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

Section 43. Exemption of certain classes of conveyances from certain provisions of this Chapter

Customs Act, 1962

Bare Act

Exemption of certain classes of conveyances from certain provisions of this Chapter. —

(1) The provisions of sections 30, and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants.

(2) The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter-

(a) conveyances belonging to the Government or any foreign Government;

(b) vessels and aircraft which temporarily enter India by reason of any emergency.

Judgments on Section 43

  • 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…
  • Denis Vanin vs The Union Of India — Bombay High Court, 22 Sep 2026. A private vehicle that left India as a travel conveyance under Section 43 does not lose its character on return merely because it was shipped back in a container, and customs must allow a manual bill of entry when the…
  • 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…
  • Trip Communication Pvt. Ltd vs Union Of India & Others — Delhi High Court, 28 Mar 2014. Demurrage/detention waiver under Regulation 6(1)(l) HCCAR, 2009 and the AAI Policy for Waiver must be harmoniously construed: an importer against whom fine, penalty, personal penalty and/or warning is imposed gets no…