Section wise summary on Custom Act 1962

Section wise summary on Custom Act 1962

Custom Act 1962 : Customs Duty is a type of indirect tax levied on goods imported into India as well as on goods exported from India. Taxable event is import into or export from India. India includes the territorial waters of India which extend upto 12 nautical miles into the sea to the coast of India. In India, the basic law for levy and collection of customs duty is Customs Act, 1962. It provides for levy and collection of duty on imports and exports, import/export procedures, prohibitions on imports and exports of goods, penalties, offences, etc. The Central Board of Excise & Customs (CBEC) is the apex body for customs matters.

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Custom Act 1962 Summary

Custom Act 1962 Summary

Section wise summary on Custom Act 1962

Section wise summary on Custom Act 1962

Custom Act 1962

Custom Act 1962

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