eCourtsIndia
IndiaCode Laws
Section9
The Customs Act, 1962

[Omitted.]

In force From 01 Feb 1963 Act 52 of 1962 As on 19 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Instruments 8

Section 9 of the Customs Act, 1962 deals with [Omitted.]. [Powers to declare places to be warehousing stations].Omitted by The Finance Act, 2016 (28 of 2016), s. The Act came into force on 01 Feb 1963.

[Powers to declare places to be warehousing stations].Omitted by The Finance Act, 2016 (28 of 2016), s. 118 (w.e.f. 14-5-2016).

Section 9, The Customs Act, 1962 (Act 52 of 1962).

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.

  1. Mustan Taherbhai vs Commnr. of Central Excise & Customs

    Supreme Court of India 28 Feb 2011 Binding (SC) Reportable

    Court's Decision & Legal Precedent

    When a tribunal or court has been specifically directed by the Supreme Court to reconsider a matter by first establishing the foundational facts and then applying law in light of those facts, the tribunal must comply with such directions through fresh and genuine consideration, notwithstanding its earlier views on the matter. In cases involving customs duty on Indian-manufactured vessels where excise duty has been paid at original clearance, the question of applicability of subsequent customs notifications and the legal fiction doctrine requires evaluation against the actual facts that the vessel was manufactured and cleared in India with excise duty payment, not merely applying legal fictions created by notifications without factual foundation. The Tribunal's failure to comply with supreme court remand directions constitutes vitiation of decision.

    On this section: Clearance from bonded warehouse deemed as import into India

    Read the full order on eCourts India

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.

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

All subordinate legislation

Questions about Section 9

What have the courts held on Section 9 of the Customs Act?

Mustan Taherbhai vs Commnr. of Central Excise & Customs (28 Feb 2011) is the leading judgment on this section among those set out below: Clearance from bonded warehouse deemed as import into India.

How do I find court cases under Section 9 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 9, section 9 Customs Act 1962, section 9 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 Mustan Taherbhai vs Commnr. of Central Excise & Customs (28 Feb 2011).

What should I read with Section 9 of the Customs Act, and has it changed?

The rules and notifications made under it are where it actually bites, and there are 3: most recently Notification No.24/2006-Cus(NT), dated 1.3.2006 (2006), then Notification No.01/2002-Cus(NT),dt. 04.01.2002 (2002), and 1 more.

When did Section 9 of the Customs Act come into force?

Section 9 of the Customs Act, cited as Customs Act 1962 9, 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 19 Oct 2026. This page is not a substitute for legal advice.