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. Subsequently, this custom formalized into the levy of custom duty or tax on goods imported into and exported from the country was organized through various laws during the British period. After Independence the Sea Customs Act 1878, the Land Customs Act, 1924 and other allied enactments were repealed by a consolidating and amending legislation entitled the Customs Act, 1962.
Lesson 5 Customs Law: Valuation, Assessment of imported and export Goods and procedural aspects housing Stations etc. IV. Prohibitions on importation and exportation of goods Section 11 Powers to prohibit import and export of goods IVA. Detection of illegally imported goods and prevention of the disposal thereof
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