Custom Law - 38. page

Assessment [Section 2(2)]: “Assessment” includes provisional assessment, self assessment, reassessment and any assessment in which the duty assessed is nil.

An overview of the Customs Act, 1962 : The entire gamut of the Act is grouped into seventeen chapters. The following table presents an overview of the said chapters and […]

Constitutional provisions : All the enactments enacted by the Parliament should have its source in the Constitution of India. The power for enacting the laws is conferred on the Parliament and […]

Meaning of word “customs” : Customs is a form of indirect tax. Standard English dictionary defines the term “customs‟ as duties imposed on imported or less commonly exported goods. This term […]

IMPORT OF SAMPLES :  There is duty free import of genuine commercial samples into the country for smooth flow of trade. The commercial samples are basically specimens of goods that […]

Difference between Inland container depot (ICD )  and Container Freight Station(CFS ) :   ICD CFS ICD is a customs station like a port or air cargo unit for the […]

The procedure for clearance of imported goods by post is as under: (i) Post Parcels are allowed to pass from port/airport to foreign parcel department of Government POST Offices without […]

Postal articles : As per section 82 to 84 of the Customs Act, 1962, goods can be cleared by post. The important provisions are – Section 82 : In the […]

PROVISIONS RELATING TO APPLICABILITY OF BAGGAGE RULES TO THE MEMBERS OF A CREW: As per Rule 10 , the provisions are : Rules applicable to crew members of foreign going […]

PROVISIONS OF FREE ALLOWANCES GIVEN UNDER BAGGAGE RULES 1998 IN CASE OF “UNACCOMPANIED BAGGAGE”: As per Rule 9 , the provisions of free allowance given under Baggage Rules ,1988 shall […]