Customs Act, 1962 › Chapter IVA — Detection of illegally imported goods and prevention of the disposal thereof

Section 11A. Definitions

Customs Act, 1962

Bare Act

Definitions. — In this Chapter, unless the context otherwise requires,-

(a) "illegal import" means the import of any goods in contravention of the provisions of this Act or any other law for the time being in force;

(b) "intimated place" means a place intimated under sub-section (1), sub-section (2) or sub-section (3), as the case may be, of section 11C;

(c) "notified date", in relation to goods of any description, means the date on which the notification in relation to such goods is issued under section 11B;

(d) "notified goods" means goods specified in the notification issued under section 11B.

Judgments on Section 11A

  • Commissioner Of Central Excise Aurangabad vs M/S Millennium Beer Industries Ltd.,… — Bombay High Court, 3 Sep 2026. In revenue matters, the principle of consistency requires that the Revenue must not take inconsistent stands in similarly circumstanced cases.
  • M/S Xiaomi Technology India Private… vs Commissioner Of Customs Air… — CESTAT, 14 Nov 2025. Royalty and licence fee paid by an importer under agreements with IPR holders, not disclosed to the customs authorities, is includible in the assessable value under Rule 10(1)(c) of the Customs Valuation Rules, 2007,…
  • P C Jain vs Kolkata-Port — CESTAT, 15 May 2025. A charge of undervaluation cannot be sustained on diary entries and statements alone without independent evidence such as NIDB data, market enquiry or contemporaneous higher values, and an adjudication in which…
  • M/S Associated Cement Companies Ltd vs Commissioner Of Customs — Supreme Court of India, 25 Jan 2001. Goods which the Customs Tariff Act itself makes free of import duty (such as drawings and designs under heading 49.06) are 'goods' under Section 2(22) but not 'dutiable goods' under Section 2(14), since duty is neither…
  • Glamstone Cosmetics Pvt. Ltd. Thr… vs The Union Of India And Ors — Bombay High Court, 9 Mar 2026. Goods importable only subject to statutory conditions (such as CDSCO registration for cosmetics) become prohibited goods under Section 11 read with Section 125 of the Customs Act when imported without compliance, and…
  • Indu Shekhar vs Union Of India And Anr — Bombay High Court, 3 Oct 2025. The power to amend the First Schedule to the Customs Tariff Act, 1975 — and hence to change the tariff classification of goods from one Chapter Heading to another — vests in the Central Government alone under Section…
  • Bharat Hotels Limited vs Commissioner, Central Excise… — Delhi High Court, 29 Nov 2017. To invoke the extended period of limitation, the Revenue must prove deliberate suppression of facts with intent to evade tax — a burden equally applicable to cognate provisions such as Section 28A of the Customs Act —…
  • Al Amin Exports vs Commssioner Of Central Excise… .Opponent — Gujarat High Court, 27 Jan 2014. A mere assertion that the appeal has an excellent case on merits, without pleading and proving undue hardship, does not justify complete waiver of pre-deposit under Section 129E, as an arguable point in appeal is not…