UGC Approved Journal no 63975(19)

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 7 Issue 12
December-2020
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR2012252


Registration ID:
304456

Page Number

402-406

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Title

CUSTOMS LAW IN INDIA

Abstract

Custom Duty is an indirect tax, imposed under the Customs Act formulated in 1962. The power to enact the law is provided under the Constitution of India under the Article 265, which states that ―no tax shall be levied or collected except by authority of law. The Customs Act, 1962 is the basic statute which governs entry or exit of different categories of vessels, aircrafts, goods, passengers etc., into or outside the country. The Act extends to the whole of the India. While revenue is a paramount consideration, Customs duties may also be levied to protect the domestic industry from foreign competition. This paper is intended to give a bird’s- eye view to the Customs Law in India. This study is a theoretical one and it is based on secondary data.

Key Words

Customs Duty

Cite This Article

"CUSTOMS LAW IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 12, page no.402-406, December-2020, Available :http://www.jetir.org/papers/JETIR2012252.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"CUSTOMS LAW IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 12, page no. pp402-406, December-2020, Available at : http://www.jetir.org/papers/JETIR2012252.pdf

Publication Details

Published Paper ID: JETIR2012252
Registration ID: 304456
Published In: Volume 7 | Issue 12 | Year December-2020
DOI (Digital Object Identifier):
Page No: 402-406
Country: Idukki, Kerala, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication


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