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THE CUSTOMS ACT, 1962 · PRELIMINARY

Section 1 — Short title, extent and commencement

(1)This Act may be called the Customs Act, 1962.
(2)It extends to the whole of India 2[and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person].
(3)It shall come into force on such date3 as the Central Government may, by notification in the Official Gazette, appoint.