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Customs Act, 1962

Customs Act Section 1: Short title, extent and commencement

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 1 Explained

Short title, extent and commencement

I - PreliminaryCurrentCA Nikhil GuptaPublished 2026-05-01
Published analytical guide - official law remains controlling.

At a Glance

Section 1 - Short title, extent and commencement.

For Section 1, Establishes the Act, territorial reach and commencement.

Key professional control: For Section 1 — Short title, extent and commencement, Confirm current territorial extensions and 2026 fishing-jurisdiction amendments.

Finin2min Decode

Section 1 addresses “Short title, extent and commencement”. Establishes the Act, territorial reach and commencement.

Read Section 1 with the delegated law and instruments that govern foundation matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 1 satisfy the provision-specific conditions for “Short title, extent and commencement”, the connected instrument and the available evidence?

Practical Example

A transaction turns on the meaning or reach of “Short title, extent and commencement”. The team identifies the exact defined expression, territorial rule or commencement date before applying any charging, procedural or enforcement provision.

Professional Alert

For Section 1 — Short title, extent and commencement, Confirm current territorial extensions and 2026 fishing-jurisdiction amendments.

This page explains Section 1; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Short title, extent and commencement” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 1 address?

Section 1 concerns “Short title, extent and commencement”. Establishes the Act, territorial reach and commencement.

What should be verified first for section 1?

For Section 1 — Short title, extent and commencement, Confirm current territorial extensions and 2026 fishing-jurisdiction amendments.

Can this page replace the official wording of section 1?

No. For Section 1 — Short title, extent and commencement, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.