Section 60: Permission for deposit of goods in a warehouse

Q: What does Section 60 of The Customs Act, 1962 (CuA) deal with?

Section 60 CuA pertains to "Permission for deposit of goods in a warehouse". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 60 of The Customs Act, 1962 (CuA) governs permission for deposit of goods in a warehouse. As verified on 19 May 2026.

Q: Is Section 60 CuA still in force?

Yes, Section 60 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 60 CuA?

धारा 60 CuA is the Devanagari Hindi reference for Section 60 of the The Customs Act, 1962. Section 60 of The Customs Act, 1962 (CuA) governs permission for deposit of goods in a warehouse. As verified on 19 May 2026.

Q: What is Dhara 60 CuA?

Dhara 60 CuA is the Roman Hindi reference for Section 60 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 60 of The Customs Act, 1962 (CuA) governs permission for deposit of goods in a warehouse. As verified on 19 May 2026.

Q: How to cite Section 60 of The Customs Act, 1962?

Cite as: "Section 60, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 60 (India).

Law on Tips Editorial Board

- When the provisions of [section 59 [* * *] [ Substituted by Act 55 of 1991, Section 9, for " Section 59" (w.e.f. 23.12.1991).] have been complied with in respect of any goods, the proper officer may make an order permitting the deposit of the goods in a warehouse [* * *] [ The words " without payment of duty " omitted by Act 55 of 1991, Section 5 (w.e.f. 23.12.1991).].

[Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria.] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]