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Assessing the Evidentiary Threshold: Undervaluation of Imported Goods under the Customs Act, 1962
An In-depth Analysis of Legal Requirements, Judicial Interpretation, and Practical Implications in Customs Valuation Disputes Introduction The valuation of imported goods stands as
Enforcement Powers of Customs Officers: A Comprehensive Analysis
Introduction The customs administration in India operates under a robust legal framework that empowers officers with extensive enforcement capabilities to ensure compliance with cu
Baggage Rules 2016 under Indian Customs Law: Legal Framework, Regulatory Provisions, and Judicial Interpretations
Introduction and Historical Context The regulation of passenger baggage under Indian customs law represents a critical aspect of international trade facilitation and revenue protec
Purpose of Customs Law in India
Introduction India’s customs law framework represents one of the most significant pillars of the country’s economic and regulatory architecture. The Customs Act,
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
Introduction of customs duties in India
Introduction Customs duties in India represent a critical governmental authority responsible for regulating the movement of goods across international borders while simultaneously
Understanding Customs Duty in India: A Comprehensive Legal Framework
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
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 and Restricted Goods in International Trade: Legal Framework and Regulatory Compliance in India
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
