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Customs Act, 1962 · Chapter VIII: Goods in Transit

Section 52: Chapter not to apply to baggage, postal articles and stores

The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 52

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