Concessions in respect of imported stores for the Navy
Section 90 of the Customs Act, 1962 deals with concessions in respect of imported stores for the Navy. Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy. The Act came into force on 01 Feb 1963.
(1) Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.
(2) The provisions of section 69 and Chapter X shall apply to stores specified in sub-section (3) 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 a ship of the Indian Navy" shall be substituted;
(b) for the words "ninety-eight per cent". in sub-section (1) of section 74, the words "the whole" shall be substituted.
(3) The stores referred to in sub-sections (1) and (2) are the following:--
(a) stores for the use of a ship of the Indian Navy;
(b) stores supplied free by the Government for the use of the crew of a ship of the Indian Navy in accordance with their conditions of service.
Section 90, 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
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 90
What does Section 90 of the Customs Act deal with?
Section 90 of the Customs Act is headed "Concessions in respect of imported stores for the Navy". Imported stores specified in sub-section (3) may without payment of duty be consumed on board a ship of the Indian Navy.
How do I find court cases under Section 90 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 90, section 90 Customs Act 1962, section 90 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 90 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), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Fraudulent availment of exemption from payment of import duty under Section 90 and Notfn. No. 211/ 83 on ship spares and stores for ships - modus operandi. - Circular No.8/1998-Customs, dated 11.2.1998 (1998).
When did Section 90 of the Customs Act come into force?
Section 90 of the Customs Act, cited as Customs Act 1962 90, 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.