Commentary on The Customs Act, 1962 offers an in-depth, section-wise analysis of one of India’s most significant fiscal statutes. This comprehensive guide explains the legal framework governing the levy, assessment, collection, and prevention of evasion of customs duties on imported and exported goods.
Designed for legal practitioners, customs officers, trade professionals, and students, the commentary covers:
✅ The full text of the Customs Act, 1962, with updated amendments
✅ Detailed interpretation of each section, drawing on landmark Supreme Court and High Court decisions
✅ Analysis of allied rules, notifications, and circulars issued by the CBIC
✅ Practical insights into customs valuation, classification, exemptions, warehousing, drawback, baggage, confiscation, and penalties
✅ Procedures for adjudication, appeals, and settlement
✅ Coverage of contemporary issues like trade facilitation, self-assessment, advance rulings, and anti-smuggling measures
✅ Relevant case law digests and illustrative examples
This book is a reliable reference for navigating the complexities of Indian customs law in day-to-day practice, litigation, and compliance. It empowers users to interpret the statute holistically, understand policy objectives, and apply the law effectively in a globalised trade environment.
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Preface
Table of Cases
Table of Statutes and Notifications
Abbreviations
Historical Background of Indian Customs Law
Objectives and Structure of the Customs Act, 1962
Constitutional Basis for Customs Duty
International Conventions and WTO Framework
Section 12: Charge of Duty
Types of Customs Duties
Basic Customs Duty (BCD)
Additional Duty (CVD)
Special Additional Duty (SAD)
Anti-dumping and Safeguard Duties
Exemptions under Section 25
Provisional Assessment
Import Manifest and Bill of Entry
Export Manifest and Shipping Bill
Self-Assessment
Risk Management System (RMS)
Electronic Data Interchange (EDI) Systems
Role of Customs Broker
Customs Valuation Rules
Transaction Value Concept
Related Party Transactions
Additions to Value
Valuation Disputes
Harmonised System of Nomenclature (HSN)
Rules for Interpretation of Tariff
Classification Disputes and Advance Rulings
Licensing of Warehouses
Warehousing Procedure
Interest and Penalties
Clearance for Home Consumption or Export
Transit and Transshipment
Duty Drawback
Baggage Rules
Postal Imports and Exports
Courier Imports and Exports
Free Trade Agreements and Preferential Tariffs
Confiscation of Goods under Section 111/113
Penalties under Sections 112–117
Prosecution under Customs Act
Adjudication Procedures
Compounding of Offences
Appeals to Commissioner (Appeals)
Appeals to CESTAT
Appeal to High Court and Supreme Court
Revision by the Board or Government
Powers of Search, Seizure and Arrest
Settlement Commission
Anti-Smuggling Measures
Coastal Security and Customs Marine Wing
Rules and Regulations under Customs Act
Important CBIC Circulars and Instructions
Interaction with GST, FTP, SEZ Act
Full Text of Customs Act, 1962 (as amended)
Select Notifications and Circulars
Important Forms and Formats
Case Law Digest
| Justice T. P. Mukerjee Commentary on The Customs Act 1962 |
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