This course lays the constitutional and administrative groundwork every Customs Broker must know before attempting the CBLE. It begins with the source of India's power to levy customs duty (Article 265 and Entry 83 of the Union List), then moves into the structure of the Customs Act 1962 — its objectives, territorial application, and key definitions under Section 2. Students will understand how the Central Board of Indirect Taxes and Customs (CBIC) is organized, its role under the Department of Revenue, and how Customs Commissionerates, Customs Houses, and ICDs function in practice. The course also introduces the different categories of customs duty — Basic Customs Duty, IGST, Social Welfare Surcharge, Anti-Dumping Duty, Safeguard Duty, and Countervailing Duty — explaining when each applies and how they interact in a typical duty calculation. Rather than listing definitions in isolation, each concept is tied to how it actually surfaces in CBLE questions, including common confusion points examiners target (e.g. distinguishing "duty" from "tax", or CBIC's administrative role versus DGFT's policy role).
No prior background in customs, law, or taxation needed
Basic familiarity with import/export terminology is helpful but not mandatory
A copy of the Customs Act 1962 (bare act) for reference alongside the lessons
Explain the constitutional basis for customs duty in India
Describe CBIC's structure and its relationship with Customs field formations
Identify and differentiate the major types of customs duty
Recognize common examiner traps around CBIC vs. DGFT roles
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