Sections 155 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 155 protects the Central Government, its officers and local authorities from suits and proceedings for things done in good faith under the Act, and sets a notice rule for other proceedings. Section 160 repeals the older customs enactments and saves what was done under them. Section 161 lets the Central Government remove difficulties in giving effect to the Act. This article explains them as printed in the text on the CBIC portal updated to 30 March 2022.
Section 155: no suit, prosecution or other legal proceedings lie against the Central Government, its officers or a local authority for anything done, or intended to be done, in good faith; any other proceeding than a suit needs a month's previous notice in writing and cannot start after three months from the cause. Section 160: it repeals the older enactments listed in the Schedule and saves actions taken under them, and the Act applies to goods already under customs control at its start. Section 161: the Central Government may remove difficulties by order, doing nothing inconsistent with the Act.
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
Section 155 sits in Chapter XVII, "Miscellaneous", just after the Common Customs Electronic Portal provision covered in our article on sections 154A to 154C. Sections 160 and 161 are the last two sections of the Act, with the Schedule of repeals printed inside section 160. The rule-making and laying provisions between them are in our articles on sections 156 and 157 and sections 158 to 159A.
If you are considering a claim or proceeding against the Government or an officer, or arguing about an old transaction, our legal dispute resolution team can help you read these sections against the facts.
Section 155: protection of action taken under the Act
Sub-section (1). No suit, prosecution or other legal proceedings shall lie against the Central Government, any officer of the Government or a local authority for anything which is done, or intended to be done, in good faith, in pursuance of the Act or the rules or regulations.
Sub-section (2). No proceeding other than a suit shall be commenced against the Central Government, any officer of the Government or a local authority for anything purporting to be done in pursuance of the Act:
| Requirement | What the text prints |
|---|---|
| Notice | A month's previous notice in writing of the intended proceeding and of the cause thereof must be given to the Central Government or the officer |
| Time bar | No such proceeding after the expiration of three months from the accrual of the cause |
Points to take from the words:
- Two different tests. Sub-section (1) turns on good faith and a connection with the Act, rules or regulations. Sub-section (2) turns on something "purporting to be done in pursuance of" the Act, which is a wider description.
- Which proceedings. Sub-section (2) is about "proceedings other than a suit". The notice and time rule is not stated for a suit.
- Who is covered. The Central Government, any officer of the Government, and a local authority.
- The text does not define good faith. Section 155 says nothing about how good faith is tested.
Example. An officer of the department detains a consignment of Delta Packaging Pvt Ltd intending to act under the Act. The company wishes to start a proceeding other than a suit. On the printed words of sub-section (2), it must give a month's previous notice in writing stating the intended proceeding and its cause, and the proceeding must not start after three months from the accrual of the cause.
The copy prints no footnote for section 155.
Section 160: repeal and savings
Section 160 has nine sub-sections. The table sets out what each does.
| Sub-section | What it does, as printed |
|---|---|
| (1) | Repeals the enactments specified in the Schedule to the extent mentioned in the fourth column |
| (2) | In the Indian Tariff Act, 1934 (32 of 1934), substitutes a new section 2 saying the rates at which duties of customs shall be levied under the Customs Act, 1962 are specified in the First and Second Schedules, and repeals sections 5 and 6 of that Act |
| (3)(a) | Notwithstanding repeal, a notification, rule, regulation, order, notice, appointment, declaration, licence, permission, exemption, assessment, confiscation, duty, penalty, fine, forfeiture, bond or other action under a repealed enactment is, so far as not inconsistent with this Act, deemed done or taken under the corresponding provision of this Act |
| (3)(b) | A document referring to a repealed enactment is construed as referring to this Act or its corresponding provision |
| (4) | The Act applies to all goods subject to the control of customs at its commencement, even if imported before it |
| (5) | Where the period for an application, appeal, revision or other proceeding under a repealed enactment had expired on or before commencement, the Act does not enable it merely because a longer period or an extension is provided |
| (6) | Section 65 applies to goods warehoused before commencement if the operations permissible under it were carried on after commencement |
| (7) | Duty or penalty payable under a repealed enactment may be recovered in the manner provided under this Act, without prejudice to action already taken |
| (8) | The mention of particular matters in sub-sections (4), (5), (6) and (7) does not affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) on the effect of repeals |
| (9) | Nothing in the Act affects any law relating to the constitution and powers of any Port authority in a major port as defined in the Indian Ports Act, 1908 (15 of 1908) |
Sub-section (6) refers to section 65; for that section see our post on customs bonded manufacturing under section 65.
The Schedule. The Schedule of repeals is printed inside section 160 in four columns: Year, No., Short title and Extent of repeal. The copy consulted prints these entries:
| Year | Short title | Extent of repeal |
|---|---|---|
| 1878 | The Sea Customs Act | The whole |
| 1896 | The Inland Bonded Warehouses Act | The whole |
| 1924 | The Land Customs Act | The whole |
| 1934 | The Aircraft Act | Section 16 |
In the copy consulted, the Schedule runs straight into section 161 after the Aircraft Act entry, so this article lists only what is printed. It does not say whether the Schedule as enacted has further entries; the text is silent. The copy prints no footnote for section 160.
Example. Goods were imported before the Act began and are still under customs control when it commences. Under sub-section (4) the Act applies to them even though they were imported earlier.
Section 161: removal of difficulties
Section 161 reads: if any difficulty arises in giving effect to the provisions of the Act, particularly in relation to the transition from the enactments repealed by the Act to its provisions, the Central Government may, by general or special order, do anything not inconsistent with such provisions which appears to be necessary or expedient for the purpose of removing the difficulty.
| Element | What the text prints |
|---|---|
| Who | The Central Government |
| How | By general or special order |
| Limit | Anything "not inconsistent with such provisions" |
| Test | What appears necessary or expedient for removing the difficulty |
| Focus | "Particularly" the transition from the repealed enactments, but not limited to it |
The section sets no time limit on the power. The copy prints no footnote for it, and this article does not go beyond the printed words.
What these sections do not say
- Section 155 does not define "good faith" and does not say which proceedings count as "purporting to be done" under the Act.
- Section 155(2) does not state the notice rule for a suit.
- Section 160 does not list further repeals beyond those printed in the Schedule of the copy consulted.
- Section 161 does not say how long the power lasts.
Practical points
- Keep the record of what the officer did. Section 155(1) is tied to good faith in pursuance of the Act, rules or regulations.
- Count the notice and the three months. Section 155(2) requires a month's previous notice in writing and bars proceedings after three months from the cause.
- For older transactions, check section 160(3) and (5). They save action taken under the repealed laws but do not revive expired periods.
- For warehoused goods from before commencement, see section 160(6).
- Check later changes. Anything after 30 March 2022 is outside the copy consulted.
Need help with a dispute about action taken under the Act?
A claim against the Government or an officer turns on the notice rule and the time bar, and an old-transaction question turns on the savings. Our team can help you read the sections against your facts and plan the next step. See our legal dispute resolution page.
Key takeaways
- Section 155(1) bars suits, prosecutions and other legal proceedings against the Central Government, its officers and a local authority for anything done or intended to be done in good faith in pursuance of the Act or the rules or regulations.
- Section 155(2) requires a month's previous notice in writing for proceedings other than a suit, and bars them after three months from the accrual of the cause.
- Section 160 repeals the enactments in the Schedule and saves actions taken under them, applies the Act to goods under customs control at commencement, and does not revive expired periods.
- Section 161 lets the Central Government remove difficulties by general or special order, doing nothing inconsistent with the Act.
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Sections 158 to 159A: penalties in rules, laying before Parliament and effect of amendments
- Sections 156 and 157: power to make rules and regulations
- Section 154: correction of clerical errors in orders
- Introduction to the Customs Act, 1962
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.