Concept:Import duty is a tax imposed on goods brought into a country, and it is collected by the government agency that controls customs and border trade.
Explanation:Import duty is levied on imported goods entering the country.
Its collection is part of the government’s revenue and trade control system.
The customs and excise authority is the official body responsible for collecting import duties at entry points such as seaports and airports.
The ports authority manages port operations but does not collect import duty.
Marketing boards deal with agricultural produce, not import duty collection.
Clearing and forwarding agents help importers process paperwork; they do not collect import duties.
Therefore, the correct function belongs to the customs and excise authority.
Answer:D. customs and excise authority