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Section 141 of the Customs Act - Conveyances and goods in a customs area subject to control of officers of customs

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Last Updated: 17-09-2026

Chapter XVII 

Miscellaneous

141. Conveyances and goods in a customs area subject to control of officers of customs. -

[1][(1)] All conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of this Act, be subject to the control of officers of customs.

[2][(2) The imported or export goods may be received, stored, delivered, despatched or otherwise handled in a customs area in such manner  as may be prescribed and the responsibilities of persons engaged in the aforesaid activities shall be such as may be prescribed.]

 

[1]  Section 141 re-numbered as sub-section (1) thereof by the Finance Act, 2008 (18 of 2008), sec. 74 (w.e.f. 10.5.2008).

[2] Inserted by the Finance Act, 2008 (18 of 2008), sec. 74 (w.e.f. 10.5.2008).