law: Custom Act, 1962 
  12.
  
  Dutiable Goods. – 
  (1)
  
  Except as otherwise provided in this Act, or any other law for the time being
  
  in force, duties of customs shall be levied at such rates as may be specified
  
  under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time
  
  being in force, on goods imported into, or exported from, India.
  (2)
  
  The provisions of sub-section (1) shall apply in respect of all goods,
  
  belonging to Government as they apply in respect of goods not belonging to
  
  Government.