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CS Executive · Tax Laws and Practice · Overview of Customs Act

Customs authorities pending when the Customs Act, 1962 began held certain goods that had been imported before the Act commenced. Under Section 160, and a notification under a repealed enactment that is not inconsistent with the 1962 Act, which statement is correct?

The Act covers all goods under customs control at commencement even if imported earlier, and consistent notifications or actions under repealed enactments are deemed made under the corresponding provision of the Customs Act, 1962, per Section 160.

  1. AThe Act applies to goods subject to customs control at commencement even if imported earlier, and such a notification is deemed issued under the corresponding provision of the new ActCorrect
  2. BThe Act does not apply to goods imported before commencement, and the old notification lapses at once
  3. CThe Act applies to pre-commencement goods but every old notification is void regardless of consistency
  4. DThe Act applies only if the Board issues a fresh notification for each consignment

Explanation

Section 160(4) applies the Act to all goods subject to customs control at commencement, notwithstanding earlier import. Section 160(3)(a) deems notifications and other actions under repealed enactments, so far as not inconsistent, to be done under the corresponding provision of the new Act.

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