Section 1 of the Customs Act, 1962 – Short title, extent and commencement

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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.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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  3. Section 28 of the Customs Act, 1962 – Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
  4. Section 2 of the Customs Act, 1962 – Definitions