Customs Act Section 11I: Power of Central Government to specify goods
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
Power of Central Government to specify goods
At a Glance
Section 11I - Power of Central Government to specify goods.
For Section 11I, Governs Power of Central Government to specify goods under Section 11I and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.
Key professional control: For Section 11I — Power of Central Government to specify goods, Open the official Section 11I record and map Power of Central Government to specify goods to every connected instrument, authority, date and item of transaction evidence.
Finin2min Decode
Section 11I addresses “Power of Central Government to specify goods”. Governs Power of Central Government to specify goods under Section 11I and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.
Read Section 11I with the delegated law and instruments that govern general matters, including the version effective on the transaction date.
Decision question: Does the proposed treatment under Section 11I satisfy the provision-specific conditions for “Power of Central Government to specify goods”, the connected instrument and the available evidence?
Practical Example
A Customs matter invokes section 11I on “Power of Central Government to specify goods”. The working paper identifies the exact transaction, person, goods, customs station and date, then tests the section with connected Rules, Regulations, notifications, circulars and evidence.
Professional Alert
For Section 11I — Power of Central Government to specify goods, Open the official Section 11I record and map Power of Central Government to specify goods to every connected instrument, authority, date and item of transaction evidence.
This page explains Section 11I; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Power of Central Government to specify goods” for the relevant date.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Official Customs Act reference
- Transaction chronology
- Connected delegated law/instrument
- Contemporaneous evidence and decision record
Common Errors
- Reading the section in isolation
- Ignoring effective dates and jurisdiction
- Substituting portal acceptance for legal compliance
Finin2min Q&A
Section 11I concerns “Power of Central Government to specify goods”. Governs Power of Central Government to specify goods under Section 11I and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.
For Section 11I — Power of Central Government to specify goods, Open the official Section 11I record and map Power of Central Government to specify goods to every connected instrument, authority, date and item of transaction evidence.
No. For Section 11I — Power of Central Government to specify goods, 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.
- Official record for this item
- India Code - Customs Act PDF
- India Code - Customs Act register
- CBIC Tax Information - Customs
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.
Primary sources & verification — Customs version and notification gate
Reviewed: 22 August 2026.
Customs treatment is highly date-, tariff- and notification-specific. Read the current Customs Act provision together with the tariff entry, exemption/rate notification, valuation/origin rule and relevant CBIC/ICEGATE procedure for the bill-of-entry/shipping-bill date.
Practical verification checklist
- Confirm whether the provision is current, omitted, substituted or historical.
- Keep classification/origin/valuation evidence and the notification version relied on.
- Do not infer a rate or procedure from a section heading alone.
Primary-source checkpoint
Use the controlling statute, notified rule/instrument, official portal and later authoritative treatment for the relevant date. This page remains an educational/professional reference.