Section 1 - Short title, extent and commencement - Customs Act, 1962

THE CUSTOMS ACT, 1962 NO. 52 OF 1962 13th December, 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 date as the Central Government may, by notification in the Official Gazette, appoint. ******************** Notes:- 1. Inserted vide THE FINANCE ACT, 2018