The work covers the principal provisions and practical aspects of customs legislation, including:
• Levy and collection of customs duties
• Classification and valuation of imported and exported goods
• Prohibition and restriction on importation and exportation
• Customs procedures relating to clearance of goods
• Assessment, examination, and determination of duty liability
• Warehousing and related customs procedures
• Drawback and exemptions from customs duties
• Import and export regulations
• Powers of customs officers and enforcement authorities
• Search, seizure, confiscation, and penalties
• Adjudication and recovery of customs duties
• Appeals, revision, and judicial remedies
• Offences and prosecutions under customs law
• Practical interpretation and application of provisions of the Customs Act, 1962
| Title |
Commentary on The Customs Act, 1962 (3 Vols. Set)
|
| ISBN-13 |
9789378339660
|
| ISBN-10 |
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|
| Publisher / Imprint |
Commercial Law
|
| Academic Subjects |
Encyclopedia / Reference / General,
Law
|
| Binding |
Hardcover
|
| Edition |
2nd Edition
|
| Publication Date |
2026
|
| Number of Pages |
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|
Presented in three volumes, the commentary is particularly suitable for:
• Advocates and legal practitioners handling customs matters
• Customs officers and government authorities
• Importers, exporters, and international trade professionals
• Chartered accountants, tax consultants, and corporate professionals
• Law students and academicians specializing in taxation and trade law
• Professionals involved in customs compliance, litigation, and advisory work
