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Customs Laws and Procedure- An Over view

Introduction. Customs Act,1962 provides the basic legal framework for Customs Administration in India. A large number of Rules and Regulations have been framed under this Act to carry out its purposes.Customs duties governing and regulating movement of GOODS, VESSELS/AIRCRAFTS/VEHICLES, PASSENGERS AND THEIR BAGGAGE across national borders India as a member of WCO has adopted international customs conventions and procedures including the Harmonized Classification System and GATT Valuation Rul22

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Customs Laws and Procedure- An Over view

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