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Customs control under the Customs Act: imports and exports must pass authorised points and meet statutory procedural requirements. The Customs Act, 1962 provides the primary regulatory framework, empowering the Board to notify Customs ports, airports, ICDs and LCSs and the Commissioner to designate loading/unloading locations and Customs area limits. All imported and export goods must pass through authorised points, be reported to Customs, comply with legal and procedural requirements, and be subject to checks and duty payment where leviable to prevent smuggling and ensure conformity with the law.
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 control under the Customs Act: imports and exports must pass authorised points and meet statutory procedural requirements.</h1> The Customs Act, 1962 provides the primary regulatory framework, empowering the Board to notify Customs ports, airports, ICDs and LCSs and the Commissioner to designate loading/unloading locations and Customs area limits. All imported and export goods must pass through authorised points, be reported to Customs, comply with legal and procedural requirements, and be subject to checks and duty payment where leviable to prevent smuggling and ensure conformity with the law.
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