The Customs Act,1962

The Customs Act, 1962 is an Indian law that regulates the import and export of goods in India. The Act provides for the levy and collection of customs duties, the prevention of smuggling, and the control of movement of goods. It also contains provisions for the examination and clearance of goods, as well as penalties for non-compliance with customs regulations. The Act is applicable to all ports and airports in India and is enforced by the Customs Department of the Central Board of Indirect Taxes and Customs.