The commentary, gives primacy to critical examination of law of Customs and its growth. The book is written keeping in view the practice of law before the Courts, the Tribunal and the quasi-judicial authorities. Case law and statute law up to 30-4-2005 have been considered in the present edition. Even case law under repealed Acts have also been discussed, insofar as they continue to be relevant. Procedural matters are discussed wherever considered essential for practice of law. Case laws discussed in the book are conveniently grouped section-wise or rule-wise, into very large number of paragraphs and sub-paragraphs with distinct para titles. Besides a thorough and exhaustive commentary on the Customs Act, 1962, the book also contains extensive commentary on other rules and regulations such as the Customs Valuation Rules, 1988, CEGAT (Procedure) Rules, 1982, Project Import Regulations, 1984, CHA Licensing Regulations, 2004, and a host of other rules and regulations. The book also contains exhaustive commentary on other related laws such as the Customs Tariff Act, 1975, the COFEPOSA Act, 1974, law on Anti-dumping duty, to name a few. The commentary on the Customs Tariff Act discusses case law both on general principles of classification of goods, as well as those relating to classification of specific goods. However, the Customs Tariff Schedules have not been reproduced. Case law development under exemption notification has also been discussed notification-wise under section 25 of the Customs Act. There is also a long prologue at the commencement of the book, predominantly based on Customs decisions, which acts as an introduction to taxation law in general with specific emphasis on the principles of statutory interpretation and the doctrine of precedents. All the important and frequently referred contents of a standard Customs Manual will be found in the book. At the end of the Commentary on the Customs Act, a table gives the birds eye-view of all the penal provisions of the Act. These features, coupled with synopsis at the commencement of each provision and an exhaustive subject index will aid readers to locate law on any specific topic of interest including classification of goods for convenience, all the rules and regulations are printed under relevant provisions of the Act itself, instead of grouping them separately as is done in standard Customs Manuals. Even the prescribed forms have been classified and printed section-wise, albeit in a separate division. Experience has shown that the manual type arrangement castes the burden on the reader to locate the correct form or correct regulation or notification. This book does not impose such burden on the readers. Notifications dealing with conferment of authority, delegation of powers alone have been given separately at the end of the Commentary on the Customs Act, in tabular form. Important notifications issued under all the sections of the Act are summarised under relevant sections. Thus, the reader will conveniently find entire statute law in one place.

More Details about Guide to the Customs Act- Law Pratice and Procedures

General Information  
Author(s)B N Gururaj
PublisherLexis Nexis
Publish YearJanuary 2005