I am sorry, but the provided case title "Section 18(2)(b) in The Customs Act, 1962" and the court "Union of India - Subsection" along with the date "13 December 1962" are insufficient to create a case summary. This information describes a section within an Act, not a specific court case. To provide a summary, I need the name of a specific legal case (e.g., XYZ v. Union of India) that interprets or applies Section 18(2)(b) of the Customs Act, 1962. Please provide a valid case name for me to summarize.