Statutory provisions :

From the above it is seen that import is an act of bringing anything into India from a place outside India and it gets completed once the goods culminate with the land mass of India. Also goods include Vessels, Aircrafts, Vehicles, Stores, Baggage, Currency, and other movable property and are subject to duty of Customs. The provisions for procedure for importation of goods are given in section 29 to 38 and 46 to 49 of Customs Act, 1962.