-25%
Understanding CUSTOMS Levy, Valuation & Assessment
Original price was: ₹795.00.₹596.00Current price is: ₹596.00.
| Book Details | |
| Title | Understanding CUSTOMS Levy, Valuation & Assessment |
| ISBN | 978-81-9936-416-5 |
| Edition | 1st edn. 2026 |
| Pages | 356 |
| Authors | Rajendranath Bharathi |
| Publisher | Bharat Publishers |
(Flat 25% Discount for a limited period + Free Shipping)
- Description
- Additional information
- Reviews (0)
Description
Understanding CUSTOMS Levy, Valuation & Assessment by Rajendranath Bharathi is a clear and practical guide to the core concepts of customs taxation in India. This 1st edition (2026) from Bharat Publishers spans 356 pages and explains levy principles, valuation rules, assessment procedures, classifications, exemptions, case laws, and practical compliance requirements in a structured manner. Ideal for customs practitioners, consultants, students, and professionals preparing for customs-related examinations. Flat 25% Discount for a limited period + Free Shipping!
| Chapter | Content | Page |
| Bharat’s | 5 | |
| Foreword by Dr. M. Uma Shankar, IRS (Retd.) | 7 | |
| Preface | 9 | |
| Acknowledgments | 11 | |
| About the Author | 13 | |
| Detailed Contents | 17 | |
| Stop Press | 25 | |
| Abbreviations | 33 | |
| 1 | Introduction | 1 |
| 2 | Relevant provisions of the Customs Act, 1962 | 19 |
| 3 | Levy, Classification and Assessment of Goods | 45 |
| 4 | Customs Valuation | 92 |
| 5 | Customs Clearance Procedures | 124 |
| 6 | Import & Export Restrictions and Prohibitions | 156 |
| 7 | Detention & Release/Storage of Imported/ Export Goods | 175 |
| 8 | Re-importation and Re-exportation of Goods | 180 |
| 9 | Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 | 187 |
| 10 | Customs Valuation (Determination of Value of Export Goods) Rules, 2007 | 207 |
| 11 | Deferred Payment of Import Duty Rules, 2016 | 210 |
| 12 | Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 | 212 |
| 13 | Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 | 219 |
| 14 | Customs and Central Excise Duties Drawback Rules, 2017 | 224 |
| 15 | Refund of Anti-dumping duty (Paid in excess of Actual Margin of Dumping) Rules, 2012 | 238 |
| 16 | Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 | 240 |
| 17 | Project Imports Regulations, 1986 | 246 |
| 18 | Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 | 254 |
| 19 | Shipping bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 | 257 |
| 20 | Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022 | 260 |
| 21 | Customs (Finalisation of Provisional Assessment) Regulations, 2018 | 262 |
| 22 | Electronic Duty Credit Ledger Regulations, 2021 | 266 |
| 23 | Customs (Electronic Cash Ledger) Regulations, 2022 | 269 |
| 24 | Customs (Finalisation of Provisional Assessment) Regulations, 2025 | 273 |
| 25 | Recent Case Laws in brief | 278 |
| SUBJECT INDEX | 313 |
Additional information
| Publisher | Bharat |
|---|
Reviews
There are no reviews yet.