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Home > LAWYERS > Taxation > Customs and Excise > 3rd Edition, with Supplement, 1990 |
Customs revenue forms a bountiful source of income to the Central Exchequer. It is linked up with the country's economy. The vast expansion in trade has invested customs administration with great importance. The law relating to customs stands necessarily interlinked with exports and imports, foreign exchange regulations, prevention of smuggling, etc. The Customs Act, 1962, is a consolidating and comprehensive legislation, replacing earlier enactments like the Sea Customs Act, 1878 and the Land Customs Act, 1924.
The instant book provides a section-wise commentary of the Act. Synopsis headings are given under the sections. There are 9 appendices. Leading decisions have been taken into account by the author.
Table of cases XIX
CHAPTER I: Preliminary
CHAPTER II: Officers of Customs
CHAPTER III: Appointment of Customs ports, airports, warehousing stations, etc.
CHAPTER IV-A: Detection of Illegally Imported Goods and Prevention of the Disposal thereof
CHAPTER IV-B: Prevention or Detention of Illegal Export of Goods
CHAPTER V: Levy of, and Exemption from, Customs Duties
CHAPTER VI: Provisions relating to Conveyances Carrying Imported or Exported Goods
CHAPTER VII: Clearance of Imported Goods and Export Goods
CHAPTER VIII: Goods in Transit
CHAPTER IX: Warehousing
CHAPTER X: Drawback
CHAPTER XI: Special Provisions regarding Baggage, Goods Imported or Exported by Post and Stores
CHAPTER XII: Provisions relating to Coastal Goods and Vessels carrying Coastal Goods
CHAPTER XIII: Searches, Seizure and Arrest
CHAPTER XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
CHAPTER XV: Appeals and Revision
CHAPTER XVI: Offences and Prosecutions
CHAPTER XVII: Miscellaneous
THE SCHEDULE
APPENDIX I: Rules and Regulations with Forms arranged Section wise
APPENDIX II: Notifications under Customs Act, 1962
APPENDIX III: Miscellaneous Forms under Customs Act, 1962
APPENDIX IV: Notifications and Forms under the Land Customs Act, 1924
APPENDIX V: Import of Gifts
APPENDIX VI: Import of Goods as Personal Baggage
APPENDIX VII: Export Baggage Rules
APPENDIX VIII: Import of Cars, Station-Wagons, Jeeps, MotorCycles, Scooters, Auto Cycles, Mini Cars and Mopeds
APPENDIX IX: List of Regional Licensing Authorities (with their postal and telegraphic addresses) and Jurisdiction
SUBJECT INDEX
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