Application of section 69 and Chapter X to stores
Section 88 of the Customs Act, 1962 deals with application of section 69 and Chapter X to stores. The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that-- (a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on b The Act came into force on 01 Feb 1963.
The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that--
(a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on board any foreign-going vessel or aircraft as stores" shall be substituted;
(b) in the case of drawback on fuel and lubricating oil taken on board any foreign-going aircraft as stores, sub-section (1) of section 74 shall have effect as if for the words "ninety-eight per cent", the words "the whole" were substituted.
Section 88, 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.
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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… It was then urged that the goods in question were kept for warehousing and a declaration was given by the appellants that the said goods would be exported to foreigngoing vessels as ship stores in terms of Section 88 of the Customs Act. The appellants have adverted to Sections 69, 85 and 88 of the Customs Act to contend that the stated goods could be exported to a place outside India without payment of import duty and until import duty was paid, the import thereof cannot be said to be complete. Reliance was then placed on the decision in Indian Tourist Development Corporation Limited vs. Assistant …
Questions about Section 88
What does Section 88 of the Customs Act deal with?
Section 88 of the Customs Act is headed "Application of section 69 and Chapter X to stores". The provisions of section 69 and Chapter X shall apply to stores (other than those to which section 90 applies) as they apply to other goods, subject to the modifications that-- (a) for the words "exported to any place outside India" or the word "exported", wherever they occur, the words "taken on b
How do I find court cases under Section 88 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 88, section 88 Customs Act 1962, section 88 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 88 of the Customs Act, and has it changed?
Its own text turns on section 69 (Clearance of warehoused goods for export), section 74 (Drawback allowable on re-export of duty-paid goods), section 90 (Concessions in respect of imported stores for the Navy), so none of them can safely be read on its own.
When did Section 88 of the Customs Act come into force?
Section 88 of the Customs Act, cited as Customs Act 1962 88, 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 17 Oct 2026. This page is not a substitute for legal advice.