Customs Act, 1962 › Chapter VI — Provisions relating to conveyances carrying imported or exported goods
Section 42. No conveyance to leave without written order
Customs Act, 1962
Bare Act
No conveyance to leave without written order. —
(1) The person-in-charge of a conveyance which has brought any imported goods or has loaded any export goods at a customs station shall not cause or permit the conveyance to depart from that customs station until a written order to that effect has been given by the proper officer.
(2) No such order shall be given until-
(a) the person-in-charge of the conveyance has answered the questions put to him under section 38;
(b) the provisions of section 41 have been complied with;
(c) the shipping bills or bills of export, the bills of transhipment, if any, and such other documents as the proper officer may require have been delivered to him;
(d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect of such conveyance or from the person-in-charge thereof have been paid or the payment secured by such guarantee or deposit of such amount as the proper officer may direct;
(e) the person-in-charge of the conveyance has satisfied the proper officer that no penalty is leviable on him under section 116 or the payment of any penalty that may be levied upon him under that section has been secured by such guarantee or deposit of such amount as the proper officer may direct;
(f) in any case where any export goods have been loaded without payment of export duty or in contravention of any provision of this Act or any other law for the time being in force relating to export of goods, -
(i) such goods have been unloaded, or
(ii) where the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that it is not practicable to unload such goods, the person-in-charge of the conveyance has given an undertaking, secured by such guarantee or deposit of such amount as the proper officer may direct, for bringing back the goods to India.
Judgments on Section 42
- Union Of India vs The Board Of Trustees Of The Port Of Bombay — Supreme Court of India, 25 Aug 2026. Custody of imported goods derived from another statute, such as the Major Port Trusts Act, does not bar approval of that person as custodian under Section 45(1) or fasten liability on him under Section 45(3) for duty on…
- 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…
- 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…