In the era of globalization where trans-border trade is
increasingly becoming the need of the hour, the law of the land
monitors that the same does not obstruct the conduct of business of
the locals. The Customs Act, 1962 came into force with the
objective of regulating the trade overseas.
In furtherance of the aim to promote "Make in India"
mission, the Government of India has doubled the customs duty on
the import of 328 textile products vide its notification date
August 7, 2018. The tariff charges have increased from the existing
rate of 10% to 20% under Section 159 of the Customs Act, 1962.
By this step, the Government aims to strengthen the domestic
market and reduce the import from the neighbouring nations entering
the Indian apparel market. As per the Confederation of Indian
Textile Industry, since Bangladesh has zero duty access for all
apparel products, the Chinese fabric is entering India duty free
through Bangladesh. With a view to prevent the same, the
