(1)

This Act may be called The Customs Act, 1962.

(2)

It extends to the whole of India, [and save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(3)

It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.