FININ2MIN
Customs Act, 1962

Customs Section 9 Explained

Omitted provision - historical warehousing-station power

III - Customs ports, airports and stationsOmittedCA Nikhil GuptaPublished 2026-05-02

At a Glance

Section 9 - Omitted provision - historical warehousing-station power.

Historical section formerly dealt with declaration of warehousing stations and is retained in the concordance for old-period research.

This chapter connects Customs powers to notified ports, airports, stations, routes and customs areas. Commercial access is not the same as statutory Customs approval.

Historical Status

This record is marked as omitted or historical. It is retained for concordance, old-period research and savings analysis. It must not be represented as operative current law.

Finin2min Decode

In practical terms, this section should be used as a legal control point rather than as a stand-alone sentence. Start by identifying the goods, person, location, transaction, procedure and relevant date. Then link the section to the applicable rules, regulations, notifications, circulars, portal instructions and evidence.

Historical section formerly dealt with declaration of warehousing stations and is retained in the concordance for old-period research. The decisive question is whether the exact statutory conditions are met on the facts. A commercial description, internal approval or successful portal filing cannot substitute for the legal test.

Practical Example

A legacy file refers to this section. The reviewer identifies the transaction date and amendment history before deciding whether the former provision has any relevance; it is not used as operative law for a current transaction.

For section 9, the working paper should record why the provision applies, which facts satisfy each element, what evidence supports the position and which further source must be checked before filing, payment, release, enforcement response or appeal.

Professional Alert

Do not cite the omitted provision as a current source of power. For historical matters, apply the text and amendment status on the relevant date.

The current official Gazette and India Code text prevail. Where a notification, rule, regulation, order, circular, public notice or portal advisory is relevant, use the version legally effective on the transaction date and preserve its amendment or supersession chain.

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

FAQs

What does Customs Act section 9 cover?

Historical section formerly dealt with declaration of warehousing stations and is retained in the concordance for old-period research.

Can this article replace the official law?

No. Use it as a practical explanation. The current official statute, Gazette instruments, delegated legislation and binding judgments control.

Can the provision be applied today?

Not as an operative current provision. It may matter only for historical periods, savings, transition analysis or old litigation.

Official Sources

India Code - Customs Act, 1962

Source status: HISTORICAL / OMITTED. Check the exact official section record and amendment chain before quoting verbatim or applying the provision to a live matter.