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Customs Act, 1962

Section 9 — Omitted provision — historical warehousing-station power

Current law, delegated legislation, case law, worked example and professional evidence controls

Omitted / historicalReviewed by CA Nikhil GuptaReviewed 2026-10-05
Status: Omitted / historical. Current position reviewed to 2026-10-05.

2-minute view

Section 9 is omitted. It historically dealt with declaration of warehousing stations. Modern warehousing architecture is found in Chapter IX and related licensing provisions rather than a current section 9 station-declaration power.

TriggerIdentify the precise statutory event and material date.
EvidenceKeep the Gazette/assignment/area instrument plus transaction records.
Source hierarchyAct → Gazette/rules → binding case law → operational implementation.

Statutory position and legal effect

Chapter III creates the location architecture of customs control. Section 7 appoints customs stations/routes, section 8 identifies approved places and customs-area limits within the station, section 9 is omitted, and section 10 deals with boarding stations. These are distinct from cargo clearance and custody powers elsewhere in the Act.

Because this is an omitted/historical provision, the page is retained for concordance and legacy matters. It must not be used as a current source of power or obligation. The legal team should identify the amendment that removed the provision and then move to the current replacement architecture.

For professional sign-off, the file should state why this provision is being invoked instead of a neighbouring section. That matters particularly in Customs law because the same facts can engage location controls, declaration obligations, assessment, prohibition, confiscation and penalty provisions at different stages. Keep the legal basis for each stage separate.

Material-date discipline is essential. Notifications and assignment instruments can be superseded, amended, rescinded or confined to particular goods, officers, stations or areas. The current portal result should therefore be saved with the Gazette/official source and the effective date, rather than relying on a search-engine snippet or an old departmental manual.

Official-text rule: Use the India Code/Gazette wording for opinions, pleadings and statutory filings. This page is an explanatory compliance guide.

Applicability, rights, obligations and decision workflow

  1. Identify the exact goods/person/officer/location and the material customs event.
  2. Confirm this section was operative and applicable on that date.
  3. Check the Gazette notification, assignment, area or allied-law instrument that activates or qualifies the section.
  4. Match the statutory condition to contemporaneous system, document and physical evidence.
  5. Record exceptions, approvals and the consequence of non-compliance under connected provisions.

For a current matter, do not cite section 9 as an operative power. For a historic dispute, identify the period when the former wording applied and then reconcile the then-current warehousing framework.

Where the provision is notification-activated, the notification is not a footnote: it is part of the legal test. The page therefore distinguishes the continuing enabling section from any historic instrument that once activated it. Where no current instrument is identified for the user’s goods or area, do not infer applicability merely from the continued presence of the section in the Act.

Provisos, thresholds, timelines and safeguards

There is no safe generic deadline or monetary threshold that can be borrowed across these provisions. The controlling time, geography, class of goods, class of officer or documentation requirement must come from this section together with the notification/rule/order in force. When a local customs order or public notice implements the statutory power, keep it subordinate to the Act and Gazette instrument.

For enforcement consequences, separately test sections 111/113 (confiscation), 112/114 (penalty), 123 (burden of proof where applicable) and 125 (redemption). A special-control breach under Chapter IVA/IVB should not be converted automatically into a broader allegation without proving each statutory ingredient.

Rules, notifications, circulars and operational instruments

InstrumentAuthorityUseSource
Customs Act, 1962 — consolidated textIndia CodeControlling statutory sourceSource
CBIC Tax Information portalCBICCurrent Customs legislation, notifications and circularsSource
Customs Act, 1962India CodeCurrent arrangement records section 9 as omitted.Source

For a live transaction, re-check later amendments/rescissions and jurisdiction-specific implementation on the official source.

Case law — provision-specific research matrix

AuthorityCourt/datePrincipleSource / caution
Direct authorityResearch position reviewed 2026-10-05No sufficiently direct controlling reported authority was identified for the precise issue on research for this page; do not force an unrelated case.Re-run for live facts

Worked example

A legacy opinion from the 1980s cites section 9 to describe a warehousing station. A 2026 compliance memo should retain that citation only as historical context and use current sections 57–73A for operative warehousing law.

Working-paper approach: state the assumed facts, cite the operative section and notification, list the evidence available, identify any missing proof, and conclude separately on compliance, confiscation exposure and penalty exposure. If the notification status changes, recompute the result rather than carrying the conclusion forward.

Evidence and compliance checklist

Preserve the full chronology. Customs disputes frequently turn on whether the notification, appointment, assignment, permission, intimation, voucher or movement existed before the statutory event rather than being reconstructed later.

Common mistakes and professional traps

Related provisions

Read connected provisions together but do not merge their ingredients. An officer may be validly appointed yet lack a particular assigned function; goods may be restricted without being absolutely prohibited; a special notified-goods duty may apply only after a Gazette trigger.

Finin2min Q&A

What is the first question under section 9?

Confirm the section was operative on the material date and identify every notification, assignment, area or allied-law instrument needed to activate or qualify it.

Can an old customs notification be assumed to continue?

No. Check amendment, supersession and rescission history. Historical Chapter IVA/IVB lists are particularly unsafe to reuse without a current Gazette check.

Does portal acceptance settle the law?

No. Portal/system evidence is important operational proof, but the Act, valid delegated legislation and binding judgments control the legal position.

What should a professional file contain?

The current statutory text, material-date notification or assignment, transaction records, exception/approval evidence, a chronology and a written conclusion separating compliance from enforcement consequences.

Primary-source trail

India CodeCBIC Tax InformationGazette / official notificationCourt record where relevant

Source review date: 2026-10-05. Historical matters require the law and notification regime applicable to the material date.

Previous / next

Historical concordance — why section 9 still appears in old records

Older customs notifications, manuals, bonds and court records may refer to a “warehousing station” declared under the former section 9. That terminology can remain relevant when reconstructing the legality of a historic warehousing event, but it should not be converted into a current approval route. For a legacy matter, record the former section text, the declaration applicable to the station, and the later amendment/omission before comparing the transaction with today’s Chapter IX licensing architecture. For a 2026 transaction, use the current warehouse appointment/licensing provisions and current station notifications instead.