Chapter V of Custom Act 1962- Levy of & Exemption from Customs Duties- Section 12 to 28BA

In this video, Mr. Samir J. Shah, Chief Mentor and Director JBS Academy Private Limited, speaks about the Chapter V of Customs act that deals with the levy and exemption from Customs duties.
Duty is something that every Exporter and Importer has to pay to the Indian Customs as they carry their Cargo into or out of the nation. There are a wide range of things to be considered while we calculate the duty that has to be paid for the Import and Export of goods. It depends on a large number of factors, which are all discussed in detail by Mr. Shah in this video. The rate of duty, tariff valuation, valuation of goods, assessment of duty and even bill of entry has to be taken to consideration. There are certain goods that carry more duty and there are goods that are exempt from it.
Watch the whole video so that you do not miss out on any important sections in the Act.
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