MISCELLANEOUSCentral

Section 154B of The Customs Act,1962 in hindi

Publication of information respecting persons in certain cases.

1[154B. Publication of information respecting persons in certain cases.--(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manners as it thinks fit.

(2)No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 128 or the Appellate Tribunal under section 129A, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation.--In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.]

Summary

This provision gives the Central Government the power to publish the names and details of persons involved in customs proceedings or prosecutions in the public interest.
Publication of details regarding a penalty is strictly prohibited until the time for filing an appeal has expired or the appeal itself has been resolved.
Eligible appellate bodies whose timelines must be respected include the Commissioner (Appeals) and the Appellate Tribunal.
For businesses, the publication can extend to the names of partners, directors, managing agents, secretaries, treasurers, or managers if justified.

Practical examples

1A company named Delta Imports is fined for smuggling goods on 5th February 2026. Under this provision, the Central Government waits until their appeal period before the Appellate Tribunal expires on 5th May 2026 without any appeal being filed, and then publishes the names of the directors in local newspapers.

2On 12th August 2026, an individual named Suresh is prosecuted for customs evasion. Since there is no pending appeal, the government publishes his name and residence address in a public interest notice.

FAQ

1. Can the government publish the names of customs offenders under Section 154B of the Customs Act?

Yes, under Section 154B of the Customs Act, the Central Government can publish the names and particulars of persons in proceedings or prosecutions if it is in the public interest.

2. Can a director's name be published if their company commits a customs offense under Section 154B of the Customs Act?

Yes, under Section 154B of the Customs Act, the names of directors, partners, secretaries, or managers can be published if the Central Government believes the circumstances justify it.

3. When is publication of a penalty restricted under Section 154B of the Customs Act?

Under Section 154B of the Customs Act, no publication of a penalty can occur until the time to appeal to the Commissioner (Appeals) or Appellate Tribunal has expired or the appeal is resolved.

Test yourself

1.Under Section 154B of The Customs Act,1962, whose names and particulars may be published if a company is involved in a customs proceeding?

2.Under Section 154B of The Customs Act,1962, when is the publication of a person's name in relation to a penalty officially permitted?

3.Under Section 154B of The Customs Act,1962, who has the authority to decide if publishing an offender's name is in the public interest?

4.Under Section 154B of The Customs Act,1962, which of the following is a mandatory condition that must be met before any publication is made?

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