Customs Publication of Names explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Two small sets of customs rules deal with publication. The Customs (Publication of Names) Rules, 1975 require the names of certain persons found to have contravened the Act to be published in the Official Gazette every three months. The Publication of Daily Lists of Imports and Exports Rules, 2004 require each Commissioner to publish a daily list of goods imported and exported on the EDI system.
This article reads the 1975 Rules as amended up to the CBIC text updated 6 August 2014, and the 2004 Rules as amended up to the CBIC text updated 5 March 2012 (Notification No. 18/2012-Cus. (N.T.)). Later notifications should be checked, as no official consolidated text exists beyond the CBIC text.
Every three months, the Principal Commissioner or Commissioner must publish in the Official Gazette the names and particulars of persons convicted by a court, and of persons adjudged to have contravened the Act where it is a repeat case or the penalty is ten thousand rupees or above. Nothing is published until the appeal period under section 128 has expired, or the appeal is disposed of. Separately, a daily list of imports and exports is exhibited on the custom house notice board or website.
Part 1: Customs (Publication of Names) Rules, 1975
Rules 1 and 2: commencement and definitions
The Rules are made under section 156(2)(g) of the Act and came into force on publication in the Official Gazette. "Commissioner of Customs" includes an Additional Commissioner of Customs. "Proper Officer" means the officer assigned the functions by the Board or by the Principal Commissioner or Commissioner. "Section" means a section of the Act. For the parent power, see our article on sections 154A to 154C.
Rule 3: who is published, and what
Rule 3(1). Once in every three months, the Principal Commissioner or Commissioner shall cause to be published in the Official Gazette the names, addresses and other particulars of:
- (a) persons convicted by a court for contravention of any provision of the Act or its rules; and
- (b) persons adjudged by a proper officer to have contravened the Act or rules, where either:
- (i) the person had previously been similarly adjudged or convicted; or
- (ii) the penalty imposed is ten thousand rupees or above.
Rule 3(2): the particulars. These are the provisions contravened; the particulars regarding the penalty imposed; and, where the adjudicating officer has directed confiscation under section 111 or 113, the particulars of the confiscation.
Explanation. For a firm, company or other association, the names of partners, directors, managing agents, secretaries and treasurers, the manager of the company or the members of the association may also be published if, in the Principal Commissioner's or Commissioner's opinion, the circumstances justify it.
Rule 3(3): the Central Government's power. If satisfied that it is necessary or expedient in the public interest, the Government may direct the Principal Commissioner or Commissioner to publish the particulars of any other person held guilty of a contravention.
Rule 3(4): the opposite power. If satisfied that it is necessary or expedient in the interest of investigation, security of the State, friendly relations with foreign States or otherwise in the general public interest, the Government may direct that the names of any person or category of persons not be published.
Rule 4: wait for the appeal period
No publication under rule 3 is made in respect of a person until the period for preferring an appeal under section 128 has expired without any appeal, or an appeal preferred has been disposed of. See our article on section 128. A person who files an appeal in time therefore keeps the name off the list until the appeal is decided. If a penalty order or conviction puts your client's name within these rules, our legal consultation team can help assess the position and the appeal route. The forms and filing steps for such an appeal are in our article on rules 1 to 5 of the Customs (Appeals) Rules.
Who is listed: a table
| Category | Condition | Printed in rule |
|---|---|---|
| Convicted by a court | Contravention of the Act or its rules | 3(1)(a) |
| Adjudged, repeat case | Previously adjudged or convicted | 3(1)(b)(i) |
| Adjudged, penalty | Penalty ten thousand rupees or above | 3(1)(b)(ii) |
| Other person held guilty | Central Government's public-interest direction | 3(3) |
| Not to be published | Central Government's direction for investigation, State security or similar | 3(4) |
For the related Act provision on publishing convictions, see our article on sections 135A and 135B.
Example. Fernhill Impex is adjudged to have contravened the Act and a penalty of ten thousand rupees is imposed. The appeal period under section 128 expires without an appeal. At the next quarterly publication, the Commissioner includes Fernhill's name, address, the provision contravened and the penalty. If the firm's partners' names are justified in the Commissioner's opinion, they may be added.
Part 2: Publication of Daily Lists of Imports and Exports Rules, 2004
Rule 1 and the enacting words
The Rules came into force on publication in the Official Gazette. They are made under section 156 and supersede earlier notifications of 1951, 1957 and 1959, except for things done before.
Rule 2: the daily list
Rule 2(1). The Commissioner of Customs shall publish, or cause to be published in such manner as he deems fit, a list of all goods imported into or exported from a functioning port, airport, inland container depot or land customs station on the Electronic Data Interchange (EDI) system. The Explanation defines the EDI system as the customs computer system through which an electronic declaration or manifest of the particulars of goods is lodged by the authorised person, through the data-entry facility at the service centre or the data communication networking facility provided by the National Informatics Centre.
Rule 2(2). The publication is sufficient if the lists are exhibited on the notice board or website of the custom house.
Rule 3: particulars
| Daily list of imports | Daily list of exports |
|---|---|
| Port or country of origin | Port of destination |
| Description of goods | Description of goods |
| Customs tariff heading | Customs tariff heading |
| Quantity | Quantity |
| Unit quantity code | Unit quantity code |
| Value of goods (in rupees) | Value of goods (in rupees) |
The lists do not show the importer's or exporter's name. They show the six particulars above, so they tell the public what is moving through the port, not who is moving it.
Need help with a publication or listing question?
For traders, the practical risks are a penalty at or above the printed threshold and a repeat contravention. For advisers, the point is to protect the appeal route before the three-month publication. Our legal consultation team can help with both. For other information duties on banks and others, see our article on the Customs (Furnishing of Information) Rules, 2017.
Key takeaways
- Names, addresses and particulars are published in the Official Gazette every three months.
- Persons convicted, repeat offenders and those with a penalty of ten thousand rupees or above are covered.
- Nothing is published until the section 128 appeal period has passed without appeal, or an appeal is disposed of.
- The Central Government can direct publication of other persons, or direct that names not be published.
- Daily import and export lists are shown on the custom house notice board or website, with six particulars each.
Read next
- Customs (Furnishing of Information) Rules, 2017: section 108A information returns
- Rules 1–5 of the Customs (Appeals) Rules, 1982: appeal to the Commissioner (Appeals)
- Sections 154A–154C of the Customs Act: publication of names and the common customs electronic portal
- Sections 135A–135B of the Customs Act: publication of convictions
Disclaimer: Based on the customs rules named above as published on the CBIC Tax Information Portal and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, rates and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.