Delhi Law House’s Commentary on The Customs Act, 1962 – 18th Edition 2025 (Set of 3 Volumes) is India’s most authoritative and comprehensive legal commentary on the Customs Act. Carefully revised and updated in line with the latest amendments introduced under the Finance Act, 2025, this edition provides a deep, analytical, and practical understanding of Indian customs law and its applications in the evolving global trade landscape.

This multi-volume set offers detailed section-wise explanations of the Customs Act, 1962 along with coverage of allied notifications, circulars, rules, case laws, and recent judicial pronouncements by the Supreme Court, High Courts, CESTAT, and Advance Rulings Authorities. The commentary bridges the gap between legal interpretation and day-to-day customs operations, making it a valuable resource for legal practitioners, importers/exporters, corporate legal teams, compliance officers, students, and enforcement professionals.

Presented in a structured and reader-friendly format, the volumes also include flowcharts, comparative tables, and cross-references to related statutes such as the Foreign Trade Policy (FTP), Customs Tariff Act, Foreign Exchange Management Act (FEMA), and GST law for contextual clarity.

Key Features:

• 📚 Complete 3-Volume Set: Offers comprehensive legal commentary on all sections of the Customs Act, 1962 with practical interpretations and relevant cross-references.

• 🧾 Amended as per Finance Act 2025: Includes all statutory updates, rules, and notifications applicable up to the latest Finance Act for accurate compliance.

• ⚖️ Extensive Case Law Coverage: Features important judicial decisions from Supreme Court, High Courts, and Tribunals, with well-explained legal reasoning.

• 🔍 Section-wise Analysis: Provides in-depth commentary on each section with historical background, legislative intent, practical insights, and procedural impact.

• 🔄 Coverage of Allied Laws & Rules: Discusses relevant provisions from FTP, Customs Tariff, FEMA, SEZ regulations, and Export-Import procedures.

• 🛃 Procedural Guidance: Covers all aspects of customs operations including classification, valuation, warehousing, drawback, penalties, adjudication, confiscation, appeals, and prosecution.

• 🗃️ Practical Reference Tool: Equipped with charts, forms, sample pleadings, templates, and compliance checklists for use by legal and trade professionals.

• ✅ Ideal for Professionals & Academicians: Suited for use by advocates, consultants, law enforcement, students of international trade law, and policymakers.

Why This Book is Essential:

• ✅ India’s Leading Commentary on Customs Law: A trusted reference used in courts, law firms, enforcement agencies, and corporates.

• ✅ Covers Both Law & Practice: Offers academic depth along with practical utility, making it ideal for advisory and litigation work.

• ✅ Up-to-date with Legal & Procedural Developments: Reflects recent changes in law, including emerging issues in import/export compliance and cross-border trade.

• ✅ Saves Time for Practitioners: Easily navigable structure, case references, and procedural tools reduce research time and improve accuracy.

• ✅ A Complete Customs Law Solution: Consolidates statutory provisions, interpretations, and practical guidance in one set—no need for multiple sources.

Delhi Law House's Commentary on The Customs Act, 1962 – 18th Edition 2025 (Set of 3 Volumes) is an indispensable reference for mastering customs law in India. Whether you are a legal professional, customs broker, trade compliance specialist, or academic, this commentary provides unmatched clarity, depth, and relevance in understanding and applying customs law.