What are the different kinds of duties of Customs levied on imported goods? What is the authority to levy and collect duties of Customs on imported goods?
A. Different kinds of duties of customs levied on imported goods are (i) Basic Customs Duty (ii) Surcharge (iii) Additional duty of customs (iv) Special additional duties (v) Additional levies like Countervailing duty, Anti dumping duty, Safe guard duty etc., In addition, cess duty is leviable on certain goods.