2. IMPORT means bringing goods into India from a place outside India. EXPORT means taking good out of India to a place outside India.

3. APPOINTMENT OF CUSTOM PORTS, AIRPORTS, WAREHOUSING STATIONS Section 7 of customs act 1962 empowers the CBEC (central board of excise and custom) to appoint by notification in official gazette : Customs Ports, Customs airports Inland container depots for unloading of imported cargo and loading of export goods. Land customs stations for clearance of goods. The routes by which such notified goods may pass by land or inland water. The coastal ports for carrying on trade in coastal goods.

4. CUSTOM ROUTES Custom routes carry relevance as they ensure that imported goods are not legally taken out/into the country without paying custom duty. They are necessary where the entry/exit points of India are away from the station. Examples are : Land Custom StationRoute Approved 1.Amritsar RailwayAmritsar-Attari-Lahore Railway Station Line. 2.JagbaniRoad connecting Jagbani in India with Biratnagar in Nepal.

5. Warehousing Stations A “Warehouse” has been defined under section 2 (43) as a public warehouse appointed under section 57 or a private warehouse licensed under section 58. Once the stag of payment of duty coms the importer may not be able t pay whole import custom duty in one stroke, so he chooses to store the goods partially, pending payment of duty.

6. IMPORT/EXPORT PROHIBITIONS/RESTRICTIONS Section112 of the customs Act provides for penalty for improper importation an Section 114 of the Customs Act provides for penalty r attempt to export good improperly. In respect of prohibited goods the adjudicating officer may impose penalty up to five times the value of the goods.

7. PROHIBITED GOODS According to Section 2(33), of the customs act “any goods the import or export of which is subject to any prohibition under the Custom Act or any other law for the time being in force.”

8. RULES REGARDING PROHIBITION 1.Absolute or Conditional Prohibition Under Section 11 of the Customs Act, the Central Government has the power to issue notification under which export or import of any goods can be declared as prohibited. The prohibition can either be absolute or conditional. The Central Govt. ha issued notification to prohibit sensitive goods such as coins, obscene books, rock salt, fictitious stamps,etc.

9. 2.Restricted Category Goods The Central Govt. can make provisions for prohibiting, restricting or otherwise regulating the import or export of the goods. For example, import of second hand goods and second hand capital goods is restricted. 3.Import/Export against a license Some goods can be imported or exported against a license. Example, export of cattle allowed against an export license, import of packaged products into India subject to compliance of all the provisions of the Standards of Weights and Measures Rules,1997.

10. 4.Quality Certification The import of a large of products are required to be comply with the mandatory Indian Quality Standards (IQS) and for this purpose exporters of these products to India are required to register themselves with the Bureau of Indian Standards (BIS). Non fulfillment of the above requirements can render such goods prohibited for import.

11. 5. Prohibited Goods under other laws Import and Export of some specified goods may be restricted/prohibited under other laws such as Environment Protection Act, Wildlife Act, Arms Act, Indian Trade and Merchandise Marks Act, etc. 6.Punishment Any importer or exporter for being knowingly concerned in any fraudulent evasion of any prohibition under the Customs Act or any other law for the time being in force in respect to any import or export of goods hall be liable to punishment with imprisonment for a maximum term of 3 years(7 years in respect of notified goods) under the Section 135 of the Customs Act.

12. Section 11 of the Customs Act 1962 grants powers to Central Government to prohibit importation or exportation of goods. It says a)If the Central Govt. is satisfied that it is necessary so to o for any of the purposes specified in sub section (2), it may, by notification in the official gazette, prohibit either absolutely or subject to such conditions as may be specified, the import or export of goods of any specified description. Examples of items prohibited imports are explosives animals, narcotic drugs, arms, etc.

13. Purposes referred in sub section (1) are: The maintenance of the security of India. The maintenance of public order and standards of decency. The prevention of smuggling. The prevention of shortage of goods of any description. The conversion of foreign exchange and the safeguarding of balance of payments.

14. The prevention of injury to the economy of the country by the uncontrolled import or export of gold or silver. The maintenance of standards for the classification, grading or marketing of goods in international trade. The establishment of any industry. The protection of human, animal or plant life or health. The prevention of any deceptive practices.

15. The conservation of exhaustible natural resources. The implementation of any treaty, agreement or convention with the country. The protection of patents, trademarks and copyrights. Prevention of serious injury to domestic production of goods.