Author Description

R.K. Jain's Customs Law Manual is a comprehensive, up-to-date reference covering Indian Customs laws, procedures, rules, regulations, allied acts, and the latest amendments introduced by the Finance Act 2025. This two-volume set delivers detailed analysis, official forms, relevant notifications, and critical commentary. The manual consolidates decades of legislative developments and practical insights, with historical editions dating back to 1986. Each revision ensures practitioners remain informed about changes in customs regulations, new compliance requirements, and procedural updates mandated by the Central Board of Indirect Taxes and Customs (CBIC). 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 74th Edition | 2025-26, amended by the Finance Act 2025. This book is edited by Centax Editorial Team with the following noteworthy features: • [Finance Act 2025 Amendments] Incorporates all changes brought by the latest Finance Act, ensuring readers have the most current legal references • [Two-volume Set] Split logically for ease of reference, with V