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Introduction
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....Customs clearance of imported and export goods at their doorsteps. The objectives of bringing the Customs facility to doorstep of importing community and decongesting the gateway ports/ airports requires the movement of imported cargo or export cargo between a port/airport and other ports/airports/ICDs/CFSs in India or a port/airport abroad. 1.2 As per the Customs Act, 1962 duty becomes payable i....