18. THE CUSTOMS ACT, 1962

The custom Act is so common that it does not require any special introduction. By this Act the Central Govt. is empowered to levy tax import of goods/outside India. This is one of the main tax which fill the Union Govt. Treasury.

The Act has provisions regarding Custom Officer. The Custom Officers are authorised to detain illegally imported goods. It also contains some provisions relating to export of goods. The powers of Custom Officer are given in detail. Breach of any provisions of this act are offence and punishable.
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