Introduction on Custom law :
GOI collects Customs duty from the Importer who imports goods from a country outside India and from an exporter who exports the goods to a country outside India.
The Customs Act was enacted in 1962 as per union list and hence the CG has exclusive right to make laws. The customs act regulates imports and exports.
As per section 157 of the customs act, 1962, the CBEC has been empowered to make regulations, consistent with provisions of the Act .The commissioner of customs has the power to issue the Public notices i.e. Trade notices.