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of <h1>Indian Customs Manual Explains Duties Collection, Smuggling Prevention, and Imports Regulation Under Customs Act 1962 and Tariff Act 1975.</h1> The Indian Customs Manual outlines the roles and responsibilities of customs authorities, focusing on the collection of duties, enforcement of laws, prevention of smuggling, and regulation of imports and exports. It details the legal framework under the Customs Act, 1962, and the Customs Tariff Act, 1975, which govern duties, classifications, and valuation of goods. The manual describes the processes for customs clearance, the obligations of carriers, and the role of custodians in managing cargo. It also addresses passenger processing, postal and courier imports, and enforcement against smuggling, emphasizing modernized procedures and international compliance.
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