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Indian Custom

Indian Custom is a government agency responsible for collection of customs duties and for controlling of goods in and out of the country. Indian Custom with its various rules and regulation has right to restricted the import or export of particular product from India.

Indian Custom was established under the Customs Act formulated in 1962. The Constitution of India under the Article 265 states that “no tax shall be levied or collected except by authority of law. So, the Indian Custom Act was introduced for the levy and collection of taxes. The Indian Custom Act has been enacted by Parliament in exercise of the exclusive power vested in it under Article 246 read with Entry 83 of list-I of the Seventh Schedule of the Constitution.

The Indian Customs Duties are major source of revenue for the Union Government and constitute around 30% of its total tax revenues. Together with Central Excise duties, the contribution amount to nearly three-fourth of total tax revenue of the Union Government.

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Central Excise

The Central Excise is a department under the Central Board of Excise and Customs (CBEC). The main objective of the Central Excise is issues instructions for rendering assistance to the taxpayers in the Commissionerates of Central Excise and Divisional Offices.

The Central Excise originated as the Collectorate of Customs & Central Excise even before independence in 1938. As the year followed, the department has been divided three times, first in 1979 giving birth to Collectorate of Customs and Central Excise of Delhi, Chandigarh and Jaipur and second in 1997 giving birth to birth to Commissionerates of Central Excise Delhi-I, Delhi-II & Delhi-III.

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