๐ Customs Law & Foreign Trade Policy | 2025 Edition
โ๏ธ Authored by V.S. Datey | Updated till 1st February 2025 | Published by Taxmann
This authoritative guide offers a comprehensive and practical insight into Indian Customs laws and the Foreign Trade Policy (FTP) 2023. Designed for professionals navigating import-export regulations, the book simplifies complex legal frameworks and provides step-by-step procedural clarity along with relevant case laws, real-world scenarios, and compliance tools.
๐ Key Highlights:
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Step-by-Step Guidance on customs assessment, clearance, warehousing, remission, adjudication & appeals
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FTP 2023 Fully Covered โ Including e-commerce, district export hubs, EPCG, SEZ, and new trade facilitation initiatives
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Case Law Integration โ Judicial decisions and interpretations included contextually
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Practical Orientation โ Flowcharts, procedural checklists, and glossary for real-world applicability
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Dedicated Chapters on SEZs, duty drawback, criminal offences, IFSCs, and SCOMET
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Subject Index & Section-wise Tools โ For fast navigation and quick referencing
๐งพ Coverage at a Glance:
๐น Customs Basics & Framework
Introduction, Duty Types, Classification Principles, Valuation
๐น Operational Procedures & Compliance
Assessment, Import/Export, Courier Clearance, Exemptions, Departmental Adjudication
๐น Enforcement & Dispute Resolution
Recovery, Refunds, Penalties, Confiscation, Offences, Appeals & Settlements
๐น Foreign Trade Policy (FTP 2023)
Advance Authorisation, EPCG, Deemed Exports, EOU/STP, SEZ, SCOMET Guidelines
๐น Special Topics
FT(D&R) Act, IFSC Framework, Trade Governance
๐ฏ A must-have for tax professionals, trade advisors, policy practitioners, and businesses involved in cross-border trade who seek a deep, updated understanding of Customs and FTP laws.