the original law is repealed, the customs authorities can still recover the Rs. 50,000 penalty using the recovery procedures outlined in the Customs Act, 1962, because the penalty was imposed before the repeal and the liability continues.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What enactments were repealed by Section 160 of the Customs Act, 1962?
Section 160(1) refers to the Schedule of the Customs Act, 1962, which lists the specific enactments repealed and the extent of their repeal. Additionally, Section 160(2) specifically amends the Indian Tariff Act, 1934, by substituting Section 2 and repealing Sections 5 and 6.
How does Section 160 impact notifications, orders, or permissions issued under previously repealed customs laws?
According to Section 160(3)(a), any notification, rule, order, permission, or action taken under a repealed enactment is deemed to have been done under the corresponding provision of the Customs Act, 1962, as long as it is not inconsistent with the Act's provisions. This ensures continuity and prevents disruption in ongoing customs processes.
If the time limit for filing an appeal had already expired under a repealed enactment before the Customs Act, 1962 came into effect, can I file it now under the new Act?
No, Section 160(5) clarifies that if the period for any application, appeal, revision, or proceeding had expired under a repealed enactment before the commencement of the Customs Act, 1962, the new Act does not revive the right to file such appeals or proceedings simply because it provides a longer period or allows for extensions.
Does the Customs Act, 1962 apply to goods imported before the Act came into force?
Yes, Section 160(4) states that the Customs Act, 1962 applies to all goods under customs control at the commencement of the Act, regardless of whether they were imported before or after the Act came into effect. Therefore, even goods imported under the old regime are now governed by the new Act's provisions.
How are duties or penalties payable under the repealed enactments recovered after the commencement of the Customs Act, 1962?
Section 160(7) allows for the recovery of any duty or penalty payable under any repealed enactment using the procedures provided under the Customs Act, 1962. However, this is without prejudice to any recovery action already initiated under the repealed enactment prior to its repeal.
Does the repeal and savings clause affect the powers of port authorities?
No, Section 160(9) clearly states that nothing in the Customs Act, 1962 affects any law currently in force relating to the constitution and powers of any Port authority in a major port as defined in the Indian Ports Act, 1908. The powers and functioning of the Port authorities remain unaffected.
What is the role of Section 6 of the General Clauses Act, 1897 with respect to Section 160 of the Customs Act, 1962?
Section 160(8) clarifies that the specific mentions in subsections (4), (5), (6), and (7) regarding the effect of repeals do not prejudice or affect the general application of Section 6 of the General Clauses Act, 1897. This means that Section 6 of the General Clauses Act, which deals with the effect of repeals in general legislation, continues to apply alongside the specific provisions of Section 160.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Enactments specified in Schedule are repealed | The enactments listed in the Schedule of the Customs Act, 1962 are repealed to the extent mentioned in the fourth column of that Schedule. |
| Amendment to Indian Tariff Act, 1934 | Section 2 of the Indian Tariff Act, 1934 is substituted to refer to the Customs Act, 1962 for duty rates; sections 5 & 6 are repealed. |
| Actions under repealed enactments remain valid | Notifications, rules, orders, licenses, assessments, confiscations, duties, penalties, etc. done under repealed enactments are valid if not inconsistent with Customs Act, 1962. |
| Documents referencing repealed enactments | Documents referring to the repealed enactments are to be construed as referring to Customs Act, 1962, or the corresponding provision. |
| Act applies to goods under customs control | The Customs Act, 1962 applies to all goods under customs control at the commencement of the Act, regardless of import date. |
| Time limits under repealed enactments | If the period for an application, appeal, or revision under any repealed enactment had expired before the commencement of this act, this act cannot be used to enable said processes. |
| Duty/penalty recovery under repealed enactment | Any duty or penalty payable under a repealed enactment can be recovered as provided under the new Act, but this does not affect any previous recovery actions. |
| Port authority powers unaffected | The Customs Act, 1962 does not affect any existing law relating to the constitution and powers of Port authorities. |
Amendment History
No amendment records available for this provision.
Customs Act, 1962 Section 160 — Repeal and savings