Commentary on The Customs Act, 1962 | Ramamurthy S. | 2nd Edition 2026 (Set of 3 Vols)

Description

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

Presented in three volumes, the commentary is particularly suitable for:
• Advocates and legal practitioners handling customs matters
• Customs officers and government authorities
• Importers, exporters, and international trade professionals
• Chartered accountants, tax consultants, and corporate professionals
• Law students and academicians specializing in taxation and trade law
• Professionals involved in customs compliance, litigation, and advisory work

With detailed commentary arranged across three volumes, this edition serves as an in-depth professional reference for interpreting, applying, and understanding the Customs Act, 1962 and its implications for customs administration, international trade, taxation, and enforcement in India.