Customs tariff framework defines nationwide application and notification-based commencement for customs duty law. The Customs Tariff Act, 1975 consolidates and amends the law relating to customs duties. It extends to the whole of India and comes into force on a date appointed by the Central Government by notification in the Official Gazette. The enactment sets out the statutory framework for customs tariff legislation, including its territorial reach and commencement mechanism.
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Provisions expressly mentioned in the judgment/order text.
Customs tariff framework defines nationwide application and notification-based commencement for customs duty law.
The Customs Tariff Act, 1975 consolidates and amends the law relating to customs duties. It extends to the whole of India and comes into force on a date appointed by the Central Government by notification in the Official Gazette. The enactment sets out the statutory framework for customs tariff legislation, including its territorial reach and commencement mechanism.
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