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          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.

          <h1>Customs duties on imported and exported goods are levied under the Customs Tariff and apply equally to government goods.</h1> Customs duties are levied on goods imported into or exported from India at rates specified under the Customs Tariff Act, 1975 or other law in force, and the same levy provisions apply to goods belonging to the Government as to goods not belonging to the Government.

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