Custome Law

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It seems like there might be a typo in your question. If you meant “customs law,” it refers to the legal framework that governs the import and export of goods across international borders. Customs laws regulate duties, tariffs, trade restrictions, and other aspects related to the movement of goods. These laws are crucial for maintaining order in global trade and ensuring compliance with specific regulations in each country.

The Central Government imposes duties or taxes on the import and export of commodities into and out of India. These are known as customs laws. The Customs Act of 1962, the Customs Tariff Act of 1975, as well as any applicable Customs Rules, Notifications, Circulars, case Laws, and Annual Union Finance Acts, determine the amount of customs duty. The primary law controlling custom duty is the Customs Act of 1962. Two Schedules are included in the Customs Tariff Act of 1975. The classification and duty rates for products imported into India are provided in Schedule 1. The categorization and duty rates for the export of commodities from India are provided in Schedule 2. The Central Government is authorized by Section 156 of the Customs Act to establish regulations in this area that are compliant with the Act’s provisions.

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