1[and, save as otherwise
provided in this Act, it applies also to any offence or contravention there
under committed outside India by any person].Customs Act 1962
Preliminary
Section 1: Short title, extent and commencement
(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 there
under committed outside India by any person].
(3) It shall come into force on
such date as the Central Government may, by
notification
in the Official
Gazette, appoint.
1. Inserted Vide Section 57 of Finance Act 2018