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Commentary on the Customs Act, 1962, 3 vol.

Commentary on the Customs Act, 1962, 3 vol.

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Author: Ramamurthy’s 

Year: 2022

This book provides a comprehensive coverage of customs law, including the Acts, Rules and case law. What makes this book unique is that it:

- Aims to present to its readers a cogent, well structured, thorough and incisive analysis of the Customs Act, 1962 and the rules and regulations made thereunder

- Deals exhaustively with the case laws delivered by the Supreme Court, the High Courts and the Tribunals. On the issue of valuation, in addition to the decisions of the Indian Courts, the book also presents a methodical analysis of the WTO materials, decisions of the US Court of International Trade, rulings of the US Customs & Border Protection, decisions of the European Court of Justice and the Union Customs Code of the EU

- Gives the distilled essence of more than 15,000 case laws from the legal jurisdictions of India, USA, EU and South Africa. In addition to decisions under the Customs Act, 1962, the book also makes reference to and incorporates decisions under parallel/pari­ materia provisions under the Income Tax Act, 1961, the Central Excise Act, 1944, NDPS Act,1985, and VAT/GST legislations

- Presents, to the reader, a holistic, wide-ranging and thorough analysis of the legal provisions

- Gives an independent analysis of the case-laws that govern the field

- Accords utmost importance to academic integrity, attention to detail and originality

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