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.

Reviews

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.

- Madras Law Journal

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.

- Kerala 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.

- Andhra Law Times

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.

- All India Reporter