Customs Act, 1962 › Chapter VI — Provisions relating to conveyances carrying imported or exported goods

Section 29. Arrival of vessels and aircrafts in India

Customs Act, 1962

Bare Act

Arrival of vessels and aircrafts in India. —

(1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land-

(a) for the first time after arrival in India; or

(b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft; at any place other than a customs port or a customs airport, as the case may be, unless permitted by the Board.

(2) The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-charge of any such vessel or aircraft-

(a) shall immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft;

(b) shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from or any of the crew or passengers to depart from the vicinity of, the vessel or the aircraft; and

(c) shall comply with any directions given by any such officer with respect to any such goods, and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft:

Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property.

Judgments on Section 29

  • J.M.Baxi And Co vs Government Of India — Madras High Court, 4 Dec 2019. A steamer or its agent cannot be held liable under Section 116 of the Customs Act, 1962 merely because remission of customs duty was allowed to the importer under Section 23, and invocation of Section 116 long after 9…
  • Tonira Pharma Ltd vs The Union Of Inida — Gujarat High Court, 18 Jun 2026. Excise duty paid on clearing goods into the DTA cannot be adjusted or abated against customs or anti-dumping duty liability, the two levies being distinct in nature with no statutory provision permitting such…
  • M/S.South India Corporation… vs The Government Of India — Madras High Court, 9 Mar 2020. Penalty for short landing under Section 116 of the Customs Act, 1962 cannot be sustained where adjudication is unduly delayed—the liability cannot be kept alive beyond five years from discharge per Parekh Shipping—or…
  • 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…
  • Chairman, Board Of Trustees, C.P.T. vs M/S Arebee Star Maritime Agen.Pvt.L — Supreme Court of India, 5 Aug 2020. Once a Port Trust takes charge of goods and gives a receipt, liability for storage/demurrage falls on the importer, owner, consignee or their agent, and neither the passing of title nor endorsement of the bill of lading…