Centax Customs Law Manual (Set of 2 Volumes) By R K Jain Edition April 2025

Centax Customs Law Manual By R K Jain Edition 2025

Centax Customs Law Manual By R K Jain Edition 2025

Description

R.K. Jain’s Customs Law Manual is a comprehensive, up-to-date reference covering Indian Customs laws, procedures, rules, regulations, allied acts, and the latest amendments introduced by the Finance Act 2025. This two-volume set delivers detailed analysis, official forms, relevant notifications, and critical commentary. The manual consolidates decades of legislative developments and practical insights, with historical editions dating back to 1986. Each revision ensures practitioners remain informed about changes in customs regulations, new compliance requirements, and procedural updates mandated by the Central Board of Indirect Taxes and Customs (CBIC).

This book is intended for the following audience:

• Customs Practitioners and Tax Consultants – Lawyers, chartered accountants, and consultants dealing with customs, excise, or indirect taxation will find this manual essential for day-to-day reference and expert analyses
• Corporate Legal & Compliance Teams – Companies involved in import/export operations, supply chain management, freight forwarding, and logistics need reliable information to ensure compliant procedures and documentation
• Government Officials & Academicians – Customs officers, departmental adjudicators, and students or researchers in law or commerce seeking a thorough understanding of the Indian customs framework
• Importers & Exporters – Business owners, Customs House Agents (CHAs), and exporters/importers looking for clear guidelines on procedures and documentation for hassle-free compliance

The Present Publication is the 74^th Edition | 2025-26, amended by the Finance Act 2025. This book is edited by Centax Editorial Team with the following noteworthy features:

• [Finance Act 2025 Amendments] Incorporates all changes brought by the latest Finance Act, ensuring readers have the most current legal references
• [Two-volume Set] Split logically for ease of reference, with Volume 1 focusing on the Customs Act, Rules, and primary notifications, and Volume 2 covering forms, bonds, allied legislation, CBIC’s Customs Manual, Special Economic Zones (SEZ), and chronological notifications
• [Forms & Bonds] Presents Customs forms, bonds, and applications (from import declarations to appeals) with step-by-step guidance on their usage
• [Allied Acts & Regulations] Includes relevant statutes such as the Foreign Trade (Development & Regulation) Act, Provisional Collection of Taxes Act 2023, COFEPOSA, Foreign Exchange Management Act, etc.
• [CBIC’s Latest Instructions & Circulars] Offers updated commentary and instructions for practical compliance, from warehousing procedures to dispute resolution
• [Special Economic Zones] Dedicated coverage of SEZ laws, rules, and procedures essential for businesses operating in SEZs
• [Extensive Table of Contents & Indexing] Streamlined structure for quick reference, with subheadings reflecting real-world customs scenarios

The volume-wise coverage of the book is as follows:

Volume 1

• Introduction to Customs Law – Historical context and evolution
• Customs Act 1962 – Full text with detailed annotations
• Rules & Regulations – Including Valuation Rules, Baggage Rules, Drawback Rules, Handling of Cargo in Customs Areas Regulations, etc.
• Appeals & Revisions – Procedures for appeals before the Commissioner (Appeals) and tribunals, including the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)
• Notifications – Exhaustive reference to notifications under the Customs Act, arranged thematically

Volume 2

• Customs Forms & Bonds – Forms with sample formats and instructions covering import declarations, warehousing bonds, shipping bills, transhipment permits, etc.
• Allied Acts, Rules & Regulations – Key statutes affecting customs operations, including foreign trade policies and allied taxes
• CBIC’s Customs Manual & Instructions – A consolidated manual detailing step-by-step procedures, classification, valuation, warehousing, transhipment, authorised economic operators (AEO), etc.
• Special Economic Zones – Full text of SEZ Act, 2005, SEZ Rules, 2006, plus procedures and forms related to SEZ operations
• Chronological List of Notifications – A curated list of notifications issued under the Customs Act, 1962, by the Finance Ministry and Commissionerates, displayed in chronological order for reference

The structure of the book is as follows:

• Logical Segmentation – Each part (or chapter) addresses a major component of Customs law—beginning with the core Act, followed by rules, and culminating in forms, notifications, and special focus areas like SEZ
• User-friendly Navigation – Chapters begin with concise introductions, while cross-references help link related topics (e.g., from the Customs Act to the relevant forms or CBIC circulars)
• Flow of Information – Progresses from fundamental legal provisions in Volume 1 to practical tools, forms, and specialised regulations in Volume 2, reflecting the actual process flow in day-to-day customs workx

About the author

Sh. R.K. Jain, the renowned author of Indirect Taxes including Customs, Central Excise, Service Tax, Foreign Trade Policy (FTP), GST and FEMA. He made his debut in early seventies and in the year 1975, he brought out Customs & Excise Tariffs and Manuals which have recently celebrated Silver/ Golden Jubilee Editions.

Excise Law Times (E.L.T.) edited by Sh. R.K. Jain was launched nearly 45 years ago and it brought awakening in the field of Central Excise and Customs. It has grown to be the prime journal on the subject with largest circulation.

Another Journal, ‘Service Tax Review’ was started in the year 2006 and finally R.K. Jain’s GST Law Times was introduced in 2017, after the advent of GST, the major Indirect Tax Reform. EXCUS is the digital version of these Journals.