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Customs Act, 1962

Customs Act Section 63: Rent and warehouse charges

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 63 Explained

Rent and warehouse charges

IX - WarehousingOmittedCA Nikhil GuptaPublished 2026-05-17
Published analytical guide - official law remains controlling.

At a Glance

Section 63 - Rent and warehouse charges.

For Section 63, Retains the former provision on Rent and warehouse charges for historical-period concordance, savings analysis and pending-proceeding research; it is not presented as operative current law.

Key professional control: For Section 63 — Rent and warehouse charges, 2016 amendment concordance.

Historical Status

Section 63 — Rent and warehouse charges is retained only for date-specific concordance and savings analysis. It must not be applied as operative current law without the historical Gazette and the version governing the proceeding.

Finin2min Decode

Section 63 addresses “Rent and warehouse charges”. It is retained for historical concordance. Its effect depends on the law applicable to the relevant period.

Read Section 63 with the delegated law and instruments that govern historical matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 63 satisfy the provision-specific conditions for “Rent and warehouse charges”, the connected instrument and the available evidence?

Practical Example

A legacy file cites section 63. The reviewer first fixes the transaction date and then uses the version of the Customs Act then in force, rather than treating the omitted provision as current law.

Professional Alert

For Section 63 — Rent and warehouse charges, 2016 amendment concordance.

This page explains Section 63; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Rent and warehouse charges” 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 63 address?

Section 63 concerns “Rent and warehouse charges”. It is retained for historical concordance. Its effect depends on the law applicable to the relevant period.

What should be verified first for section 63?

For Section 63 — Rent and warehouse charges, 2016 amendment concordance.

Can this page replace the official wording of section 63?

No. For Section 63 — Rent and warehouse charges, 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.