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.

• Madras Law Journal : The book under notice is a handy volume on the Customs Act; the exposition is lucid and objective. It is bound to be helpful to lawyers and others interested in the subject.
• Kerala Law Times : This book presents a complete code on the subject with accuracy and comparative survey, in keeping with the style and method of the previous editions. It is a book of invaluable utility to those who deal in the Law of Customs.
• Andhra Law Times : The law relating to customs has been dealt with very exhaustively in this work. The Appendices contain all the relevant Rules, Regulations, Notifications and Public Notices. They have been listed page wise in the 'contents'. The comprehensive subject index provided at the end of the book facilities easy reference. This book should prove very useful to the members of the Bar and the Bench and to those who are entrusted with the implementation of the Act.
• All India Reporter : This edition, brought out five years after the second edition, will prove a valuable source of reference for Government departments, libraries, Customs officers, the legal profession and establishment and agencies dealing with import, export and tourism business and citizens travelling abroad.

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