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of <h1>Customs Act, 1962: Regulates vessel, goods, and passenger entry/exit; empowers officials to prevent smuggling and ensure compliance.</h1> The Customs Act, 1962 governs the regulation of entry and exit of vessels, goods, and passengers in India. Customs authorities ensure compliance with legal and procedural requirements, including duty payments, for imports and exports through designated ports, airports, and land stations. The Board has the authority to designate these locations and specify routes for trade with neighboring countries. Customs officials are empowered to approve specific loading and unloading sites within these areas and monitor goods until clearance. They are responsible for preventing smuggling and commercial fraud, ensuring all activities align with national laws.
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