Section 1 — Short title, extent and commencement.
The Customs Act,1962
(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 2 as the Central Government may, by notification in the Official Gazette, appoint.Open in Lexace · Ask the AI about this section