BACKGROUND

It was an ancient ‘Custom’ that whenever a merchant entered a kingdom with his merchandise, he had to make a suitable offering of gifts to the king. In course of time, the modern state formalised this ‘Custom’ into Customs Duty which is collected by the Central Government on goods imported into or, occasionally exported out of its frontiers. The Customs Act was introduced by parliament on 13th December 1962 applicable to whole of India.