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Section91
The Finance Act, 2018

Insertion of new section 109A

In force Act 13 of 2018 As on 10 Oct 2026

Act 13 of 2018 Ministry Finance

Section 91 of the Finance Act, 2018 deals with insertion of new section 109A. Insertion of new section 109A 91. In the Customs Act, after section 109, the following section shall be inserted, namely:— '109A.

Insertion of new section 109A

91. In the Customs Act, after section 109, the following section shall be inserted, namely:—

'109A. Power to undertake controlled delivery.—Notwithstanding anything contained in this Act, the proper officer or any other officer authorised by him in this behalf, may undertake controlled delivery of any consignment of such goods and in such manner as may be prescribed, to—

(a)any destination in India; or
(b)a foreign country, in consultation with the competent authority of such country to which such consignment is destined.

Explanation.—For the purposes of this section "controlled delivery" means the procedure of allowing consignment of such goods to pass out of, or into, the territory of India with the knowledge and under the supervision of proper officer for identifying the persons involved in the commission of an offence or contravention under this Act.'.

Section 91, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 109 Collection and payment of arrears of duties

Questions about Section 91

What does Section 91 of the Finance Act deal with?

Section 91 of the Finance Act is headed "Insertion of new section 109A". Insertion of new section 109A 91. In the Customs Act, after section 109, the following section shall be inserted, namely:— '109A.

How do I find court cases under Section 91 of the Finance 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: Finance Act 2018 91, section 91 Finance Act 2018, section 91 of the Finance 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 91 of the Finance Act, and has it changed?

Its own text turns on section 109 (Collection and payment of arrears of duties), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. 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. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.