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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 Board Sets Policies for Duties, Tackles Smuggling; Key Acts: Customs Act 1962, Customs Tariff Act 1975</h1> The Central Board of Excise and Customs (CBEC) formulates policies for customs duties, excise duties, and service tax, while preventing smuggling and managing customs-related matters. Key functions include collecting duties on imports and exports, enforcing customs laws, preventing smuggling, and facilitating international passenger clearance. The Customs Act, 1962 and Customs Tariff Act, 1975 govern duty levies, primarily on an ad-valorem basis. Initiatives for easing business include the Indian Customs Single Window Project and Customs Clearance Facilitation Committees. Customs oversees import/export processes, ensuring compliance with laws and regulations, while custodians manage goods until clearance. The Customs Act enforces penalties for smuggling and provides appellate remedies for disputes.

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