Custom Authorities :--

The customs administration vests in CBEC for implementing the provisions of the Customs Act.1962. There are two main wings of Customs House. In the 'Appraisement' wing the job of collection of revenue is assigned, while the 'Preventive' one aims at prevention of smuggling.

The Customs authority functions under the Ministry of Finance (MoF) with the Central Board of Excise & Customs at the apex. The board is headed by a Chairman and assisted by Members. The Member (Customs) looks after the following matters:

Customs Law and its interpretation and application, policy and broad procedures(Other than those concerning anti-smuggling)
Enforcement of Import Export prohibitions
Foreign Travel and Cases on imports and exports
Baggage concessions and rules;
Customs Valuations;
Tariff Classification and Tariff advices;Customs procedures, Customs House
Agents Regulations;
Warehousing, inland Bonded Warehouses;
FTZs, EPZs, 100% EOUs etc.
Matters relating to Drawback;
Customs Co-operations Council, GATT and ESCAP and international talks and agreements, organisations concerning customs;
All other works on Customs not specified elsewhere;
Supervision and control over Customs Commissionerate of Mumbai, Calcutta, Chennai, Kandla, Bangalore, Cochin, Delhi , Visakhapatnam, Goa and Tuticorin and Customs Divisions of other Central Excise Commissioners, Assistant Commissionerates regarding Customs work handled by them.
Chemical laboratories and
Directorate of Drawback

The Ministry of Finance (MoF) issues Customs Notifications to levy duty on the imported goods. The Changes are made each year on the Day of the Fiscal Budget. Customs clearance of the imported goods is done by the customs Authorities functioning under the overall charge of MoF. The hierarchy of the Authorities:

Central Board of Excise & Customs (CBEC) in the MoF Under which operates:Customs Commissionerates of Mumbai, Calcutta, Chennai, Kandla, Bangalore, Cochin, Delhi, Vizag, Goa and Tuticorin.

Directorate of Drawback
Field Level:Principal Commissioners Customs ,Commissioners,Addl. Commissioners ,Dy. Commissioners, Asst.Commissioners,Port of clearance.