Custom duties are a source of revenue in India. They are a type of tax, and the governing law for Customs is the Customs Act, 1962. As per Section 12 of the Customs Act 1962, charges are applied on the imported/exported goods (known as custom duties). The rates of these charges are spoken of in the Customs Tariff Act, 1975. The Union Government can exempt certain goods from the purview of custom duties on the conditions which the Union government deems fit. As per the Customs Act 1962, a hierarchy of authorities exists for the purposes of adjudicating disputes which can arise between the customs authorities & the exporters/importers. In the 1st instance the adjudication is taken up before officers of the rank of Assistant Commissioner or Joint Commissioner or Additional Commissioner. In specific conditions debate might be arbitrated by a Commissioner. Either party (the assessee and additionally the traditions expert) distressed by a request go by an Assistant Commissioner or Joint Commissioner or Additional Commissioner may document in offer before the investigative specialist known as the Commissioner of Customs (Appeals). A moment claim lies before the Customs Excise and Service Tax Appellate Tribunal. In any case, if in the principal occurrence the question is settled by an officer of the rank of Commissioner, an interest would likewise mislead the Customs Excise and Service Tax Appellate Tribunal. Against requests of the Customs Excise and Service Tax Appellate Tribunal two surges of advances are examined. On the off chance that the issue identifies with either the characterization or valuation of products, an interest deceives the Supreme Court of India. In different cases an interest misleads the jurisdictional High Court. In any case, such an interest to the High Court would just lie if the interest includes a considerable inquiry of law.