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This book provides a subject/topic-wise, comprehensive yet concise commentary on Customs Law & Foreign Trade Policy in India.

The Present Publication is the 25th Edition and has been amended by the Finance Act 2023. This book is authored by V.S. Datey with the following noteworthy features:

[Graded Analysis] starting from the background/basic aspects of the law followed by the procedural aspects in simple language
[All-Important Case Laws] have been discussed and explained briefly and concisely, along with contrary decisions, which will enable the professionals to draft suitable replies to show cause notices
[Comprehensive Analysis on Customs Law] with statutory provisions and case laws

[Four Pillars of Customs Law] which includes discussions on the following:

Taxable Event
Types of Customs Duties
Valuation
Rate of Duty, including classification, exemptions and remissions

[All-important Topics with Statutory Provisions & Case Laws] which includes analysis of the following:

Assessments & Appeals
Demands
Refunds
Warehousing

[Topic-wise Discussion on Foreign Trade Policy 2023] along with relevant provisions in respect of each topic are discussed for ease of reference and understanding
[Issues Relating to Export/Import] such as:

Export/Import Policy of Goods
Procedures
Advance Authorisation/DFIA
EPCG
RoDTEP/RoSCTL
Gem & Jewellery
EOU/STP/EHTP/BTP
SEZ
Deemed Exports
IFSC

[Interlinking] of the following:

Foreign Trade Policy
Customs Act
GST Law

The detailed contents of the book are as follows:

Introduction to Customs Duty
Types of Custom Duty
Classification of Goods
Principles of Classification of Goods
Valuation for Customs Duty
Methods of Valuation for Customs
Valuation of Export Goods
Assessment in Customs
Administrative Set-Up of Customs
Customs Procedures
Import Procedures
Export Procedures
Customs Brokers
Baggage
Customs Procedure for Courier and Post
Exemption from Customs Duty
Interpretation of Exemption Notification
Specific Exemptions in Customs
Remission, Re-Imports and Re-Exports
Departmental Adjudication
Demands of Customs Duty and Interest
Interest for Delayed Payment of Customs Duty
Demands for Undervaluation of Customs Duty
Demands for Suppression, Wilful Misstatement or Collusion
Recovery of Dues
Refund of Customs Duty and Interest
Warehousing in Customs
Enforcement Powers of Customs Officers
Penalties of Non-Payment Customs Duty
Other Penalties in Customs Act
Confiscation in Customs
Miscellaneous Provisions in Customs Law
Criminal Offences in Customs
Settlement Commission
Proofs in Adjudication and Prosecution
Appeals – General Provisions
Departmental Appeal and Review
First Appeal and Revision
Appeal to Tribunal
Powers and Limitations of the Tribunal
Appeal to High Court and Supreme Court
Overview of Foreign Trade Policy 2023
General Provisions Relating to Imports and Exports
Imports of Goods
Export of Goods
District as Export Hub
Advance Authorisation
DFIA
Gem and Jewellery Units
RoDTEP and RoSCTL
EPCG and Project Imports
EOU/EHTP/STP/BTP
Deemed Exports
Quality Complaints and Trade Disputes
Cross Border Trade in Digital Economy (E-Commerce)
SCOMET
Miscellaneous Provisions in FTP
Duty Drawback
Special Economic Zones
FT (D&R) Act and Rules
International Financial Services Centre (IFSC)
Appendices

Key Highlights of Foreign Trade Policy 2023
Foreign Trade Policy 2023
Handbook of Procedures 2023
List of Appendices as per FTP 2015-2020
List of ANFs (Aayat-Niryat Forms) as per FTP 2015-2020
Important Customs Notifications relevant to FTP
Foreign Trade (Development and Regulation) Act, 1992
Foreign Trade (Regulations) Rules, 1993
Amnesty Scheme for One Time Settlement of Default in Export Obligations by Advance and EPCG Authorization Holders