Customs duty levy applies to imported and exported goods, including government-owned goods, unless another law provides otherwise. Customs duties are leviable on goods imported into or exported from India at the rates specified under the Customs Tariff Act, 1975, or any other law in force, subject to any express exception in the Customs Act or another applicable law. The charging provision applies equally to goods belonging to the Government and to goods not belonging to the Government, so governmental ownership does not alter the levy framework.