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Section73A
The Customs Act, 1962

Custody and removal of warehoused goods

In force From 01 Feb 1963 Act 52 of 1962 As on 18 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Instruments 7

Section 73A of the Customs Act, 1962 deals with custody and removal of warehoused goods. All warehoused goods shall remain in the custody of the person who has been granted a licence under section 57 or section 58 or section 58A until they are cleared for home consumption or are transferred to another warehouse or are exported or removed as otherwise provided under this Act. The Act came into force on 01 Feb 1963.

1[73A. Custody and removal of warehoused goods.--(1) All warehoused goods shall remain in the custody of the person who has been granted a licence under section 57 or section 58 or section 58A until they are cleared for home consumption or are transferred to another warehouse or are exported or removed as otherwise provided under this Act.

(2) The responsibilities of the person referred to in sub-section (1) who has custody of the warehoused goods shall be such as may be prescribed.

(3) Where any warehoused goods are removed in contravention of section 71, the licensee shall be liable to pay duty, interest, fine and penalties without prejudice to any other action that may be taken against him under this Act or any other law for the time being in force.]

Section 73A, 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. 57 Licensing of public warehouses
  2. s. 58 Licensing of private warehouses
  3. s. 58A Licensing of special warehouses
  4. s. 71 Goods not to be taken out of warehouse except as provided by this Act

Made under this section, and citing it

3 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 73A

What does Section 73A of the Customs Act deal with?

Section 73A of the Customs Act is headed "Custody and removal of warehoused goods". [73A. Custody and removal of warehoused goods.--(1) All warehoused goods shall remain in the custody of the person who has been granted a licence under section 57 or section 58 or section 58A until they are cleared for home consumption or are transferred to another warehouse or are exported or remov

How do I find court cases under Section 73A 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 73A, section 73A Customs Act 1962, section 73A 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 73A of the Customs Act, and has it changed?

Its own text turns on section 57 (Licensing of public warehouses), section 58 (Licensing of private warehouses), section 58A (Licensing of special warehouses), section 71 (Goods not to be taken out of warehouse except as provided by this Act), 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 are 3: most recently Special Warehouse (Custody and Handling of Goods) Regulations, 2016 (2016), then Warehouse (Custody and Handling of Goods) Regulations, 2016 Notification No. 68 /2016- Customs (N.T.) Dated 14th May, 2016 (2016), and 1 more.

When did Section 73A of the Customs Act come into force?

Section 73A of the Customs Act, cited as Customs Act 1962 73A, 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 18 Oct 2026. This page is not a substitute for legal advice.