Goods not to be taken out of warehouse except as provided by this Act
Section 71 of the Customs Act, 1962 deals with goods not to be taken out of warehouse except as provided by this Act. No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or [export], or for removal to another warehouse, or as otherwise provided by this Act. The Act came into force on 01 Feb 1963.
No warehoused goods shall be taken out of a warehouse except on clearance for home consumption or 1[export], or for removal to another warehouse, or as otherwise provided by this Act.
Section 71, 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.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Sundaresh Bhatt vs Central Board of Indirect Taxes and Customs
Court's Decision & Legal Precedent
Once moratorium is imposed under Sections 14 or 33(5) of the Insolvency and Bankruptcy Code, 2016, the Customs authority has only limited jurisdiction to assess and determine the quantum of customs duty and other levies. The Customs authority does not have the power to initiate recovery of dues by means of sale or confiscation as provided under the Customs Act. After such assessment, the Customs authority must submit its claims in accordance with the procedure laid down in the IBC and in strict compliance with prescribed time periods before the adjudicating authority. The Insolvency and Bankruptcy Code overrides the Customs Act to this extent, and the Liquidator can immediately secure goods from the Customs authority to be dealt with appropriately under the IBC. Additionally, the Liquidator has discretion in choosing the mode of sale of corporate assets (auction or private contract), and no vested right accrues to any bidder merely by participation in a bidding process; the Liquidator's commercial decisions regarding asset sales are not subject to judicial review.
On this section: Provides that warehoused goods cannot be removed except on clearance for home consumption/export or removal to another warehouse
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
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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… Further, it provides that if such goods are not cleared as per the criteria mentioned above, they can be sold after permission from the proper officer. Section 71 of the Customs Act further states that no goods shall be taken out of the warehouse except as provided under by the Customs Act. Hence, the goods cannot be removed without payment of import duties and charges. - iv. The Corporate Debtor has abandoned the imported goods for several years, refused to pay the import …
Questions about Section 71
What have the courts held on Section 71 of the Customs Act?
Sundaresh Bhatt vs Central Board of Indirect Taxes and Customs (26 Aug 2022) is the leading judgment on this section among those set out below: Provides that warehoused goods cannot be removed except on clearance for home consumption/export or removal to another warehouse.
How do I find court cases under Section 71 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 71, section 71 Customs Act 1962, section 71 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Sundaresh Bhatt vs Central Board of Indirect Taxes and Customs (26 Aug 2022).
What should I read with Section 71 of the Customs Act, and has it changed?
2 other provisions in this corpus refer back to it.
When did Section 71 of the Customs Act come into force?
Section 71 of the Customs Act, cited as Customs Act 1962 71, 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 15 Oct 2026. This page is not a substitute for legal advice.