Customs Act, 1962 (India)
E655899
The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Customs Act, 1962 (India) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7307970 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Customs Act, 1962 (India) Context triple: [Indian Customs, legalFramework, Customs Act, 1962 (India)]
-
A.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
B.
Indian Customs
Indian Customs is the government authority responsible for regulating and facilitating international trade, collecting customs duties, and enforcing import-export laws across India’s ports and borders.
-
C.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
D.
Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
-
E.
Customs Courts Act of 1980
The Customs Courts Act of 1980 is a U.S. federal statute that reorganized and expanded the jurisdiction of the federal customs judiciary, establishing the modern United States Court of International Trade to handle international trade and customs disputes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Customs Act, 1962 (India) Target entity description: The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
-
A.
Import Duties Act 1932
The Import Duties Act 1932 was a key piece of British protectionist legislation that introduced general tariffs on most imported goods, marking a major shift away from the country's longstanding free trade policy during the interwar period.
-
B.
Indian Customs
Indian Customs is the government authority responsible for regulating and facilitating international trade, collecting customs duties, and enforcing import-export laws across India’s ports and borders.
-
C.
Federal Act on Customs Duties
The Federal Act on Customs Duties is a key Swiss federal statute that regulates the assessment, collection, and administration of customs duties on goods crossing Switzerland’s borders.
-
D.
Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
-
E.
Customs Courts Act of 1980
The Customs Courts Act of 1980 is a U.S. federal statute that reorganized and expanded the jurisdiction of the federal customs judiciary, establishing the modern United States Court of International Trade to handle international trade and customs disputes.
- F. None of above. chosen
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf |
Indian parliamentary statute
ⓘ
customs law ⓘ fiscal legislation ⓘ |
| administeredBy |
Central Board of Indirect Taxes and Customs
NERFINISHED
ⓘ
Department of Revenue, Ministry of Finance (India) NERFINISHED ⓘ |
| appliesTo |
exports from India
ⓘ
imports into India ⓘ |
| containsProvisionOn |
adjudication of customs offences
ⓘ
advance rulings on customs matters ⓘ appeals and revisions in customs cases ⓘ baggage rules and passenger clearance ⓘ classification of goods for customs purposes ⓘ confiscation of improperly imported or exported goods ⓘ drawback of customs duties ⓘ levy of additional customs duties where applicable ⓘ levy of basic customs duty ⓘ liability of persons concerned in fraudulent evasion of duty ⓘ offences and penalties relating to customs ⓘ power of customs officers to inspect and examine goods ⓘ power to arrest persons involved in customs offences ⓘ power to fix tariff values ⓘ power to grant exemptions from customs duty ⓘ power to prohibit import or export of goods ⓘ power to summon persons to give evidence or produce documents ⓘ search, seizure and arrest in customs matters ⓘ settlement of customs cases ⓘ transit and transshipment of goods ⓘ valuation of imported and exported goods ⓘ warehousing of imported goods ⓘ |
| country | India ⓘ |
| definesTerm |
customs area
ⓘ
customs station ⓘ export ⓘ import ⓘ |
| enactedBy | Parliament of India NERFINISHED ⓘ |
| jurisdiction | territory of India including customs waters ⓘ |
| legalDomain |
international trade regulation
ⓘ
taxation law ⓘ |
| longTitle | An Act to consolidate and amend the law relating to customs ⓘ |
| primaryPurpose |
confiscation of goods and conveyances in customs offences
ⓘ
imposition of penalties for customs violations ⓘ levy and collection of customs duties ⓘ prevention of smuggling ⓘ regulation of export of goods from India ⓘ regulation of import of goods into India ⓘ |
| relatedTo |
Central Excise Act, 1944 (India)
NERFINISHED
ⓘ
Customs Tariff Act, 1975 (India) NERFINISHED ⓘ Foreign Exchange Management Act, 1999 (India) NERFINISHED ⓘ Foreign Trade (Development and Regulation) Act, 1992 (India) NERFINISHED ⓘ |
| repealed |
Land Customs Act, 1924
NERFINISHED
ⓘ
Sea Customs Act, 1878 NERFINISHED ⓘ |
| shortTitle | Customs Act, 1962 NERFINISHED ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Customs Act, 1962 (India) Description of subject: The Customs Act, 1962 (India) is the principal legislation governing the levy, collection, and administration of customs duties and the regulation of imports and exports in India.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.