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Customs Act, 1962

Customs Act Section 11L: Persons possessing specified goods to maintain accounts

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 11L Explained

Persons possessing specified goods to maintain accounts

IVB - Illegal export preventionCurrentCA Nikhil GuptaPublished 2026-05-04
Published analytical guide - official law remains controlling.

At a Glance

Section 11L - Persons possessing specified goods to maintain accounts.

For Section 11L, Requires prescribed accounts for specified goods held by covered persons.

Key professional control: For Section 11L — Persons possessing specified goods to maintain accounts, Identify the exact notification, goods description, person, territory, exemptions, records and effective period before applying Section 11L.

Finin2min Decode

Section 11L addresses “Persons possessing specified goods to maintain accounts”. Requires prescribed accounts for specified goods held by covered persons.

Read Section 11L with the delegated law and instruments that govern restriction matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 11L satisfy the provision-specific conditions for “Persons possessing specified goods to maintain accounts”, the connected instrument and the available evidence?

Practical Example

A product is commercially saleable but may be subject to a prohibition or notified-goods control under section 11L. The working paper should identify the exact notification, goods description, territory, person, condition and effective period.

Professional Alert

For Section 11L — Persons possessing specified goods to maintain accounts, Identify the exact notification, goods description, person, territory, exemptions, records and effective period before applying Section 11L.

This page explains Section 11L; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Persons possessing specified goods to maintain accounts” 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 11L address?

Section 11L concerns “Persons possessing specified goods to maintain accounts”. Requires prescribed accounts for specified goods held by covered persons.

What should be verified first for section 11L?

For Section 11L — Persons possessing specified goods to maintain accounts, Identify the exact notification, goods description, person, territory, exemptions, records and effective period before applying Section 11L.

Can this page replace the official wording of section 11L?

No. For Section 11L — Persons possessing specified goods to maintain accounts, 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.