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Tariff Evasion in Global Trade: How Countries Manipulate Trade Laws to Avoid Tariffs (And What the U.S. Can Do)
Introduction The global trading system, built on complex networks of tariffs, rules of origin, and trade agreements, increasingly faces sophisticated efforts to circumvent its regu
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
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
