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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 144

Power to Take Samples

~1 min read
https://sooperkanoon.com/act/45021

Bare act section · Research

About this section

Customs Act, 1962 Section 144 is part of Customs Act, 1962 - Power to Take Samples. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner thereof, for examination or testing, or for ascertaining the value thereof, or for any other purposes of this Act.

(2) After the purpose for which a sample was taken is carried out, such sample shall, if practicable, be restored to the owner, but if the owner fails to take delivery of the sample within three months of the date on which the sample was taken, it may be disposed of in such manner as the1[Commissioner of Customs] may direct.

(3) No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course of any test or examination thereof, if such duty amounts to five rupees or more.

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1. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).

Frequently asked questions

What does Customs Act, 1962 Section 144 provide?

Section Section 144 of the Customs Act, 1962 (Power to Take Samples) 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 144?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 144. 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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