Section 63, Customs Tariff Act, 1975 [S1P-P2N]

As at 7 September 2026. In force from 3 February 1975.

In Customs Tariff Act, 1975 [A10-QH6]. This text from 11 June 1997, by Act 72 of 1997 [A11-4FH]. Other texts (1): from 3 February 1975 to 10 June 1997.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 63, Customs Tariff Act, 1975 [S1P-P2N]. Machine: S1P-P2N.

63. Maintenance of records and furnishing of returns.—(1) Every importer shall maintain such records and registers relating to the import of goods as may be prescribed and shall preserve them for a period of five years. (2) Every importer shall furnish to the Board a return in Form GST REG-01 within one hundred and twenty days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (3)

Board: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

import: Section 2, Customs Tariff Act, 1975 [S1PM5K] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India

import: 34 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 2, Customs Tariff Act (Amendment) Act, 1997 [S1Z-361], 11 June 1997, Band A. "section 63 of the Customs Tariff Act, 1975 (51 of 1975)".

Not held (0)

none

Duties published under this section (0)

none