Customs Manual 2018 - Central Board of Indirect Taxes and ...
Chapter 1 Overview of Customs Functions 1-11 1. Introduction 1 2. Statutory provision for levy of Customs duty 1 3. Ease of doing business 2 4. Control and regulatory provisions 6 5. Role of Custodians 6 6. Obligations of carriers 7 7. Customs preventive control 8 8. Customs clearance of cargo 9 9. Smuggling and other violations and penal ... ................
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