The Customs Act, 1962
- Year of Publication: 2021
- Edition: -
- ISBN: 978-9389564525
- No.of Pages: 378
Customs duty now forms one of the significant source of revenue especially in developing countries like ours. The Customs Act provides for the levy and collection of duty of customs conferring power on the customs personnel, to raid, search, arrest, penalise and exercise quasi judicial powers. Over the last few years steps have been taken to reform our indirect tax structure by reducing the number of rates, removing exemptions and by switching over to ad valorem rates. Because of the non-information or misinformation about the current law, many a
people may be tangled by the clutches of the customs law, misinformed or misled to transgress the frontiers defined opening the gate of a flood of protracted litigation. The ambiguous and abstract provisions of the Act lead the suspect astray, warranting an immediate remedy there for and our attempt hereof is aimed at that angle.
The Book is a concise and handy but comprehensive edition presenting the Customs Act, 1962, (as amended by the Finance Bill, 2021 dated 1-2-2021) along with the Customs (Appeals) Rules, 1982; the Customs Tariff Act, 1975, the Customs and Excise Revenue Appellate Tribunal Act, 1986; the Customs (Advance Rulings) Rules, 2002, and a host of related rules and regulations. The Book contains short comments and excerpts from Supreme Court and High Courts’ decisions intended to have abreast the Customs Law as it stands today.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
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- Year of Publication: 2021
- Edition: -
- ISBN: 978-9389564525
- No.of Pages: 378
Customs duty now forms one of the significant source of revenue especially in developing countries like ours. The Customs Act provides for the levy and collection of duty of customs conferring power on the customs personnel, to raid, search, arrest, penalise and exercise quasi judicial powers. Over the last few years steps have been taken to reform our indirect tax structure by reducing the number of rates, removing exemptions and by switching over to ad valorem rates. Because of the non-information or misinformation about the current law, many a
people may be tangled by the clutches of the customs law, misinformed or misled to transgress the frontiers defined opening the gate of a flood of protracted litigation. The ambiguous and abstract provisions of the Act lead the suspect astray, warranting an immediate remedy there for and our attempt hereof is aimed at that angle.
The Book is a concise and handy but comprehensive edition presenting the Customs Act, 1962, (as amended by the Finance Bill, 2021 dated 1-2-2021) along with the Customs (Appeals) Rules, 1982; the Customs Tariff Act, 1975, the Customs and Excise Revenue Appellate Tribunal Act, 1986; the Customs (Advance Rulings) Rules, 2002, and a host of related rules and regulations. The Book contains short comments and excerpts from Supreme Court and High Courts’ decisions intended to have abreast the Customs Law as it stands today.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
