Chapter-heads I-5
Section-wise Index I-29
Glossary (Acronyms) I-39
1 INTRODUCTION TO CUSTOMS DUTY
2 TYPE OF CUSTOM DUTIES
PRINCIPLES OF CLASSIFICATION OF GOODS
VALUATION FOR CUSTOMS DUTY
CUSTOMS
PROCEDURES
IMPORT
PROCEDURES
EXPORT
PROCEDURES
13
CUSTOMS BROKER
14
BAGGAGE
15
CUSTOMS PROCEDURES FOR COURIER AND POST
16
EXEMPTION FROM CUSTOMS DUTY
17
INTERPRETATION OF EXEMPTION NOTIFICATION
18
19
20
21
REFUND OF CUSTOMS DUTY AND INTEREST
WAREHOUSING IN CUSTOMS
ENFORCEMENT POWERS OF CUSTOMS OFFICERS
29 PENALTIES FOR NON-PAYMENT CUSTOMS DUTY
PENALTIES IN CUSTOMS ACT
CONFISCATION IN CUSTOMS
MISCELLANEOUS PROVISIONS IN CUSTOMS LAW
CRIMINAL OFFENCES IN CUSTOMS
APPEALS - GENERAL PROVISIONS
DEPARTMENTAL APPEAL AND REVIEW
POWERS AND LIMITATIONS OF TRIBUNAL
OVERVIEW OF FOREIGN TRADE POLICY 2023
GEM AND JEWELLERY UNITS
QUALITY COMPLAINTS AND TRADE DISPUTES
55
CROSS BORDER TRADE IN DIGITAL ECONOMY (E-COMMERCE)
56 SCOMET
57
MISCELLANEOUS PROVISIONS IN FTP
DUTY DRAWBACK
SPECIAL ECONOMIC ZONES
CUSTOMS PROCEDURES
10.1 Background of procedures
Entry
Amendment to documents in such form and manner and within such time, subject to such restrictions
Para 10.1
or conditions as may be prescribed
Bona fide
ACC for Appraisement Associated Forest Prod
CC N C John
Sai Shipping Agencies CC
CC Binani Metals
Time limit and condition for conversion of shipping bill after export
Amendment after clearance and conversion of shipping bill -
Ashok Leyland Ltd CCE -
Taksal Pharma CC -
CC Swatch Group
CC Gokaldas Images
Amendment to export or import documents by importer or exporter himself
proviso
175 Para 10.1
Correction of clerical mistake
Fees for amendment of documents or obtaining certified copy of customs documents
Signature with name and designation
Merchant Overtime fee official see Chapter 12 of CBI&C’s Customs Manual, 2023. have been discontinued
CCE Sarla Polyester Ltd.
Paperless Initiatives by customs
Ease of doing business - reducing paper work, electronic messages -
ICEDASH EoDB monitoring dashboard by CBI&C
Digital signatures on various documents to be submitted to Customs -
Verification and monitoring of duty credit scrips by customs -
Customs Clearance Facilitation Committee at major customs ports
24x7 customs clearance operations at some ports Para 10.1
177
Para 10.1
Grievance redressalChapter
32 of CBI&C’s Customs Manual, 2023
Online transmission of shipping bills and authorisations between customs and DGFT -vice versa
ICEGATESWIFT
Common Customs Electronic Portal
Exchange Rate Automation Module (ERAM) i.e.
10.1-1 Import Data Processing and Monitoring System (IDPMS)
10.1-2 Single window clearance - Integrated Declaration
Para 10.1
Regulatory checks and NOC not required for clearance from customs warehouse
10.1-3 Authorised Economic Operator
vide vide
Para 10.1
Security in case of provisional assessment by AEO
vide
Web based application for AEO-T-1
Deferred payment of customs duty for AEO-T2 and AEO-T3 importers -
Liberalised Authorised Economic Operator Package for MSMEs
181 Para 10.1
viz. inter alia
10.1-4 Omnibus powers to CBI&C (Board) to relax procedures or any other persons a b c d
10.1-5 Verification of identity of a person through Aadhaar Number -
10.1-6 Procedure for Verification of Identity and Compliance of Exporter, Importer and Customs Brokers
Information to person selected for verification of identity
Verification of identity -
Authentication of Aadhaar and PAN
Verification by proper officer of customs -
Physical verification of premises
183
Result of verification of identity
Verification of compliance -
Suspension of benefits.–i
Restoration of benefits– -
Denial of benefitsi a f
Appeal against order of Commissioner/Principal Commissioner of Customs
Penalty for contravention -
10.1-7 Turant Customs
Para 10.1
10.1-8 Faceless assessment of Bill of Entry and Appeals
National Assessment Centres and Faceless Assessment Groups vide
Customs Officers for conducting faceless or remote assessment
Anonymized Escalation Mechanism & extension of Standard Examination Orders through RMS (Phase 1, Part 2)
Appeal in case of order issued under faceless assessment -
CUSTOMS LAW & PRACTICE WITH FOREIGN TRADE POLICY
AUTHOR : V.S. Datey
PUBLISHER : TAXMANN
DATE OF PUBLICATION : September 2024
EDITION : 26th Edition
ISBN NO : 9789364554978
NO. OF PAGES : 944
BINDING TYPE : Hardbound
DESCRIPTION
Rs. 3,495
This comprehensive handbook provides an in-depth, topic-wise analysis of Customs Law and Foreign Trade Policy in India. It covers key areas such as customs duties, classification, valuation, procedures, exemptions, penalties, appeals, and sector-specific provisions like SEZs and EOUs. It includes practical insights through statutory provisions and case laws. It interlinks Customs, Foreign Trade, and GST Laws for a holistic understanding.
This book is helpful to customs professionals, customs house agents, legal practitioners, and businesses involved in international trade providing clear, accessible commentary and practical tools for understanding complex customs and trade regulations. The Present Publication is the 26th Edition and has been amended by the Finance (No. 2) Act 2024. This book is authored by V.S. Datey with the following noteworthy features:
• [Graded Analysis] Step-by-step coverage from foundational concepts to complex procedures
• [Comprehensive Coverage] Thorough explanations on pillars of customs law, including assessments, appeals, and warehousing
• [Procedural Insights] Detailed coverage of import/export processes, customs clearance, and related procedures
• [Case Law Integration] Practical insights fortified with case laws and analysis of judicial outcomes
• [Foreign Trade Policy 2023] The key areas include Export/Import Policy, Advance Authorisation, EPCG, and sector-specific schemes
• [Interlinking of Laws] Integrated view of Customs, Foreign Trade, and GST Laws, aiding multi-faceted trade compliance
• [Sector-Specific Guidance] Focus on SEZs, EOUs, and other specialised sectors for targeted compliance insights
• [Penalties and Appeals] Comprehensive analysis of enforcement, penalties, and appeals from departmental levels to higher courts
• [Practical Tools] Includes chapter heads, index, glossary, and a detailed table of contents for easy navigation
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