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Customs Valuation under the Customs Act, 1962
Introduction The valuation of imported and exported goods forms the bedrock of customs administration in India. Under the Customs Act, 1962, the determination of accurate cu
Union of India v Apar: Customs Duty Provisions and Levy
Introduction Customs duties in India represent a critical governmental authority responsible for regulating the movement of goods across international borders while simultaneously
Section 135 and 136 Customs Act: Smuggling Criminal Offences
Introduction The regulation of cross-border movement of goods and passengers represents a fundamental aspect of national sovereignty and economic security. India’s customs la
Customs Duty vs GST on Imports: BCD + IGST Calculation Method
Introduction India’s taxation system has undergone significant transformation since independence, particularly with the implementation of the Goods and Services Tax re
Anti-Dumping Duty And Countervailing Duty Under the Customs Tariff Act: Regulatory Framework, Legal Provisions, and Judicial Interpretation
Introduction International trade operates within a complex framework designed to balance free commerce with protection against unfair practices. Two critical instruments in this fr
Garden Silk Mills v Union of India: Customs Duty Levy Principles
Introduction to Customs Duty in India Customs duty represents one of the oldest forms of taxation in India, serving as a critical instrument for revenue collection and economic reg
Section 110 Customs Act 1962: Seizure vs Confiscation Difference
Introduction The enforcement mechanism under the Customs Act, 1962 represents a critical component of India’s trade regulation framework, designed to prevent smuggling, illeg
Procedure of Customs Under Customs Act, 1962
Introduction The Customs Act, 1962 represents the foundational legislation governing the import and export of goods in India. Enacted on December 13, 1962, and enforced from Februa
Prohibited vs Restricted Goods Under Customs Act: List & Penalties
Introduction International trade serves as a fundamental pillar of economic growth and development for nations worldwide. The exchange of goods and services across borders has beco
Refund and Recovery of Customs Duty under the Customs Act, 1962: Legal Framework, Procedure, and Judicial Interpretation
Introduction The Customs Act of 1962 establishes a comprehensive framework governing the levy, collection, recovery, and refund of customs duty. This legislative instrument plays a
