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 thereunder committed outside India by any person].
(3) It shall come into force on such date2
as the Central Government may, by notification in the
Official Gazette, appoint.
Notes:
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).