Customs Act, 1962
The Schedule
The Schedule to the Customs Act, 1962 operates in conjunction with section 160(2)(b), which provides that any reference to the Sea Customs Act, 1878, the Land Customs Act, 1924, or the repealed portions of the Indian Tariff Act, 1934 (the enactments repealed by section 160(1)), in any other law or document, is to be construed as a reference to the corresponding provision of this Act. The Schedule accordingly sets out the correspondence table mapping specific provisions of those repealed enactments to their equivalent provisions under the Customs Act, 1962, to guide this construction.
Note: the detailed item-by-item correspondence table could not be independently verified from a reliable current source at the time of publication; readers requiring the exact text of the Schedule should consult the official Gazette text or a current Government of India publication of the Act.
