Customs Act, 1962 › Chapter XII — Provisions relating to coastal goods and vessels carrying coastal goods

Section 94. Clearance of coastal goods at destination

Customs Act, 1962

Bare Act

Clearance of coastal goods at destination. —

(1) The master of a vessel carrying any coastal goods shall carry on board the vessel all bills relating to such goods delivered to him under section 93 and shall, immediately on arrival of the vessel at any customs or coastal port, deliver to the proper officer of that port all bills relating to the goods which are to be unloaded at that port.

(2) Where any coastal goods are unloaded at any port, the proper officer shall permit clearance thereof if he is satisfied that they are entered in a bill of coastal goods delivered to him under sub-section (1).

Judgments on Section 94

  • Mangalore Steamer Agents Association vs Union Of India — Karnataka High Court, 28 Nov 2025. Under notifications issued under Section 68(2) of the Finance Act, 1994, only the 'recipient of service' can be saddled with service tax on transport of goods by a vessel from a place outside India up to the customs…
  • The Chennai And Ennore Ports vs Union Of India — Madras High Court, 28 Mar 2023. A charging provision and notification may survive challenge, but service tax cannot be demanded from a person who is neither the provider nor the recipient of the taxable service where the notification under Section…