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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 90

Concessions in Respect of Imported Stores for the Navy

~1 min read
https://sooperkanoon.com/act/44914

Bare act section · Research

About this section

Customs Act, 1962 Section 90 is part of Customs Act, 1962 - Concessions in Respect of Imported Stores for the Navy. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

(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 modification that-

(a) for the words "exported to any place outside India", or the word "exported" wherever they occur1 , 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.

_______________________

1. These words occur in sub-section (1) and (2) of section 69, sub-section (1) of section 74 and sub-section (1) of section 75.

Frequently asked questions

What does Customs Act, 1962 Section 90 provide?

Section Section 90 of the Customs Act, 1962 (Concessions in Respect of Imported Stores for the Navy) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 90?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 90. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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