Main Search Premium Members Advanced Search Disclaimer
Citedby 146 docs - [View All]
Diamond vs Union on 19 April, 2011
M/S. Mumbai International ... vs The Union Of India, Through ... on 13 October, 2014
The Board Of Trustees Of The Port Of ... vs The Union Of India & Ors on 28 July, 2009
Essar Oil Ltd. vs Commissioner Of Customs (Prev.) on 9 September, 2005
M/S Paswara Chemicals Ltd. vs Union Of India Thru Secy. And 4 ... on 28 January, 2016

[Complete Act]
User Queries
Try out the Virtual Legal Assistant to build your case briefs as you use the website and to professionally manage your legal research. Become a Premium Member and enjoy ad-free experience. Free for three months and pay only if you like it.
Central Government Act
Section 45 in the Customs Act, 1962
45. Restrictions on custody and removal of imported goods.—
(1) Save as otherwise provided in any law for the time being in force, all imported goods, unloaded in a customs area shall remain in the custody of such person as may be approved by the 1[Commissioner of Customs] until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII.
(2) The person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force,—
(a) shall keep a record of such goods and send a copy thereof to the proper officer;
(b) shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer. 2[(3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried.]