Commentary on The Customs Act, 1962 – Set of 3 Volumes, Edition 2027 is a comprehensive and authoritative reference on Indian Customs Law, authored by Ramamurthy S. and published by Commercial Law Publishers.
Spanning 3,800 pages across three volumes, this extensive commentary provides detailed analysis of the Customs Act, 1962, with a focus on the statutory framework, interpretation, procedures, and practical application of customs law. The three-volume set is designed as an in-depth professional reference for practitioners dealing with customs assessments, disputes, adjudication, appeals, and compliance.
Volume-wise page count:
- Volume 1: 1,120 pages
- Volume 2: 1,248 pages
- Volume 3: 1,432 pages
- Total: 3,800 pages
This publication is particularly useful for customs law practitioners, advocates, chartered accountants, tax consultants, importers, exporters, corporate legal teams, compliance professionals, academicians, and students seeking an extensive reference on customs legislation and practice.
📘 Key Features:
- Comprehensive 3-volume commentary on the Customs Act, 1962
- Updated 2027 Edition
- Extensive 3,800-page professional reference
- Detailed statutory analysis and practical interpretation
- Useful for customs compliance, advisory, adjudication, and litigation
🎉 Limited-Period Offer: Flat 25% Discount + Free Shipping
| Volume |
Chapter / Section |
Particulars |
Page |
| Volume I |
Introduction |
Introduction |
3–96 |
| Volume I |
Chapter I |
Preliminary |
97–121 |
| Volume I |
Chapter II |
Officers of customs |
122–124 |
| Volume I |
Chapter III |
Appointment of customs ports, airports, etc. |
125–126 |
| Volume I |
Chapter IV |
Prohibition on importation and exportation of goods |
127–211 |
| Volume I |
Chapter IV-A |
Detection of illegally imported goods and prevention of the disposal thereof |
212–225 |
| Volume I |
Chapter IV-B |
Prevention or detection of illegal export of goods |
226–232 |
| Volume I |
Chapter IV-C |
Power to exempt from the provisions of Chapters IV-A and IV-B |
233–233 |
| Volume I |
Chapter V |
Levy of, and exemption from, customs duties |
234–902 |
| Volume II |
Chapter V |
Levy of, and exemption from, customs duties |
905–1354 |
| Volume II |
Chapter V-A |
Indicating amount of duty in the price of goods, etc., for the purpose of refund |
1355–1362 |
| Volume II |
Chapter V-AA |
Administration of rules of origin under trade agreement |
1363–1378 |
| Volume II |
Chapter V-B |
Advance rulings |
1379–1401 |
| Volume II |
Chapter VI |
Provisions relating to conveyances carrying imported or exported goods |
1402–1415 |
| Volume II |
Chapter VII |
Clearance of imported goods and export goods |
1416–1473 |
| Volume II |
Chapter VIIA |
Payments through electronic cash ledger and electronic duty credit ledger |
1474–1475 |
| Volume II |
Chapter VIII |
Goods in transit |
1476–1481 |
| Volume II |
Chapter IX |
Warehousing |
1482–1572 |
| Volume II |
Chapter X |
Drawback |
1573–1693 |
| Volume II |
Chapter XI |
Special provisions regarding baggage, goods imported or exported by post, courier and stores baggage |
1694–1722 |
| Volume II |
Chapter XII |
Provisions relating to coastal goods and vessels carrying coastal goods |
1723–1726 |
| Volume II |
Chapter XIIA |
Audit |
1727–1733 |
| Volume II |
Chapter XIIB |
Verification of identity and compliance |
1734–1735 |
| Volume II |
Chapter XIII |
Searches, seizure and arrest |
1736–1934 |
| Volume III |
Chapter XIV |
Confiscation of Goods and Conveyances and Imposition of Penalties |
1937–2526 |
| Volume III |
Chapter XIV-A |
Settlement of cases |
2527–2633 |
| Volume III |
Chapter XV |
Appeals & revision |
2634–2819 |
| Volume III |
Chapter XVI |
Offences and prosecutions |
2820–2958 |
| Volume III |
Chapter XVII |
Miscellaneous |
2959–3150 |
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