1. Short title, extent and commencement.
(1)This Act may be called the Customs Act, 1962. (2)It extends to the whole of India 2[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 forc e on such date3 as the Central Government may, by notification in the Official
Gazette, appoint.