The Customs Act, 1962

The Customs Act, 1962 serves as the cornerstone of India’s trade regulation framework, outlining the rules for import and export of goods, assessment and collection of customs duties, and enforcement procedures. This book provides comprehensive commentary on all sections of the Act, accompanied by explanations of allied rules and regulations, practical insights on compliance, and illustrative examples for effective understanding.

It covers critical aspects such as tariff classification, valuation, exemptions, penalties, and procedures for adjudication of disputes. Emphasis is placed on ensuring clarity in legal interpretation and practical applicability for professionals involved in customs administration, import-export businesses, and litigation concerning duties and trade regulations.

The Unique Selling Point (USP) of the book lies in its integration of statutory text with detailed commentary and practical guidance, making it invaluable for anyone seeking to navigate the complex framework of customs law in India.