Customs Act, 1962 › Chapter XIII — Searches, seizure and arrest
Section 109A. Power to undertake controlled delivery
Customs Act, 1962
Bare Act
Power to undertake controlled delivery. — Notwithstanding anything contained in this Act, the proper officer or any other officer authorised by him in this behalf, may undertake controlled delivery of any consignment of such goods and in such manner as may be prescribed, to-
(a) any destination in India; or
(b) a foreign country, in consultation with the competent authority of such country to which such consignment is destined.
Explanation.-For the purposes of this section "controlled delivery" means the procedure of allowing consignment of such goods to pass out of, or into, the territory of India with the knowledge and under the supervision of proper officer for identifying the persons involved in the commission of an offence or contravention under this Act.
Judgments on Section 109A
- 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…