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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
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
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
Guide to Customs Duty Valuation under the Customs Act, 1962
Introduction Customs valuation constitutes the foundational framework upon which the entire edifice of customs duty assessment rests in India. The process of determining the accura
Navigating India’s Customs Laws for Gold Jewellery: Essential Guidelines for Travelers
Customs not an excuse: provisions of Customs Act to know while travelling and importing gold jewellery in India Understanding the Legal Framework for Gold Import When travelers ent
