Customs Act, 1962 › Chapter XVI — Offences and Prosecutions

Section 138. Offences to be tried summarily

Customs Act, 1962

Bare Act

Offences tobe tried summarily. — Notwithstanding anything contained inthe Code of Criminal Procedure, 1898 (5 of 1898), an offence underthis Chapter other than an offence punishable under clause (i) of sub-section (1) of section 135 or under sub-section (2)of that section may be tried summarily by a Magistrate.

Judgments on Section 138

Shri Gagan Vohra vs Commissioner Central Excise, Customs,… — CESTAT, 24 Aug 2026. A declared transaction value may be rejected under Rule 12 of the Customs Valuation Rules, 2007 and re-determined sequentially under Rules 4–9, because voluntary Section 108 statements to Customs officers (who are not…
Vrunda International vs Customs Ahmedabad — CESTAT, 17 Aug 2026. Preferential/FTA duty benefit cannot be denied, nor duty, confiscation or penalty confirmed, on suspicion or third-party verification alone — the department must verify the importer's own Certificate of Origin from the…