LEVY OF CUSTOMS DUTY

Customs Act applies to the whole of India [and also to any offence or contravention under the Customs Act committed outside India by any person]1.

Customs duty shall be levied on imports into or exports from India vide Section 12 of the Customs Act, 1962 (hereinafter referred to as the ‘Customs Act’) at the rates prescribed under the Customs Tariff Act, 1975 read with the relevant exemption notification/s.

Import2 is defined as ‘import, with its grammatical variations and cognate expressions, means bringing into India from a place outside India’.

Export3 is defined as ‘Export, with its grammatical variations and cognate expressions, means taking out of India to a place outside India’. Export means taking goods to a place outside India and such place would include high seas as held in case of Collector of Customs, Calcutta vs. Sun Industries 1988 (35) ELT 241 (SC). It would be pertinent to note that export duties are applicable to a handful of commodities.