https://www.taxtmi.com/manuals?id=772 Customs law creates a regulatory regime for levying and assessing import and export duties by statutory tariff schedules and valuation rules, with Commissioners and notified ports/airports/ICDs controlling authorized points of entry and Customs areas. Carriers must file manifesting documents and custodians hold goods pending lawful clearance, while appraising and preventive officers perform document scrutiny, risk-based examination and enforcement to prevent smuggling. Adjudication, provisional release on security, penal measures for violations and appellate remedies complete the compliance and enforcement architecture. en-us Mon, 17 Feb 2014 09:52:00 +0530 Thu, 07 Jul 2016 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=772 Customs law creates a regulatory regime for levying and assessing import and export duties by statutory tariff schedules and valuation rules, with Commissioners and notified ports/airports/ICDs controlling authorized points of entry and Customs areas. Carriers must file manifesting documents and custodians hold goods pending lawful clearance, while appraising and preventive officers perform document scrutiny, risk-based examination and enforcement to prevent smuggling. Adjudication, provisional release on security, penal measures for violations and appellate remedies complete the compliance and enforcement architecture. Manuals Customs Mon, 17 Feb 2014 09:52:00 +0530 https://www.taxtmi.com/manuals?id=772