Section 141(2) of Customs Act, 1962: Guidelines for Cargo Handling in Customs Areas Revised in 2023 Manual

The Customs Cargo Service Providers chapter in the CBEC's Customs Manual 2023 outlines the legal framework and guidelines established to regulate the activities of custodians handling cargo in customs areas. Following the Public Accounts Committee's recommendations, Section 141(2) was added to the Customs Act, 1962, leading to the creation of the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR, 2009). These regulations specify how imported and exported goods should be managed within customs areas and delineate the responsibilities of individuals involved in these processes.