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Customs Act, 1962

Customs Act Section 138B: Relevancy of statements

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 138B Explained

Relevancy of statements

XVI - Offences and prosecutionsCURRENTCA Nikhil GuptaPublished 2026-06-10
Published analytical guide - official law remains controlling.

At a Glance

Section 138B - Relevancy of statements.

For Section 138B, Evidence, jurisdiction, safeguards and later proceedings must be documented.

Key professional control: For Section 138B — Relevancy of statements, Evidence, jurisdiction, safeguards and later proceedings must be documented.

Finin2min Decode

Section 138B addresses “Relevancy of statements”. Evidence, jurisdiction, safeguards and later proceedings must be documented.

Read Section 138B 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 138B satisfy the provision-specific conditions for “Relevancy of statements”, the connected instrument and the available evidence?

Practical Example

A Customs matter invokes section 138B on “Relevancy of statements”. 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 138B — Relevancy of statements, Evidence, jurisdiction, safeguards and later proceedings must be documented.

This page explains Section 138B; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Relevancy of statements” 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 138B address?

Section 138B concerns “Relevancy of statements”. Evidence, jurisdiction, safeguards and later proceedings must be documented.

What should be verified first for section 138B?

For Section 138B — Relevancy of statements, Evidence, jurisdiction, safeguards and later proceedings must be documented.

Can this page replace the official wording of section 138B?

No. For Section 138B — Relevancy of statements, 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.