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Section60
The Customs Act, 1962

Permission for removal of goods for deposit in warehouse

In force From 01 Feb 1963 Act 52 of 1962 As on 17 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 2 provisions Instruments 9

Section 60 of the Customs Act, 1962 deals with permission for removal of goods for deposit in warehouse. When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse. The Act came into force on 01 Feb 1963.

1[60. Permission for removal of goods for deposit in warehouse.--(1) When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse.

2[Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.]

(2) Where an order is made under sub-section (1), the goods shall be deposited in a warehouse in such manner as may be prescribed.]

Section 60, 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.

This section refers to

  1. s. 59 Warehousing bond

Referred to by 2

  1. s. 23 Remission of duty on lost, destroyed or abandoned goods
  2. s. 61 Period for which goods may remain warehoused

Made under this section, and citing it

5 instruments state 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 4 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 60

What does Section 60 of the Customs Act deal with?

Section 60 of the Customs Act is headed "Permission for removal of goods for deposit in warehouse". [60. Permission for removal of goods for deposit in warehouse.--(1) When the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse.

How do I find court cases under Section 60 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 60, section 60 Customs Act 1962, section 60 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 60 of the Customs Act, and has it changed?

Its own text turns on section 59 (Warehousing bond), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 5: most recently Notification No.25/2019-Cus(NT), dated 25.3.2019 (2019), then Notification No.60/2017-Cus(NT), Dated 29.6.2017 (2017), and 3 more.

When did Section 60 of the Customs Act come into force?

Section 60 of the Customs Act, cited as Customs Act 1962 60, 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

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 17 Oct 2026. This page is not a substitute for legal advice.