Sections 154A-154C 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 close the miscellaneous chapter. Section 154A rounds every sum under the Act to the nearest rupee; section 154B lets the Central Government publish names and particulars of persons in proceedings or prosecutions in the public interest; and section 154C empowers the Board to notify a Common Customs Electronic Portal. This article explains them as printed in the text on the CBIC portal updated to 30 March 2022.
Section 154A: duty, interest, penalty, fine, refund, drawback and any other sum under the Act is rounded off to the nearest rupee; fifty paise or more becomes one rupee, less than fifty paise is ignored. Section 154B: the Central Government may publish names and particulars where it thinks it necessary or expedient in the public interest, but not for a penalty until the appeal time has run out or the appeal is disposed of. Section 154C: the Board may notify a Common Customs Electronic Portal for registration, filing of bills of entry, shipping bills and other documents, and payment of duty.
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.
A numbering point. The copy prints the third section as "Section 154AC" with no heading, but the definition in section 2(7B) of the same copy calls it "section 154C". This article uses 154C, as the definition does, and takes its wording from the text printed under the 154AC head. The mismatch is a drafting point in the copy, not something this article corrects.
Where these sections fit
All three are in Chapter XVII, "Miscellaneous", which also holds the correction of clerical errors in section 154 and the modes of service in section 153. Section 154A is a computation rule that touches every payment and refund. Section 154B is a publicity power. Section 154C is an enabling provision for an electronic portal; the practical filing steps are in notifications and not in the Act.
If your filings run through the Customs portal and you need an account set up in the first place, our ICEGATE registration service handles that step. For a general look at electronic filing, see our post on ICEGATE e-filing.
Section 154A: rounding off of duty and other sums
Section 154A reads in one sentence. It applies to two groups of amounts:
| Group | Amounts covered, as printed |
|---|---|
| Payable | The amount of duty, interest, penalty, fine or any other sum payable |
| Due to a person | The amount of refund, drawback or any other sum due |
All of them "under the provisions of this Act shall be rounded off to the nearest rupee". The rule for paise is spelled out: where the amount contains a part of a rupee consisting of paise, then:
| Paise part | Result |
|---|---|
| Fifty paise or more | Increased to one rupee |
| Less than fifty paise | Ignored |
Example. A duty computation for Sundaram Fabrics Pvt Ltd comes to a figure with forty-nine paise at the end, and a refund due to the same company comes to a figure with fifty paise at the end. On the printed words, the first amount is rounded down by ignoring the paise, and the second is rounded up to the next rupee.
The footnote prints that section 154A was inserted by the Finance Act, 1990 (12 of 1990), section 62(b), with effect from 31.5.1990. The section does not say at which step of a calculation the rounding is applied, and it does not mention a total of several amounts. It speaks of "the amount" of each item.
Section 154B: publication of information about persons
Section 154B has two sub-sections and an Explanation.
Sub-section (1). If the Central Government "is of opinion that it is necessary or expedient in the public interest" to publish names of any person and any other particulars relating to proceedings or prosecutions under the Act in respect of that person, it may cause the names and particulars to be published "in such manners as it thinks fit". The test is the Government's own opinion about public interest. The manner of publication is left to the Government.
Sub-section (2). The power is held back for penalties until the appeal route is closed. No publication in relation to a penalty may be made until the time for presenting an appeal to the Commissioner (Appeals) under section 128, or to the Appellate Tribunal under section 129A, as the case may be, has expired without an appeal having been presented, or the appeal, if presented, has been disposed of.
| Situation | Can the penalty be published? |
|---|---|
| Appeal time still running | No |
| Appeal time expired, no appeal presented | Yes, subject to sub-section (1) |
| Appeal presented and still pending | No |
| Appeal presented and disposed of | Yes, subject to sub-section (1) |
Explanation. For a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, "may also be published if, in the opinion of the Central Government, circumstances of the case justify it". The copy prints "treasures" for "treasurers"; that appears to be a slip in the printing, and it is flagged here and not corrected.
Section 154B covers "proceedings or prosecutions", so it is not limited to cases that end in a penalty. The sub-section (2) hold-back is stated only for penalties.
The footnote prints that section 154B was inserted by the Taxation Laws (Amendment) Act, 2006 (29 of 2006), section 33, with effect from 13.7.2006. The Act also makes rules for publication of names and particulars of persons found guilty of contravention; that rule-making power sits in the regulation and rule sections and is covered in our article on sections 156 and 157.
Section 154C: the Common Customs Electronic Portal
Section 154C (printed as 154AC) is a single paragraph. The Board "may notify a common portal, to be called the Common Customs Electronic Portal". The purposes the text lists are:
- Registration.
- Filing of bills of entry, shipping bills, and other documents and forms prescribed under this Act or under any other law for the time being in force, or the rules or regulations made under them.
- Payment of duty.
- Such other purposes as the Board may, by notification, specify.
Points worth noting from the words:
- The section is an enabling power: the Board "may" notify. The Act's text does not itself name a portal address or a start date.
- The documents are not limited to this Act. The words "under any other law for the time being in force, or the rules or regulations made thereunder" are printed.
- The purposes beyond those listed are fixed by notification.
- The footnote prints that the section was inserted w.e.f. 28-03-2021 by section 100 of the Finance Act 2021 (13 of 2021).
The text says nothing about login steps, user roles, forms on the portal or fees. Those are outside the Act.
The same electronic theme appears in the modes of service of notices in section 153, covered in our article on section 153.
What these sections do not say
- Section 154A does not say at which stage of a multi-step computation the rounding is applied.
- Section 154B does not set a time or form of publication and does not say who decides on the public interest other than the Central Government.
- Section 154C does not say which portal is notified or from when; it only empowers the Board.
- None of the three sections sets a fee, a rate or a form.
Practical points
- Round each amount. Apply section 154A to each duty, interest, penalty, fine, refund or drawback amount.
- Mind the fifty-paise line. Fifty paise or more goes up to one rupee; less is ignored.
- Do not assume publication follows a penalty at once. Under section 154B(2) it waits for the appeal period or the appeal's disposal.
- For firms and companies, check the Explanation. Names of partners, directors and managers may also be published if the Central Government thinks the case justifies it.
- Keep to the notified portal. Read the Board's notification for what the Common Customs Electronic Portal covers.
Need help with electronic customs filing?
Section 154C lets the Board notify one portal for registration, filing and payment, so access is the first step for any importer or exporter. Our team can help you set up and organise your account. See our ICEGATE registration page.
Key takeaways
- Section 154A rounds duty, interest, penalty, fine, refund, drawback and other sums to the nearest rupee: fifty paise or more becomes one rupee; less than fifty paise is ignored.
- Section 154B lets the Central Government publish names and particulars of persons in proceedings or prosecutions where it thinks this necessary or expedient in the public interest.
- A penalty may not be published until the time for appeal has expired without an appeal, or an appeal has been disposed of.
- Section 154C (printed as 154AC) empowers the Board to notify the Common Customs Electronic Portal for registration, filing and payment of duty and other notified purposes.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Section 154: correction of clerical errors in orders
- Section 153: modes of service of notice and order
- Sections 156 and 157: power to make rules and regulations
- ICEGATE e-filing on the customs portal
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.