Customs role:
>They monitor the coverage with assessment and valuation.
>Checks of exports and imports validity.
>The pivotal role to asses inspection and supervision of cargo with collection of duties.
>There are certain governing acts like custom act 1962, customs tariff act 1975 cbec customs law manual to follow or to applicable.
>Certain changes or amendments are provided through public notice, notifications or custom circular.
Excise role:
>To check the clearnace of excisable goods for export underbond.
>Rebate clearance of excise duty post exports or any hurdles created after payment of excise duty.
>In import to track cenvat and stuff containers of factory cases.
>There are certain laws like central excise act 1944, central excise tariff act 1985, cbec central excise law manual.
>Any changes or exemption are been notifies by central excise circulars notification.