Section 11L: Persons possessing specified goods to maintain accounts

Q: What does Section 11L of The Customs Act, 1962 (CuA) deal with?

Section 11L CuA pertains to "Persons possessing specified goods to maintain accounts". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 11L of The Customs Act, 1962 (CuA) governs persons possessing specified goods to maintain accounts. As verified on 19 May 2026.

Q: Is Section 11L CuA still in force?

Yes, Section 11L of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 11L CuA?

धारा 11L CuA is the Devanagari Hindi reference for Section 11L of the The Customs Act, 1962. Section 11L of The Customs Act, 1962 (CuA) governs persons possessing specified goods to maintain accounts. As verified on 19 May 2026.

Q: What is Dhara 11L CuA?

Dhara 11L CuA is the Roman Hindi reference for Section 11L of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 11L of The Customs Act, 1962 (CuA) governs persons possessing specified goods to maintain accounts. As verified on 19 May 2026.

Q: How to cite Section 11L of The Customs Act, 1962?

Cite as: "Section 11L, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 11L (India).

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(1)

Every person who, on or after the specified date, owns, possesses or controls, within a specified area, any specified goods of a market price exceeding fifteen thousand rupees, shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and complete account of such goods and shall, as often as he acquires or parts with any specified goods, make an entry in the said account in relation to such acquisition or parting with, and shall also state therein the particulars of the person from whom such goods have been acquired or in whose favour such goods have been parted with, as the case may be, and such account shall be kept, alongwith the goods, at the place of storage of the specified goods to which such accounts relate:

Provided that it shall not be necessary to maintain separately accounts in the form and manner specified by rules made in this behalf in the case of a person who is already maintaining accounts which contain the particulars specified by the said rules.

(2)

Every person who owns, possesses or controls any specified goods to which the provisions of sub-section (1) apply, and who uses any such goods for the manufacture of any other goods, shall maintain (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) a true and complete account of the specified goods so used by him and shall keep such account at the intimated place.

(3)

If at any time, on a verification made by a proper officer, it is found that any specified goods owned, possessed or controlled by a person are lesser in quantity than the stock of such goods as shown, at the time of such verification, in the accounts referred to in sub-section (1), read with the accounts referred to in sub-section (2), it shall be presumed, unless the contrary is proved, that such goods, to the extent that they are lesser than the stock shown in the said accounts, have been illegally exported and that the person owning, possessing or controlling such goods has been concerned with the illegal export thereof.