Customs Act, 1962

This comprehensive edition compiles the Customs Act, 1962 in full, with section-wise presentation, margin notes, and practical cross-references to relevant rules, notifications and allied statutes. The book reproduces provisions on the levy and collection of customs duties, classification and valuation of imported and exported goods, clearance procedures, warehousing, transit, drawback and exemptions, along with detailed provisions on seizure, detention, confiscation, prosecutions and penalties. It also covers adjudication processes, appeals, provisional assessments, bonds and security, and powers of customs officers. Carefully edited for clarity, the edition includes a clear table of contents, subject index, and practitioner aids such as checklists for import/export compliance, common procedural forms, and a quick reference to limitation periods and appellate remedies. Customs brokers, in-house trade compliance teams, port & terminal managers, enforcement officers and litigators will find the arrangement invaluable for drafting notices, preparing appeals, managing audits and handling seizures. Law students and academics studying indirect taxation and international trade will appreciate the verbatim statutory text and concise explanatory notes that simplify complex procedural rules. Durable layout and readable typography make this volume suitable as a courtroom desk copy, compliance manual or library reference.