1. Scope & coverage of customs Law
Customs Act
Rules under customs Act
Regulation under customs
Rules u/s 156 & Regulation u/s 157
Parliamentary approval for rules & regulation
Notification under customs Act
Custom Manual
Public Notice

2. Functions of Custom Department
Collection of duty and recovery of penalty
Discharge of various agency functions, & enforcing various prohibitions & restriction on imports & exports
Enforcement of various provisions of customs Act governing imports & exports of cargo, baggage, postal articles etc
Prevention of smuggling including interdiction on narcotics drugs trafficking
International passenger processing

3. Taxable event for Import duty
Taxable event for imported goods would be date on which it reach to custom barriers & bill of entry for home consumption is being field
Though, import into India will start when goods enter into territorial water of India & it will complete when goods become part of mass of goods in the country (Kiran spinning mill Vs CC)
Rate of duty would be – which ever is later
Date of bill of entry presented or
Date of entry inward

4. Taxable event
In case of warehoused goods – Date on which bill of entry for home consumption will filed from bonded warehouse
In case of Export
Export will complete when goods cross territorial waters of India
Duty collection may be in advance before completion of export.

5. Definitions Goods :- includes
Vessels, aircrafts & vehicles
Stores , baggage , currency and negotiable instruments and other kinds of movable properties
Dutiable Goods:- goods on which duty payable before custom clearance. Following is not dutiable goods
If any goods assessed at “Nil”
If duty rate is “free”

6. Definitions
Imported Goods:- goods brought in India from a place outside India. Once the goods is being cleared for home consumption – status of goods will not remain imported
Export Goods:-
Any goods which are to be taken out of India to a place outside India
Goods at port for export purpose “export goods”
Crossing of territorial water by goods result in to loss of control by India law so Indian provisions can not confiscate the same

7. Rate of custom duty applicable
Basic customs duty
Subject to exemption, notification etc.
Import from preferential area will be charged preferred rate
Rate for additional duty (CVD)
Rate when goods consists of articles liable to different rates of duty
Rate of accessories & spare parts along with machinery