The Customs Act

The Customs Act was formulated in 1962 to prevent illegal imports and exports of
goods. Besides, all imports are sought to be subject to a duty with a view to affording
protection to indigenous industries as well as to keep the imports to the minimum in the
interests of securing the exchange rate of Indian currency.
Duties of customs are levied on goods imported or exported from India at the rate
specified under the customs Tariff Act, 1975 as amended from time to time or any other
law for the time being in force. For the purpose of exercising proper surveillance over
imports and exports, the Central Government has the power to notify the ports and
airports for the unloading of the imported goods and loading of the exported goods, the
places for clearance of goods imported or to be exported, the routes by which above
goods may pass by land or inland water into or out of Indian and the ports which alone
shall be coastal ports.