The Customs Act, 1962

(No. 52 of 1962)

An Act to consolidate and amend the law relating to Customs.

BE it enacted by Parliament in the Thirteenth Year of the Republic of India as follows:-

CHAPTER I Preliminary

Section 1.  Short title, extent and commencement. –

(1) This Act may be called the Customs Act, 1962.

(2) It extends to the whole of India ¹[and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person.].

(3) It shall come into force on such date² as the Central Government may, by notification in the Official Gazette, appoint.

Note:

1. Inserted by Finance Act, 2018 (13 of 2018), section 57 (w.e.f. 29-03-2018).

2. Came into force on 1-2-1963, vide G.S.R. 155, dated 23^rd January, 1963, published in the Gazette of India, Extraordinary, Part II, Section 3(i) dated 23^rd January, 1963.