Customs Tariff Act, 1975 › Customs Tariff Act, 1975

Section 12. Repeal and saving

Customs Tariff Act, 1975

Bare Act

Repeal and saving -

(1) The Indian Tariff Act, 1934 (32 of 1934), and the Indian Tariff (Amendment) Act, 1949 (1 of 1949), are hereby repealed.

(2) Notwithstanding the repeal of any of the Acts mentioned in sub-section (1), anything done or any action taken (including any notification published and any rules and orders made or deemed to have been made under the provisions of those Acts and in force immediately before the commencement of this Act) shall, insofar as such thing or action is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the provisions of this Act and shall continue in force accordingly until superseded by anything done or any action taken under this Act.

Judgments on Section 12

Sandeep Patil vs Union Of India And Ors — Bombay High Court, 7 Oct 2019. For imported warehoused goods, the taxable event is the crossing of the customs barrier, i.e., filing of a bill of entry for home consumption under section 68 of the Customs Act; until then, sales of warehoused goods…
Wipro Ltd vs Asst. Collector Of Customs & Ors — Supreme Court of India, 16 Apr 2015. Loading, unloading and handling charges must be added to the assessable value at their actual ascertainable cost, and the notional 1% of F.O.B.
M/S Vaibhav International vs The Commissioner Of Customs — Karnataka High Court, 9 Mar 2026. No show cause notice can be issued under Section 28(4) of the Customs Act while assessment remains provisional under Section 18, since the 'relevant date' under Explanation 1(b) to Section 28 runs only from adjustment…