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Broad Scheme . Customs Act, 1962 provides broad framework for empowering and administering Customs function.The Customs Tariff Act, 1975 provides for the basis of classification of the goods and levy of Custom duty.The allied acts and subordinate legislations obligate customs to undertake certain
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1. Presentation by
Sanjiv Srivastava Airport Procedures and Baggage LawCourier and Postal Clearances
2. Broad Scheme Customs Act, 1962 provides broad framework for empowering and administering Customs function.
The Customs Tariff Act, 1975 provides for the basis of classification of the goods and levy of Custom duty.
The allied acts and subordinate legislations obligate customs to undertake certain specific functions or exempt applicability of some provisions.
3. Broad Scheme: Rules made detail the provision the statue or exempt the applicability of certain provisions.
Regulations detail specific procedures on certain aspect of clearance including empowering officers.
Notifications:
Tariff- provide for effective rates of duty
Non tariff provide for implementation of the various provisions of the statue
4. Notification of the Airport: Section 29 casts obligation on the person in-charge of Aircraft entering India that he shall not cause the landing of Aircraft at any other place other than a custom notified airport.
In terms of the Section 7(a) the Central Government notifies the International Airport.
Under Section 8, the Commissioner of Custom Notifies the exact premises and boundaries of such Airport.
5. Organization Structure