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Customs Law & Practice

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Publication Taxmann
Date of Publication August 2026
Description Customs Law & Practice is a single-volume, section-wise commentary on the Customs Act 1962 and the Customs Tariff Act 1975. Each provision is presented with its amendment history, analysis, judicial interpretation, subordinate legislation, departmental circulars and worked illustrations, so the answer sits with the section rather than across several sources. The book cites 325 circulars, 182 notifications, and 115 instructions, contains 138 worked illustrations, consolidates 18 Rules of Origin frameworks, and reproduces 36 sets of subordinate legislation across three divisions. It suits both the professional seeking a quick answer and the researcher tracing an issue end-to-end—in advisory work, litigation, audits, assessments, refund and drawback matters, and day-to-day import and export compliance. The Present Publication is the 2026 Edition, authored by Kishore Harjani, as amended by the Finance Act 2026 and updated till 1st August 2026.

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