V.S. Datey Customs Law & Practice with Foreign Trade Policy

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Module 1: Introduction to Customs Law

• Genesis and history of customs laws in India

• Constitutional provisions relating to taxation on imports and exports

• Overview of the Customs Act, 1962 and Customs Tariff Act, 1975

• Objectives and importance of customs regulation

Module 2: Basic Concepts and Definitions

• Key terms: Import, Export, Indian customs waters, India, Territorial waters, etc.

• Types of customs duties:

  • Basic Customs Duty (BCD)

  • Countervailing Duty (CVD)

  • Additional Duty of Customs (IGST)

  • Anti-dumping Duty, Safeguard Duty

• Classification of goods – Harmonized System of Nomenclature (HSN) and Tariff Schedule

Module 3: Valuation under Customs

• Valuation rules: Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

• Transaction value concept

• Inclusions and exclusions in assessable value

• Computation of customs duty with examples

Module 4: Import and Export Procedures

• Import process: Bill of Entry, assessment, examination, and clearance

• Export process: Shipping Bill, examination, and Let Export Order (LEO)

• Role of Customs Brokers and CHA Licensing

• Warehousing of goods – Public and Private Warehouses

• EDI and ICEGATE system in customs

Module 5: Special Provisions

• Baggage Rules – Transfer of Residence, Tourist baggage

• Postal Imports and Courier Imports

• Transit and Transshipment of goods

• Coastal goods and coastal shipping regulations

Module 6: Exemptions, Refunds, and Remissions

• General and specific exemptions under Section 25

• Refund of customs duty

• Remission and abatement of duty in special cases (e.g., pilferage, damage)

Module 7: Penalties, Offences, and Adjudication

• Confiscation of goods and conveyances

• Penalty provisions for improper import/export

• Prosecution under customs law

• Adjudication process – show cause notices and personal hearings

Module 8: Appeals and Legal Remedies

• Appeal procedures: Commissioner (Appeals), CESTAT, High Courts, and Supreme Court

• Revision application to the Central Government

• Alternative dispute resolution mechanisms

Module 9: Introduction to Foreign Trade Policy (FTP)

• Objectives and features of the current FTP (2023 or latest)

• Role of DGFT

• Legal framework: FT(D&R) Act, 1992

Module 10: Export Promotion Measures and Schemes

• Duty Exemption and Remission Schemes:

  • Advance Authorization Scheme

  • Duty-Free Import Authorization (DFIA)

  • EPCG Scheme (Export Promotion Capital Goods)

  • RoDTEP Scheme (Remission of Duties and Taxes on Export Products)

• Duty drawback provisions

• Status Holder Scheme

Module 11: Imports and Export Licensing

• Import/export restrictions and negative/restricted lists

• Licensing procedure and application under DGFT

• IEC (Importer Exporter Code) – application and usage

Module 12: Special Economic Zones (SEZs) and Deemed Exports

• Concept and advantages of SEZs

• SEZ Act and Rules – key provisions

• Benefits and compliance requirements

• Deemed exports and benefits under FTP

Module 13: Recent Developments and Case Studies

• Key changes and notifications in Customs Law and FTP

• Recent judgments from CESTAT, High Courts, and Supreme Court

• Practical case studies on import/export procedures, valuation, and classification