Power to simplify or provide different procedure, etc., to facilitate trade
Section 143AA of the Customs Act, 1962 deals with power to simplify or provide different procedure, etc., to facilitate trade. [143AA. Power to simplify or provide different procedure, etc., to facilitate trade.--Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of im The Act came into force on 01 Feb 1963.
1[143AA. Power to simplify or provide different procedure, etc., to facilitate trade.--Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of importers or exporters or for categories of goods or on the basis of the modes of transport of goods, in order to,--
(a) maintain transparency in the import and export documentation; or
(b) expedite clearance or release of goods entered for import or export; or
(c) reduce the transaction cost of clearance of importing or exporting goods; or
(d) maintain balance between customs control and facilitation of legitimate trade.]
Section 143AA, The Customs Act, 1962 (Act 52 of 1962).
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Per corollary, no such rights can inure, in favour of the petitioners, even from the circular issued by the CBIC. 39.3 Mr. Sibal sought to draw upon Sections 7, 8, 45, 141 and 143AA of the Customs Act, as well as the provisions contained in the HCCAR, to contend that CFSs and ICDs were bound by all executive instructions issued by the CBIC. We have already examined these provisions, in detail, earlier in this judgement. We are unable to sustain the submission …
Questions about Section 143AA
What does Section 143AA of the Customs Act deal with?
Section 143AA of the Customs Act is headed "Power to simplify or provide different procedure, etc., to facilitate trade". [143AA. Power to simplify or provide different procedure, etc., to facilitate trade.--Notwithstanding anything contained in any other provision of this Act, the Board may, for the purposes of facilitation of trade, take such measures or prescribe separate procedure or documentation for a class of im
How do I find court cases under Section 143AA of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 143AA, section 143AA Customs Act 1962, section 143AA of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 143AA of the Customs Act come into force?
Section 143AA of the Customs Act, cited as Customs Act 1962 143AA, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.