• IMPORT means bringing goods into India from

a place outside India.

• EXPORT means taking good out of India to a
place outside India.
APPOINTMENT OF CUSTOM PORTS,
AIRPORTS, WAREHOUSING STATIONS
Section 7 of customs act 1962 empowers the CBEC
(central board of excise and custom) to appoint by
notification in official gazette :
• Customs Ports, Customs airports
• Inland container depots for unloading of imported
cargo and loading of export goods.
• Land customs stations for clearance of goods.
• The routes by which such notified goods may pass
by land or inland water.
• The coastal ports for carrying on trade in coastal
goods.
 • CUSTOM ROUTES
Custom routes carry relevance as they ensure that
imported goods are not legally taken out/into the
country without paying custom duty. They are
necessary where the entry/exit points of India are
away from the station.
Examples are :
Land Custom Station Route Approved
1. Amritsar Railway Amritsar-Attari-Lahore
Railway Station Line.
2. Jagbani Road connecting Jagbani in
India with Biratnagar in
Nepal.
Warehousing Stations
A “Warehouse” has been defined under section
2 (43) as a public warehouse appointed under
section 57 or a private warehouse licensed under
section 58.
Once the stag of payment of duty coms the
importer may not be able t pay whole import
custom duty in one stroke, so he chooses to store
the goods partially, pending payment of duty.
IMPORT/EXPORT
PROHIBITIONS/RESTRICTIONS
• Section112 of the customs Act provides for
penalty for improper importation an Section
114 of the Customs Act provides for penalty r
attempt to export good improperly. In respect of
prohibited goods the adjudicating officer may
impose penalty up to five times the value of the
goods.
PROHIBITED GOODS
• According to Section 2(33), of the customs act
“any goods the import or export of which is
subject to any prohibition under the Custom Act
or any other law for the time being in force.”
RULES REGARDING PROHIBITION
1. Absolute or Conditional Prohibition
Under Section 11 of the Customs Act, the Central
Government has the power to issue notification
under which export or import of any goods can be
declared as prohibited. The prohibition can either
be absolute or conditional. The Central Govt. ha
issued notification to prohibit sensitive goods such
as coins, obscene books, rock salt, fictitious
stamps,etc.
2. Restricted Category Goods
The Central Govt. can make provisions for
prohibiting, restricting or otherwise regulating the
import or export of the goods. For example, import
of second hand goods and second hand capital goods
is restricted.
3. Import/Export against a license
Some goods can be imported or exported against a
license. Example, export of cattle allowed against an
export license, import of packaged products into
India subject to compliance of all the provisions of
the Standards of Weights and Measures Rules,1997.
4. Quality Certification
The import of a large of products are required to be
comply with the mandatory Indian Quality
Standards (IQS) and for this purpose exporters of
these products to India are required to register
themselves with the Bureau of Indian Standards
(BIS). Non fulfillment of the above requirements
can render such goods prohibited for import.
5. Prohibited Goods under other laws
Import and Export of some specified goods may be
restricted/prohibited under other laws such as
Environment Protection Act, Wildlife Act, Arms Act,
Indian Trade and Merchandise Marks Act, etc.
6. Punishment
Any importer or exporter for being knowingly
concerned in any fraudulent evasion of any
prohibition under the Customs Act or any other law
for the time being in force in respect to any import or
export of goods hall be liable to punishment with
imprisonment for a maximum term of 3 years(7
years in respect of notified goods) under the Section
135 of the Customs Act.
• Section 11 of the Customs Act 1962 grants
powers to Central Government to prohibit
importation or exportation of goods. It says
a) If the Central Govt. is satisfied that it is necessary
so to o for any of the purposes specified in sub
section (2), it may, by notification in the official
gazette, prohibit either absolutely or subject to
such conditions as may be specified, the import or
export of goods of any specified description.
Examples of items prohibited imports are
explosives animals, narcotic drugs, arms, etc.
Purposes referred in sub section
(1) are:
• The maintenance of the security of India.
• The maintenance of public order and standards
of decency.
• The prevention of smuggling.
• The prevention of shortage of goods of any
description.
• The conversion of foreign exchange and the
safeguarding of balance of payments.
• The prevention of injury to the economy of the
country by the uncontrolled import or export of
gold or silver.
• The maintenance of standards for the
classification, grading or marketing of goods in
international trade.
• The establishment of any industry.
• The protection of human, animal or plant life or
health.
• The prevention of any deceptive practices.
• The conservation of exhaustible natural
resources.
• The implementation of any treaty, agreement or
convention with the country.
• The protection of patents, trademarks and
copyrights.
• Prevention of serious injury to domestic
production of goods.
Thank
you