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Customs Act, 1962

Customs Act Section 98A: Power to relax

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 98A Explained

Power to relax

XII - Coastal goodsCURRENTCA Nikhil GuptaPublished 2026-05-26
Published analytical guide - official law remains controlling.

At a Glance

Section 98A - Power to relax.

For Section 98A, Governs Power to relax under Section 98A and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.

Key professional control: For Section 98A — Power to relax, Open the official Section 98A record and map Power to relax to every connected instrument, authority, date and item of transaction evidence.

Finin2min Decode

Section 98A addresses “Power to relax”. Governs Power to relax under Section 98A and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.

Read Section 98A 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 98A satisfy the provision-specific conditions for “Power to relax”, the connected instrument and the available evidence?

Practical Example

A Customs matter invokes section 98A on “Power to relax”. 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 98A — Power to relax, Open the official Section 98A record and map Power to relax to every connected instrument, authority, date and item of transaction evidence.

This page explains Section 98A; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Power to relax” 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 98A address?

Section 98A concerns “Power to relax”. Governs Power to relax under Section 98A and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.

What should be verified first for section 98A?

For Section 98A — Power to relax, Open the official Section 98A record and map Power to relax to every connected instrument, authority, date and item of transaction evidence.

Can this page replace the official wording of section 98A?

No. For Section 98A — Power to relax, 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.