Commentary on Customs Act, 1962 alongwith Allied Acts, Allied Rules, Orders with Finance Act 2025-2026 in 3 Volumes, 18th Edn. Per Set Reprint 2026

Commentary on the Customs Act, 1962 is a well-established and authoritative treatise on Indian customs and indirect taxation law. The 18th Edition, presented in three comprehensive volumes, offers a detailed section-wise commentary on the Customs Act, supported by allied Acts, Rules, statutory Orders, and notifications essential for customs administration and trade compliance. This edition is fully updated to incorporate amendments and fiscal changes introduced by the Finance Act, 2025–2026, making it highly relevant for current import-export operations, customs valuation, classification, exemptions, and enforcement procedures. Judicial interpretations from the Supreme Court, High Courts, and appellate tribunals are extensively discussed to explain practical application and dispute resolution. The commentary covers assessment, levy and collection of customs duties, search and seizure, confiscation, penalties, adjudication, appeals, and prosecution. Its structured presentation allows quick reference while maintaining doctrinal clarity, making it equally valuable for litigation and advisory work. Recognized for its depth, accuracy, and practical utility, this three-volume set is an indispensable resource for professionals dealing with customs law, international trade regulation, and indirect taxation in India.