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

Under Section 1 of the Customs Act, 1962, as amended in 2018, what is the territorial reach of the Act?

The Customs Act, 1962 extends to the whole of India and, unless the Act provides otherwise, also applies to any offence or contravention under it committed outside India by any person, not merely by Indian citizens.

  1. AIt extends to the whole of India and, save as otherwise provided, also applies to an offence or contravention under it committed outside India by any personCorrect
  2. BIt extends only to Indian customs ports and customs airports and does not apply to any act committed outside India
  3. CIt extends to the whole of India except Union Territories, and has no application outside India
  4. DIt extends to the whole of India and applies outside India only to offences committed by Indian citizens

Explanation

Section 1(2) says the Act extends to the whole of India and, save as otherwise provided, applies also to any offence or contravention committed outside India by any person. The restriction to citizens in the last option is wrong because the text says 'any person'.

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