“Custom Duty”, ipso facto is an indirect tax, imposed under the custom act, 1962. Articles 265 of the constitution of India provides that no tax shall be levied of collected except by authority of law. So far so, Entry No. 83, list I to schedule VII of the constitution empowers the union government to legislate and collect duties on imports and exports. The act of 1962 is the basic statute which governs entry or exit of different categories of vessels, aircrafts, goods, passengers etc., into of outside the country. The customs Act of 1962 just like any other tax law is primarily for the levy and collection of duties but at the same time it has the other and equality important has the other and equally important purposes such as:-
Title
|
Commentary on the customs act, 1962 (act no. 52 of 1962) 17th/e, 3Vols. Complete Set |
Author |
T.P. Mukerjee |
Publisher |
The Delhi Law House |
ISBN-13 Digit |
9789388918503 |
Pages |
4042 |
Year |
2022 |
Binding |
Hard Bound |
Language |
English |
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