Customs Act, 1969
Framework Customs legislation on imports, exports, warehousing, transshipment, transit, coastal trade, leviability of Customs duties, cognizance of offences, administration of quas-judicial and appellate functions, computerization and trade facilitation
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Customs Act, 1969
The Customs Act, 1969, module comprises twenty sections, spanning –
- Appointment of officers of Customs
- Declaration of customs ports, seaports & airports
- Public and private bonded warehouses
- Exemptions and abatement in collection of duties
- Filing of Goods Declaration
- Cargo manifestation
- Assessment & provisional release
- Adjudication & appeals
- Transshipment, transit & coastal trade
- Power to make Rules
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