(1) This Act may be called the Customs Act, 1962.
(2) It extends to the whole of India 1[and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person].
(3) It shall come into force on such date2as the Central Government may, by notification in the Official Gazette, appoint.
Footnotes in the official text
- 1.Ins. by Act 13 of 2018, s. 57 (w.e.f. 28-3-2018).
- 2.1st February, 1963, vide Notification No. G.S.R. 155, dated 23rd January, 1963, see Gazette of India, Extraordinary, Part II, sec. 3(i).