Repeal and savings
Section 160 of the Customs Act, 1962 deals with repeal and savings. The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof. The Act came into force on 01 Feb 1963.
(1) The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof.
(2) In the Indian Tariff Act, 1934 (32 of 1934)--
(a) for section 2, the following section shall be substituted, namely:--
"2. Duties specified in the Schedules to be levied.--The rates at which duties of customs shall be levied under the Customs Act, 1962, are specified in the First and Second Schedules.
(b) sections 5 and 6 shall stand repealed.
(3) Notwithstanding the repeal of any enactment by this section,--
(a) any notification, rule, regulation, order or notice issued or any appointment or declaration made or any licence, permission or exemption granted for any assessment made, confiscation adjudged or any duty levied or any penalty or fine imposed or any forfeiture, cancellation or discharge of any bond ordered or any other thing done or any other action taken under any repealed enactment shall, so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provision of this Act;
(b) any document referring to any enactment hereby repealed shall be construed as referring to this Act or to the corresponding provision of this Act.
(4) This Act shall apply to all goods which are subject to the control of customs at the commencement of this Act notwithstanding that the goods were imported before such commencement.
(5) Where the period prescribed for any application, appeal, revision or other proceeding under any repealed enactment had expired on or before the commencement of this Act, nothing in this Act shall be construed as enabling any such application, appeal or revision to be made or a proceeding to be instituted under this Act by reason only of the fact that a longer period therefore is prescribed or provision is made for extension of time in suitable cases by the appropriate authority.
(6) The provisions of section 65 shall apply to goods warehoused before the commencement of this Act if the operations permissible under that section were carried on after such commencement.
(7) Any duty or penalty payable under any repealed enactment may be recovered in a manner provided under this Act but without prejudice to any action already taken for the recovery of such duty or penalty under the repealed enactment.
(8) The mention of particular matters in sub-sections (4), (5), (6) and (7) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897), with regard to the effect of repeals.
(9) Nothing in this Act shall affect any law for the time being in force relating to the constitution and powers of any Port authority in a major port as defined in the Indian Ports Act, 1908 (15 of 1908).
Section 160, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 160
What does Section 160 of the Customs Act deal with?
Section 160 of the Customs Act is headed "Repeal and savings". The enactments specified in the Schedule are hereby repealed to the extent mentioned in the fourth column thereof.
How do I find court cases under Section 160 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 160, section 160 Customs Act 1962, section 160 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 160 of the Customs Act, and has it changed?
Its own text turns on section 2 (Definitions), section 5 (Powers of officers of customs), section 6 (Entrustment of functions of Board and customs officers on certain other officers), section 65 (Manufacture and other operations in relation to goods in a warehouse), and on 1 further provision, so none of them can safely be read on its own. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No.33/2001-Cus(NT), dated 27.6.2001 (2001).
When did Section 160 of the Customs Act come into force?
Section 160 of the Customs Act, cited as Customs Act 1962 160, 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 19 Oct 2026. This page is not a substitute for legal advice.