Friday, December 28, 2018

CBLR'18 - REGULATION 6 & G CARD EXAM NOTES - Constitutional Authority to collect Customs Duty in India

Article 265 of the Indian constitution states that “no tax shall be levied or collected except by authority of law”. Rayalaseema Constructions V DCTO, MR (1959), Madras 382. By virtue of this provision, The customs act 1962 was enacted, which empowered the central Government to collect the taxes in the name of customs duty. Law enactment powers are divided between states and central Government. Central Government under Union list, State Governments under State list and both Governments under Concurrent list.
            Central Government gains its power to impose customs duty including export duties by virtue of entry 83 in union list, seventh schedule read with Article 246 of the constitution of India.

No comments: