Description
R.K. Jain’s Customs Law Manual is a longstanding and authoritative reference work widely regarded as a cornerstone for customs-related statutes, regulations, and procedural guidance in India. This two-volume manual combines the full text of the Customs Act 1962 and allied rules, regulations, forms, notifications, and allied legislation relevant to imports, exports, warehousing, baggage, and many other critical areas of customs operations. Initially launched in 1986, the manual has evolved through decades of policy updates, government notifications, and judicial interpretations.
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 73rd Edition | 2025-26 and has been updated till 1st February 2025. This book is edited by R.K. Jain and has been divided into nine parts:
[Comprehensive Statutory Text] Complete coverage of the Customs Act, 1962 and all significant rules, regulations, and amendments, consolidated into a user-friendly format
[Latest Amendments] Incorporates all relevant updates, notifications, and circulars up to 1st February 2025, ensuring readers have access to the most current legal position
[Extensive Commentary & Notes] Provides expert commentary, cross-references, and insightful notes clarifying complex legal provisions and procedural steps
[User-friendly Structure] Divided into multiple parts across two volumes, making navigation intuitive—whether searching for specific rules, forms, or allied legislation
[Practitioner-oriented Tools] Includes sample forms, bonds, checklists, and references designed to help professionals, traders, and departmental officers practically apply customs law
[Historical and Evolutionary Perspective] Marginal notes on historical amendments and references to earlier editions inform the user about significant changes over time
[Quick Reference Abstracts] Volume-based indexing and a handy abstract of contents let readers pinpoint the required chapter or form swiftly
The coverage of the book is as follows:
Volume 1
Introduction to Customs Law and Procedures – Explains the basic principles, authorities, and procedures in customs administration
Customs Act 1962 – Full text with chapter-wise detailed coverage, from the appointment of customs ports and airports to provisions on prohibited goods, valuation, import/export procedures, warehousing, adjudication, appeals, and penal provisions
Customs Rules & Regulations – A compendium of critical rules (e.g., Customs Valuation Rules, Customs Appeals Rules, etc.) and allied notifications that further clarify or modify provisions of the Act
Volume 2
Customs Forms & Bonds – Collection of requisite forms for import, export, warehousing, transhipment, baggage declarations, along with sample bonds and undertakings
Allied Acts, Rules, and Regulations – Coverage of relevant statutes and guidelines that have a direct bearing on customs practice, such as allied import/export regulations and procedures
Procedural Chapters & Interpretations – Chapters on cargo consolidation, refunds under Customs/IGST, baggage rules, courier clearances, and more, illustrated with helpful instructions
Special Economic Zones (SEZ) – Sections detailing provisions, forms, and compliance guidelines specific to SEZs
The structure of the book is as follows:
Clear Segmentation by Topic
Each volume is divided into multiple parts (Part I, II, III, etc.), further broken into chapters that reflect a logical progression of customs processes—starting from definitions and basic concepts to specialised areas like warehousing, refunds, audits, and settlement commissions
Table of Contents & Abstracts
At the front of each volume, you’ll find an elaborate table of contents and abstracts for quick reference. Chapter and part headings indicate the coverage and relevant statutory references
Appendices & Forms
The concluding sections collate commonly used forms, departmental bonds, declarations, and instructions, arranged alphabetically or by subject matter for rapid retrieval
Annotations & Marginal Notes
Within statutory texts, references to related rules, judicial precedents, or departmental circulars appear alongside the main section, helping readers gain a contextual understanding
