Determination of duty where goods consist of articles liable to different rates of duty
Section 19 of the Customs Act, 1962 deals with determination of duty where goods consist of articles liable to different rates of duty. Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows:-- (a) articles liable to duty with reference to quantity shall be chargeable to that duty; The Act came into force on 01 Feb 1963.
Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows:--
(a) articles liable to duty with reference to quantity shall be chargeable to that duty;
(b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates;
(c) articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b):
Provided that, --
(a) accessories of, and spare parts or maintenance and repairing implements for, any article which satisfy the conditions specified in the rules made in this behalf shall be chargeable at the same rate of duty as that article;
(b) if the importer produces evidence to the satisfaction of the proper officer 1[or the evidence is available] regarding the value of any of the articles liable to different rates of duty, such article shall be chargeable to duty separately at the rate applicable to it.
Section 19, 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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… there is a "distinction between a mere reference to or a citation of one statute in another and incorporation which in effect means the bodily lifting of the provisions of one enactment and making it part of another so much so the repeal of the former leaves the later wholly untouched". Considering the provisions of Section 19 of Sea Customs Act, Section 8 of General Clause Act and Section 23A of the Foreign Exchange Regulation Act this Court held that adaptation is only by way of reference and not by incorporation and the repeal of the Sea Customs Act had no consequence. The order of confiscation and detention orders were upheld." …
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… there is a "distinction between a mere reference to or a citation of one statute in another and incorporation which in effect means the bodily lifting of the provisions of one enactment and making it part of another so much so the repeal of the former leaves the later wholly untouched". Considering the provisions of Section 19 of Sea Customs Act, Section 8 of General Clause Act and Section 23A of the Foreign Exchange Regulation Act this Court held that adaptation is only by way of reference and not by incorporation and the repeal of the Sea Customs Act had no consequence. The order of confiscation and detention orders were upheld." …
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 19
What does Section 19 of the Customs Act deal with?
Section 19 of the Customs Act is headed "Determination of duty where goods consist of articles liable to different rates of duty". Except as otherwise provided in any law for the time being in force, where goods consist of a set of articles, duty shall be calculated as follows:-- (a) articles liable to duty with reference to quantity shall be chargeable to that duty;
How do I find court cases under Section 19 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 19, section 19 Customs Act 1962, section 19 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 19 of the Customs Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there is one: most recently FOREIGN TRADE (REGULATION) RULES, 1993 (1993).
When did Section 19 of the Customs Act come into force?
Section 19 of the Customs Act, cited as Customs Act 1962 19, 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.