Transcription of Lesson 5 Customs Law - ICSI
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Lesson 5 Customs Law - ICSI
Lesson 5 Customs Law: Part I Introduction and Basic Concepts 6 Lesson 5 Customs Law Introduction and Basic Concepts, Valuation, Assessment of Imported and Export Goods and Procedural Aspects This Lesson is divided into the following parts: I Introduction and Basic Concepts of Customs Law II Valuation, Assessment of Imported and Export Goods and Procedural Aspects LEARNING OBJECTIVES The custom duty derived its value from the word custom under which whenever a merchant entered a Kingdom with his merchandise, he had to give some gift to the king.
the Union Government to legislate and collect duties on import and exports. The Customs Act, 1962 is the basic statute which governs entry or exit of different categories of vessels, aircrafts, goods, passengers etc.,
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