Home › The Customs Act, 1962 › Chapter XVI – Offences and prosecutions
Section 138: Offences to be tried summarily
Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898), an offence under this Chapter other than an offence punishable 1[under clause (i) of sub-section (1) of section 135 or under sub-section (2) of that section] may be tried summarily by a Magistrate.
Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.