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Description

The title “Commentary on the Customs Act, 1962” by Justice T.P. Mukerjee is a comprehensive 3-volume commentary covering the full text of the Customs Act, 1962, along with allied acts, rules, orders and notifications.

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:

• Covers the Customs Act, 1962 in detail with legislative history and case law
• Updated with Finance Act 2025-26 and CBEC Manual 2025
• Three-volume exhaustive set ideal for customs and indirect tax practitioners
• Useful references for adjudicating authorities, importers/exporters and legal scholars

It includes detailed annotations, case law and analysis, making it an authoritative reference for legal practitioners, customs officials, academicians and courts.