Customs Act, 1962 · Chapter V: Levy Of, and Exemption From, Customs Duties
Section 12: Dutiable goods
(1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the [Customs Tariff Act, 1975 (51 of 1975)], or any other law for the time being in force, on goods imported into, or exported from, India.
[(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 12
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M/s. Bisco Limited v. Commissioner of Customs and Central Excise
The appellant had imported second hand steel mill machinery and parts covered by three transit bonds totalling 595 cases. The officials of the Preventive Branch of the Commissionerate searched the industrial premises of…
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New India Assurance Co. Ltd. & Ors. v. M/S. Mudit
Whether the National Commission was justified in allowing the fire insurance claim of the insured against the insurance company.
- Sundaresh Bhatt, Liquidator of Abg Shipyard v. Central Board of Indirect Taxes and Customs
- Union of India & Anr v. M/S Mohit Minerals Pvt. Ltd. Through Director
- Union of India & Ors. v. M/S G S Chatha Rice Mills & Anr.
- M/S. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise
- Commissioner of Customs (Port) Kolkata v. M/S Steel Authority of India Ltd.
- Union of India & Anr. v. Mohit Mineral Pvt. Ltd.
- M/S Colgate Palmolive (India) Ltd. v. Commissioner of Customs, Patna
- Sarla Performance Fibers Limited Etc. v. Commissioner of Central Excise, Surat-Ii
- M/S. Mangalore Ref. & Petrochemicals Ltd . v. Commissioner of Customs, Mangalore
- M/S. Jaswal Neco Ltd. v. Commissioner of Customs, Visakhapatnam
- Union of India & Ors. v. Mis. N.S. Rathnam & Sons
- Aidek Tourism Services Pvt. Ltd. v. Commissioner of Customs, New Delhi
- M/S. Gira Enterprises and Anr. v. Commissioner of Customs, Ahmedabad
- Commissioner of Central Excise, Visakhapatnam-Ii v. M/S. Ncc Blue Water Products Ltd.
- Aban Loyd Chiles Offshore Ltd. & Anr. v. Union of India & Ors.
- M/S. Lohia Sheet Products v. Commissioner of Customs, New Delhi
- M/S. Virlon Textile Mills Ltd. v. Commissioner of Central Excise, Mumbai
- Commissioner of Customs (Imports), Mumbai v. M/S. Tullow India Operations Ltd.
- Tata Consultancy Services v. State of Andhra Pradesh
- Union of India v. Ahmedabad Electricity Co. Ltd. and Ors.
- Collector of Customs v. M/S Presto Industries
- M/S Associated Cement Companies Ltd. v. Commissioner of Customs
- M/S. Siv Industries Ltd. v. Commissioner of Central Excise and Customs
- Tata Iron and Steel Co. Ltd. v. Commissioner of Central Excise and Customs, Bhubaneshwar, Orissa
- Garden Silk Mills Ltd. and Anr. Etc. Etc. v. Union of India and Ors .
- Jain Brothers and Anr. v. Union of India and Ors.
- Hyderabad Industries Ltd. and Anr. v. Union of India and Ors.
- Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.
- Hyderabad Industries Ltd. and Anr. Etc. v. Union of India and Ors.
- M/S. Bombay Oil Industries Pvt. Ltd. v. Union of India and Ors.
- Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr.