CONTAINER SHIPPING LINES ASSOCIATION CSLA INDIA CHENNAI Vs. UNION OF INDIA MINISTRY OF FINANCE NIRMAN BHAVAN NEW DELHI

JUDGEMENT

(1.) THE Customs Act 1962 and other laws of the country regulate the entry/exit of all goods from the country by way of import or export. THE Customs Act, 1962 lays down the procedure by which the goods can enter the country and get cleared for home consumption after fulfilling the requirements of law, as regards payment of the applicable import duties.

(2.) UNDER the Customs Act, 1962, goods entering into Indian territory become imported goods, chargeable to duty under Section 12 of the Customs Act, unless they are exempt from payment of duty under any specific provision. Goods are allowed for import or export at notified places only. Custodians are appointed under Section 45 of the Customs Act for safe storage of goods till they are cleared for home consumption or for warehousing. Chapter III of the Customs Act (Sections 7 to 10) deals with appointment of Customs ports, airports, warehousing stations etc. Section 7 of the Customs Act empowers the Central Board of Excise and Customs (hereinafter referred to as the Board) to appoint Customs Ports, Customs Airports, places for Inland Container Depots, Coastal Ports, etc. Section 7(aa) of the Customs Act authorises the Board to appoint Inland Container Depots (ICD) for unloading of imported goods and loading of export goods. UNDER these provisions, ICDs have been appointed at various places. UNDER Sub Section (b), the Board is empowered to appoint places which shall be land customs stations, for the clearances of goods imported or to be exported and under sub section (c), the routes by which alone goods or any class of goods specified in the notification may pass by land or inland water into or out of India or to or from any land customs station from or to any land frontier.

(3.) CHAPTER VII of the Customs Act (Sections 44 to 51) contains provisions regarding clearance of imported goods and export goods.