Commentary on the Customs Act, 1962 (In 3 Volumes)

Commentary on The Customs Act, 1962 is a comprehensive three-volume legal reference authored by Ramamurthy S. This 3rd Edition provides detailed commentary and analysis of the Customs Act, 1962, making it a valuable resource for understanding the statutory framework governing customs law and practice in India.

With its detailed and authoritative analysis, the work serves as an in-depth guide to interpreting and applying the provisions of the Customs Act, 1962, while providing practical insights into customs administration, international trade, taxation, and enforcement in India.

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

This commentary is an invaluable reference for advocates and legal practitioners, customs officers, government authorities, importers, exporters, international trade professionals, chartered accountants, tax consultants, corporate professionals, law students, academicians, and professionals engaged in customs compliance, litigation, and advisory services.

Preface To Second Edition
Preface To First Edition
Features
Note To The Reader
Table of Cases
VOLUME I
Introduction
Chapter I-Preliminary
Chapter II-Officers of customs
Chapter III-Appointment of customs ports, airports, etc.
Chapter IV-Prohibition on importation and exportation of goods
Chapter IV-A-Detection of illegally imported goods and prevention of the disposal thereof
Chapter IV-B-Prevention or detection of illegal export of goods
Chapter IV-C-Power to exempt from the provisions of Chapters IV-A and IV-B
Chapter V-Levy of, and exemption from, customs duties
VOLUME II
Chapter V-Levy of, and exemption from, customs duties
Chapter V-A-Indicating amount of duty in the price of goods, etc., for the purpose of refund
Chapter V-AA-Administration of rules of origin under trade agreement
Chapter V-B-Advance rulings
Chapter VI-Provisions relating to conveyances carrying imported or exported goods
Chapter VII-Clearance of imported goods and export goods
Chapter VIIA-Payments through electronic cash ledger and electronic duty credit ledger
Chapter VIII-Goods in transit
Chapter IX-Warehousing
Chapter X-Drawback
Chapter XI-Special provisions regarding baggage, goods imported or exported by post, courier and stores baggage
Chapter XII-Provisions relating to coastal goods and vessels carrying coastal goods
Chapter XIIA-Audit
Chapter XIIB-Verification of identity and compliance
Chapter XIII-Searches, seizure and arrest
VOLUME III
Chapter XIV-Confiscation of Goods and Conveyances and Imposition of Penalties
Chapter XIV-A-Settlement of cases
Chapter XV-Appeals & revision
Chapter XVI-Offences and prosecutions
Chapter XVII-Miscellaneous