Customs Laws

A subject-wise comprehensive commentary on almost all topics pertaining to Customs Law and Foreign Trade Policy. Commentary is duly supported by comprehensive coverage of judgments of Supreme Court/High Courts/CESTAT as well as CBEC’s Notifications and Clarifications. Each topic starts with background, explains statutory provisions and discusses case law on each topic. Contrary decisions are also discussed at appropriate places, giving author’s views on such issues. Recent changes and case laws are discussed more elaborately and in greater details. Commentary covers both legal as well as practical aspects of Customs Law and Foreign Trade Policy. Exhaustive subject index helps in quickly referring to relevant topic. Section-wise index helps reader in locating the relevant paragraph quickly.