>> History of Indian Customs The Custom Duty in its present form - TopicsExpress

>> History of Indian Customs The Custom Duty in its present form dates back to 1786, when Bruisers formed the first Revenue Board in Calcutta. In 1808, a new Trade Board was introduced for export and import of goods from India. Once again, in 1859 Customs Duties Act was introduced in which provincial import duties were replaced by uniform Tariff Act and was applicable to all Indian territories within the country. In the subsequent year several changes in the Custom Policy took places and are as follow: Sea Customs Act was passed by Government in 1878. Indian Tariff Act was passed in 1894. Air Customs having been covered under the India Aircrafts Act of 1911, Land Customs Act was passed in 1924. After Independence, the Sea Customs Act and other allied enactments were repealed by a consolidating and amending legislation entitled the Customs Act, 1962 (CA). Similarly the Act of 1934 was repealed by the Customs Tariff Act, 1975(CTA)

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