Supreme Court on Customs Law Practice & Procedure with Commentary (2026 Edition) – Set of Two Volumes

The book serves as a complete reference guide for legal practitioners, customs consultants, chartered accountants, corporate advisors, tax professionals, import-export businesses, and law students seeking in-depth knowledge of customs procedures and litigation. It explains procedural compliance, adjudication mechanisms, import-export regulations, valuation disputes, exemptions, confiscation matters, penalties, and appellate remedies under customs law.Special emphasis has been placed on landmark judicial precedents and evolving interpretations issued by the Supreme Court of India, making the book highly useful for litigation strategy, legal drafting, departmental practice, and academic study. The inclusion of updated customs tariff provisions and valuation rules enhances its practical relevance for professionals handling international trade and indirect taxation matters.This 2026 edition is an indispensable legal resource for mastering customs law practice and procedure in India.