Section 12 Customs Act 1962 -Dutiable goods

By | May 10, 2017
(Last Updated On: May 10, 2017)

Section 12 Customs Act 1962

CHAPTER V

LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES

Dutiable goods.

12. (1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975) or any other law for the time being in force, on goods imported into, or exported from, India.

(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.

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