Customs Act, 1962 › Chapter I — Preliminary

Section 1. Short title extent and commencement

Customs Act, 1962

Bare Act

Short title, extent and commencement. —

(1) This Act may be called the Customs Act, 1962.

(2) It extends to the whole of India and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person and to fishing and fishing related activities by Indian-flagged fishing vessels beyond territorial waters of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Judgments on Section 1

  • Rajbir Singh vs Union Of India & Ors. — Delhi High Court, 8 Apr 2025. Where Rule 16 of the Duty Drawback Rules prescribes no period of limitation, the general three-year limitation cannot be presumed to apply by default, especially where there are strong suspicions of fraudulent availment…
  • Ms Kseg India International vs Ce & Cgst Noida — CESTAT, 18 Jul 2024. Enhancement of the value of imported goods based on a DGOV circular, without rejecting the declared value under Rule 12 and applying the Valuation Rules sequentially from Rule 4 onwards, is unsustainable, and goods that…
  • M/S Eicher Tractors Ltd., Haryana vs Commissioner Of Customs, Mumbai — Supreme Court of India, 14 Nov 2000. Under Rule 4(1) read with Rule 3 of the Customs Valuation Rules, 1988, customs authorities are bound to assess duty on the price actually paid or payable for the particular transaction unless it falls within the…
  • Kundan Care Products Ltd vs Commissioner Of Customs-New Delhi Acc… — CESTAT, 31 Jul 2024. A penalty imposed under section 112 of the Customs Act for 'contravention' of statutory provisions is not a penalization for an 'offence', since offences and penalties are distinct categories; therefore, a licensee who…
  • Ashok Kumar Goyal Manager vs Noida Customs — CESTAT, 3 Jun 2024. A retracted confessional statement is weak evidence which can at best be used as corroboration and cannot by itself sustain a penalty unless the Department establishes its voluntary character and supports it with…
  • M/S Oil And Natural Gas Corporation Ltd. vs Union Of India — Gujarat High Court, 20 Feb 2020. Where the imported goods are incapable of being sold or passed on and there is no consumer or end-user, an order diverting the refund to the Consumer Welfare Fund for failure to rebut the unjust-enrichment presumption,…
  • M/S. Hindustan Petroleum Corpn. Ltd vs Commissioner Of Central Excise — CESTAT, 7 Feb 2012. Imported customs duty paid goods are 'excisable goods' under Section 11D(1) of the Central Excise Act, but the amount collected as duty thereon is recoverable only from the manufacturer/producer or the importer under…