Customs duty levy applies to imported and exported goods, including Government-owned goods, subject to statutory exceptions. Customs duties are levied on goods imported into or exported from India at the rates specified under the Customs Tariff Act, 1975, or any other applicable law, unless otherwise provided by the Customs Act or another law. The charging provision applies equally to goods belonging to the Government and to goods not belonging to the Government, subject to any express statutory exception.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty levy applies to imported and exported goods, including Government-owned goods, subject to statutory exceptions.
Customs duties are levied on goods imported into or exported from India at the rates specified under the Customs Tariff Act, 1975, or any other applicable law, unless otherwise provided by the Customs Act or another law. The charging provision applies equally to goods belonging to the Government and to goods not belonging to the Government, subject to any express statutory exception.
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