The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962
(1) This Act may be called the Customs Act, 1962.
(2) It extends to the whole of India 2 [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 date 3 as the Central Government may, by notification in the Official Gazette, appoint.