September 12, 2026

Section 161. Removal of Difficulties – Customs Act, 1962

Customs Act, 1962 — Chapter XVII: Miscellaneous

161. Removal of difficulties

If any difficulty arises in giving effect to the provisions of this Act, particularly in relation to the transition from the corresponding provisions of the Acts repealed by section 160, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purposes of this Act as appear necessary or expedient for removing the difficulty.