Commentary on the Customs Act, 1962 (3 Volumes) | T.P. Mukerjee | 18th Edition | 2025-26
Author: Justice T.P. Mukerjee
Year: 2025
About the Book:
This definitive 3-volume commentary on the Customs Act, 1962 by Justice T.P. Mukerjee provides a comprehensive and up-to-date analysis of India’s customs law regime. Updated as per the Finance Act 2025–26 (Act No. 7 of 2025), it includes critical references to the CBEC Manual (2025), landmark decisions, legislative amendments, and procedural nuances essential for understanding import-export controls, tariff structures, exemptions, and adjudication processes.
Key Features:
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Covers the Customs Act, 1962 in detail with legislative history and case law
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Updated with Finance Act 2025–26 and CBEC Manual 2025
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Three-volume exhaustive set ideal for customs and indirect tax practitioners
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Useful references for adjudicating authorities, importers/exporters, and legal scholars
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Ideal For:
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Customs law practitioners and consultants
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Legal officers in trade and taxation
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Law libraries and policy researchers
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Caveat Legalis:
Description based on available details—interpret with due diligence!