Objectives of Customs Act

1. Safeguarding domestic trade: to safeguard domestic trade by imposing duty on imported

goods.
2. Reducing Imports: To discourage imports.
3. Revenue resources: To levy and collect adequate revenue resources for the economic
development of India.
4. Protection of Indian industry: To protect Indian industry in the interest of trade,
commerce and economy.
5. Prevention smuggling activities: To provide necessary powers to the Central Government
to prevent smuggling activities.
6. To prevent dumping of goods: To ensure that the home markets do not become a
dumping grounds for foreign goods.
Scope of Customs Law
Scope of the customs Act:
The customs Act 1962, was passed by parliament on 13th December 1962. The Act came into
force from February 1, 1963. It is a simple, crisp and lucid piece of legislation. Customs Act is
primarily treated as a Revenue Act which consists of 17 chapters and 161 sections. Section 156
of the customs Act empowers the Central Government to enact rules consistent with provisions
to implement the purposes of Act.