Customs law is a duty or tax which is levied by the Central Government on the import of goods into and export of goods from India.
Custom law is divided into Basic custom duty, Countervailing Duty, Additional Customs Duty, or Special Countervailing Duty.
The purpose is to control the flow of goods, transports, etc into and out of the country.
The Customs authority has classified the goods into different categories for the purpose of Import / Export under the Indian Trade Classification system.
The goods are classified broadly into three categories as follows: Free Goods, Prohibited Goods, and Restricted Goods.