Section 1. Short title, extent and commencement.
(1) This Act may be called the Customs Act, 1962.
(2) It extends to the whole of India 1 [and, save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person].
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint.
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