Customs Act, 1962 · Chapter VI: Provisions Relating to Conveyances Carrying Imported or Exported Goods
Section 43: Exemption of certain classes of conveyances from certain provisions of this Chapter
(1) The provisions of sections 30, 41 and 42 shall not apply to a vehicle which carries no goods other than the luggage of its occupants.
(2) The Central Government may, by notification in the Official Gazette, exempt the following classes of conveyances from all or any of the provisions of this Chapter—
(a) conveyances belonging to the Government or any foreign Government;
(b) vessels and aircraft which temporarily enter India by reason of any emergency.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 43
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