Sections 141 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.
Three short sections in Chapter XVII deal with the everyday handling of goods at the border. Section 141 puts conveyances and goods in a customs area under the control of officers of customs and lets the handling of goods in a customs area be prescribed. Section 144 lets the proper officer take samples in the owner's presence. Section 145 puts the work and cost of making goods available for examination on the owner, importer or exporter.
This article reads the sections as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to these sections before acting.
Section 141: all conveyances and goods in a customs area are subject to the control of officers of customs, and handling of goods in the area is done in the prescribed manner. Section 144: the proper officer may take samples in the presence of the owner; samples are returned if practicable, otherwise disposed of after three months as the Principal Commissioner or Commissioner directs; no duty on a sample consumed or destroyed in testing. Section 145: operations to make goods available for examination are done by or at the expense of the owner, importer or exporter.
Section 141: control of conveyances and goods in a customs area
Section 141 was renumbered as sub-section (1) and sub-section (2) was inserted, both by the Finance Act, 2008 (18 of 2008), with effect from 10 May 2008.
Sub-section (1). All conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of the Act, be subject to the control of officers of customs. The purpose named is enforcement of the Act.
Sub-section (2). The imported or export goods may be received, stored, delivered, despatched or otherwise handled in a customs area in such manner as may be prescribed, and the responsibilities of persons engaged in those activities shall be such as may be prescribed.
So the Act sets the principle (control by officers) and leaves the detail to what is prescribed. For importers and exporters, the practical meaning is that goods sitting in a port, airport, container freight station or similar customs area are under the officer's control, and the persons who handle them have responsibilities set by regulation. Our article on sections 44 and 45 covers the custody of imported goods in a customs area.
The regulations made under section 141(2)
The regulations that name section 141(2) in their opening lines are the Handling of Cargo in Customs Areas Regulations, 2009. The copy consulted is dated 1 April 2019; that is the date of the regulations copy, not of the Act text. The opening words say they are made under sub-section (2) of section 141 read with section 157 of the Act, and the contents list covers conditions for and responsibilities of a "Customs Cargo Service provider". We leave the regulation-wise detail to a separate article and state nothing further here. Please check the regulations in force before acting.
If you have a dispute about cargo in a customs area, our legal consultation service can help you map the provisions that apply.
Section 144: power to take samples
Section 144 has three sub-sections.
| Sub-section | What it says |
|---|---|
| (1) | The proper officer may, on the entry or clearance of any goods or at any time while such goods are being passed through the customs area, take samples of such goods in the presence of the owner, for examination or testing, or for ascertaining the value, or for any other purposes of the Act |
| (2) | After the purpose for which a sample was taken is carried out, the sample shall, if practicable, be restored to the owner; if the owner fails to take delivery within three months of the date on which the sample was taken, it may be disposed of in such manner as the Principal Commissioner of Customs or Commissioner of Customs may direct |
| (3) | No duty shall be chargeable on any sample of goods taken under this section which is consumed or destroyed during the course of any test or examination of it |
Read the points one at a time.
- The owner's presence. Sub-section (1) says samples are taken "in the presence of the owner". The text does not say what happens if the owner does not attend, and this article does not fill that gap.
- Purposes. Examination or testing, ascertaining the value, or "any other purposes of this Act". The last phrase is wide.
- Timing. On the entry or clearance of goods, or at any time while the goods are being passed through the customs area.
- Return of the sample. Restoration to the owner is "if practicable". If the owner does not take delivery within three months of the date the sample was taken, the Principal Commissioner or Commissioner may direct disposal.
- No duty on consumed samples. Sub-section (3) removes duty on a sample consumed or destroyed during a test or examination. The footnote shows that words about a small-amount condition were omitted by the Finance Act, 2013 (17 of 2013), with effect from 10 May 2013, and the copy prints the omission as "[ ]". The live text is as set out above.
An example. Orchid Chemicals imports a consignment and the proper officer wants a laboratory test. The officer draws samples from the drums in the presence of Orchid's representative. After the test, the leftover sample is, if practicable, returned to Orchid. Orchid does not collect it within three months of the date of the sample, and the Principal Commissioner or Commissioner may direct how it is to be disposed of. The portion used up in the test attracts no duty under sub-section (3).
For importers the lesson is simple: send a representative who can witness the drawing of the sample, note what was taken and in what quantity, and collect the return sample within the period. Samples can bear on valuation as well as testing. Our overview of customs valuation and the transaction value method gives context for why value may be queried.
The footnotes show that "Principal Commissioner of Customs or Commissioner of Customs" was substituted by the Finance (No. 2) Act, 2014 (25 of 2014), with effect from 6 August 2014.
Section 145: owner to perform operations incidental to compliance
Section 145 is a single sentence. All operations necessary for making any goods available for examination by the proper officer, or for facilitating such examination, shall be performed by, or at the expense of, the owner, importer or exporter of the goods, as the case may be.
Two readings follow from the words:
- The duty can be met by doing the work or by paying for it ("by, or at the expense of").
- It covers operations "necessary for making any goods available for examination" or "for facilitating such examination". The text gives no list of operations. This article does not invent one.
Section 145 sits naturally beside section 144: an officer who is entitled to take samples can also expect that the goods are made available for examination at the cost of the owner, importer or exporter. The Act prints no charge or rate for this, and none is given here.
How the three sections work together
| Section | Role |
|---|---|
| 141 | Officers of customs control conveyances and goods in the customs area; handling in the area is as prescribed |
| 144 | Samples may be taken in the owner's presence; return, disposal and no duty on what is consumed |
| 145 | Operations to make goods available for examination are by or at the cost of the owner, importer or exporter |
Related provisions: the clearance of imported goods is in our articles on section 47 and the bill of entry in section 46. For documents and checks at clearance, see our customs compliance checklist for importers.
Need help with an examination or sampling issue?
If a sample has been drawn, examination costs are in question, or goods are held in a customs area, our team can help you read the sections against the facts. Speak to us for a legal consultation.
Key takeaways
- Section 141(1): conveyances and goods in a customs area are subject to the control of officers of customs for enforcing the Act.
- Section 141(2): the handling of goods in a customs area, and the responsibilities of those engaged, are as prescribed.
- Section 144: samples are taken in the owner's presence; restored if practicable; disposal after three months as directed; no duty on a sample consumed or destroyed in testing.
- Section 145: operations for making goods available for examination are performed by, or at the expense of, the owner, importer or exporter.
Read next
- Sections 44 and 45: custody and removal of imported goods in a customs area
- Section 46: bill of entry and entry of goods on importation
- Section 149: amendment of bill of entry and shipping bill
- Customs valuation: transaction value and rules
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.