Sections 109-109A 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.
Section 109 lets a customs officer posted near the land frontier ask a person holding goods believed to have been imported by land to produce the order permitting their clearance. Section 109A lets the proper officer, or another officer he authorises, undertake a controlled delivery of a consignment, either within India or to a foreign country, with the knowledge and under the supervision of customs, so as to identify persons involved in an offence. This article explains both as printed in the text on the CBIC portal updated to 30 March 2022.
An officer of customs appointed for an area adjoining the land frontier and empowered by general or special order of the Board may require a person in possession of goods he has reason to believe were imported by land to produce the order made under section 47 permitting clearance (section 109). Controlled delivery means allowing a consignment to pass out of, or into, India with the knowledge and under the supervision of the proper officer to identify the persons involved in an offence or contravention under the Act; the proper officer or an authorised officer may undertake it notwithstanding anything in the Act, to a destination in India or, in consultation with the competent authority, to a foreign country (section 109A).
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts may have changed these sections, so check them before acting.
Where these sections fit
Both sections sit in Chapter XIII, "Searches, seizure and arrest". They follow the information provisions in sections 108A and 108B and come before the seizure powers in section 110.
If you are asked to produce a clearance order, or are involved in a consignment under supervision, our legal consultation page explains how we can help.
Section 109: power to require production of the clearance order
Section 109 is headed "Power to require production of order permitting clearance of goods imported by land".
| Element | Text |
|---|---|
| Who | Any officer of customs appointed for any area adjoining the land frontier of India and empowered in this behalf by general or special order of the Board |
| Whom he may ask | Any person in possession of any goods which the officer has reason to believe to have been imported into India by land |
| What he may require | That the person produce the order made under section 47 permitting clearance of the goods |
Section 47 is the provision under which an order permitting clearance of imported goods is made; the text of section 109 refers to it by number. This article does not explain section 47.
Proviso. Nothing in section 109 applies to any imported goods passing from a land frontier to a land customs station by a route appointed under clause (c) of section 7. So goods that are on their way to the land customs station along an appointed route are outside the power.
Note the limits in the wording:
- The officer must be appointed for an area adjoining the land frontier.
- He must be empowered by general or special order of the Board.
- He must have reason to believe the goods were imported by land.
- The power is to require production of the clearance order. The section does not say what follows if it is not produced; other provisions of the Act apply.
Example. An officer of customs at a land frontier area stops a truck carrying machinery. He has reason to believe the machinery was imported by land. He asks the person in possession to produce the order made under section 47 permitting clearance. If the truck is simply on its way from the frontier to the land customs station by the appointed route, the proviso keeps the section from applying.
Section 109A: power to undertake controlled delivery
Section 109A was inserted by section 91 of the Finance Act, 2018 (13 of 2018) with effect from 29-3-2018, as the footnote prints.
The power. Notwithstanding anything contained in the Act, the proper officer or any other officer authorised by him in this behalf may undertake controlled delivery of any consignment of "such goods", in such manner as may be prescribed, to:
- (a) any destination in India; or
- (b) a foreign country, in consultation with the competent authority of such country to which the consignment is destined.
Explanation: "controlled delivery". For the purposes of the section, "controlled delivery" means the procedure of allowing a consignment of such goods to pass out of, or into, the territory of India with the knowledge and under the supervision of the proper officer for identifying the persons involved in the commission of an offence or contravention under the Act.
| Question | Answer from the text |
|---|---|
| Who may do it? | The proper officer, or another officer authorised by him |
| Is permission from other provisions of the Act needed? | The section starts "Notwithstanding anything contained in this Act" |
| Where can the consignment go? | Any destination in India; or a foreign country, in consultation with its competent authority |
| For what purpose? | Identifying the persons involved in an offence or contravention under the Act |
| What is the manner? | As may be prescribed |
A drafting point to flag. The section speaks of "such goods" in the main text and in the Explanation, but the copy consulted prints no earlier words in the section that say which goods. This article does not guess; the regulations made under the section should be read for the goods they cover.
The regulations that implement section 109A
The Controlled Delivery (Customs) Regulations, 2022 were made under sub-section (1) of section 157 read with section 109A of the Act, as their own opening lines say. The copy consulted for this series is dated 12 July 2022 (that is the date of that file, not of the Act text). Its contents list covers the short title, definitions, the manner to undertake controlled delivery, and application to other officers. This article does not set out any regulation-wise detail.
What the sections do not say
- Section 109 does not say how the officer shows that he has "reason to believe" the goods came by land.
- Section 109 does not set a time within which the order must be produced.
- Section 109A does not describe the manner of controlled delivery; it leaves it to what is prescribed.
- Section 109A does not say what happens to the consignment or the persons identified; other provisions of the Act apply.
Practical points
- Carry the order. A person in possession of goods imported by land should be able to produce the section 47 clearance order.
- Know the route proviso. Goods passing from a land frontier to a land customs station by an appointed route are outside section 109.
- Do not interfere with a supervised consignment. Controlled delivery works because the consignment passes with the knowledge and under the supervision of the proper officer.
- Expect cooperation abroad. Where a foreign country is the destination, the section requires consultation with that country's competent authority.
- Take advice if you are drawn in. Controlled delivery aims to identify persons involved in an offence or contravention; the arrest and prosecution provisions are explained in section 104.
Need help with a land-border or supervised-delivery matter?
If goods imported by land have been stopped, or your business has been drawn into a consignment under supervision, our team can read the sections with you and plan the response. See our legal consultation page.
Key takeaways
- Section 109 lets an empowered officer near the land frontier require a person in possession of goods believed imported by land to produce the section 47 clearance order.
- It does not apply to goods passing from a land frontier to a land customs station by an appointed route.
- Section 109A allows controlled delivery of a consignment, in India or to a foreign country in consultation with its competent authority, to identify persons involved in an offence or contravention.
- The manner of controlled delivery is as prescribed.
- The copy prints "such goods" in section 109A without saying which goods; the regulations should be read.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Sections 108A and 108B: obligation to furnish information and penalty
- Section 110: seizure of goods and the six-month notice rule
- Section 104: power to arrest and bail
- Sections 110 and 110A: seized documents, bank account attachment and provisional release
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.