Customs control in customs area
Section 141 covers Customs control in customs area. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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Customs Act Chapter Hub
Customs Chapter XVII
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
XVII - Miscellaneous | 31 section records | 30 current | 1 omitted or historical
Published analytical guide - official law remains controlling.
Chapter Context
This chapter contains miscellaneous but high-impact powers on recovery, bonds, brokers, service, evidence, rules, regulations and administrative directions.
Section 142 covers Recovery. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 142A covers First charge. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 143 covers Bond-based import/export. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 143A covers Omitted. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 143AA covers Trade-facilitation procedure. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 144 covers Samples. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 145 covers Incidental operations. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 146 covers Customs broker licence. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 146A covers Authorised representative. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 147 covers Principal-agent liability. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 148 covers Conveyance-agent liability. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 149 covers Document amendment. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 150 covers Sale/application of proceeds. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 151 covers Assistance by officers. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 151A covers Board instructions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 151B covers Information exchange. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 152 covers Delegation. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 153 covers Service of notice/order. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 154 covers Correction of clerical error. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 154A covers Rounding. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 154B covers Publication of information. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Common Customs Electronic Portal
Section 154C covers Common Customs Electronic Portal. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 155 covers Protection of action. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 156 covers Rulemaking. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 157 covers Regulation-making. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 158 covers Rule/regulation provisions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 159 covers Laying before Parliament. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Savings on amendment/rescission
Section 159A covers Savings on amendment/rescission. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 160 covers Repeal and savings. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
Section 161 covers Removal of difficulties. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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.
Primary sources & verification — Customs version and notification gate
Reviewed: 22 August 2026.
Customs treatment is highly date-, tariff- and notification-specific. Read the current Customs Act provision together with the tariff entry, exemption/rate notification, valuation/origin rule and relevant CBIC/ICEGATE procedure for the bill-of-entry/shipping-bill date.
Practical verification checklist
- Confirm whether the provision is current, omitted, substituted or historical.
- Keep classification/origin/valuation evidence and the notification version relied on.
- Do not infer a rate or procedure from a section heading alone.
Primary-source checkpoint
Use the controlling statute, notified rule/instrument, official portal and later authoritative treatment for the relevant date. This page remains an educational/professional reference.