Happymol C A, Bharata Mata School of Legal Studies, Aluva ABSTRACT The Customs Act, 1962, which regulates the movement of goods across the customs border and imposes duties, and the Foreign Trade (Development and Regulation) Act, 1992, which gives the Directorate General of Foreign Trade the authority to create a licensing and policy regime for imports and exports, are the two regulatory frameworks that govern international trade in India. When taken as a whole, these laws transform the...