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This document provides an introduction to customs duty in India. It discusses the history and nature of customs duty, as well as key definitions and concepts regarding customs duty. Some of the key points covered include: - Customs duty originated from ancient customs of merchants making gifts to kings when entering their kingdom with goods. It is now a formal tax collected on imports. - The Customs Act of 1975 specifies the rates at which customs duty is levied on imported and exported goods. Goods beco

Author

Abrar Sange

Language

EN