Taxmann Customs Law & Foreign Trade Policy By V S Datey Edition May 2022

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This book provides a subject/topic-wise, comprehensive yet concise commentary on Customs Law & Foreign Trade Policy in India. It also includes various Case Laws and a detailed explanation of various export promotion schemes. This book is amended by the Finance Act 2022.

Taxmann Customs Law & Foreign Trade Policy By V S Datey

Taxmann Customs Law & Foreign Trade Policy By V S Datey

Taxmann’s Customs Law & Foreign Trade Policy covers comprehensive analysis of the Customs Laws as amended by the Finance Act 2021, the Foreign Trade Policy 2015-20 and Rules & Regulations prescribed under the Customs Act, 1962.

This book provides a subject/topic-wise, comprehensive yet concise commentary on Customs Law & Foreign Trade Policy in India.

The Present Publication is the 24th Edition authored by V.S. Datey. The law stated in this book is amended by the Finance Act 2022 with the following noteworthy features:

[Graded Analysis] starting from the background/basic aspects of the law followed by the procedural aspects in simple language

[All-Important Case Laws] have been discussed and explained briefly and concisely, along with contrary decisions, which will enable the professionals to draft suitable replies to show cause notices

[Comprehensive Analysis on Customs Law] with statutory provisions and case laws

[Four Pillars of Customs Law] which includes discussions on the following four pillars of customs law:

  • Taxable Event
  • Types of Customs Duties
  • Valuation
  • Rate of Duty, including classification, exemptions and remissions

[All-important Topics] which includes analysis of the following:

  • Assessments & Appeals
  • Demands
  • Refunds
  • Duty Drawback
  • Warehousing

[Detailed Explanation of Export Promotion Schemes] such as:

  • Duty Credit Schemes
  • Advance Authorisation
  • Duty-Free Import Authorisation Scheme
  • Export Promotion Capital Goods Scheme
  • Duty Drawback
  • Deemed exports
  • Export Oriented Units
  • Special Economic Zones

The detailed contents of the book are as follows:

  • Introduction to Customs Duty
  • Types of Custom Duty
  • Classification of Goods
  • Principles of Classification of Goods
  • Valuation for Customs Duty
  • Methods of Valuation for Customs
  • Valuation of Export Goods
  • Assessment in Customs
  • Administrative Set-Up of Customs
  • Customs Procedures
  • Import Procedures
  • Export Procedures
  • Customs Brokers
  • Baggage
  • Customs Procedure for Courier and Post
  • Exemption from Customs Duty
  • Interpretation of Exemption Notification
  • Specific Exemptions in Customs
  • Remission, Re-Imports and Re-Exports
  • Departmental Adjudication
  • Demands of Customs Duty and Interest
  • Interest for Delayed Payment of Customs Duty
  • Demands for Undervaluation of Customs Duty
  • Demands for Suppression, Wilful Misstatement or Collusion
  • Recovery of Dues
  • Refund of Customs Duty and Interest
  • Warehousing in Customs
  • Enforcement Powers of Customs Officers
  • Penalties of Non-Payment Customs Duty
  • Other Penalties in Custom Act
  • Confiscation in Customs
  • Miscellaneous Provisions in Customs Law
  • Criminal Offences in Customs
  • Settlement Commission
  • Proofs in Adjudication and Prosecution
  • Appeals – General Provisions
  • Departmental Appeal and Review
  • First Appeal and Revision
  • Appeal to Tribunal
  • Powers and Limitations of Tribunal
  • Appeal to High Court and Supreme Court
  • Overview of Foreign Trade Policy 2015-20
  • FT (D&R) Act and Rules
  • Procedures under Foreign Trade Policy
  • Policy for Import and Export of Goods
  • Export Promotional Measures
  • Advance Authorisation
  • Duty-Free Import Authorisation (DFIA)
  • Gem and Jewellery Units
  • Duty Drawback
  • EPCG Authorisation
  • EOU/STP/EHTP/BTU
  • Other Schemes similar to EOU
  • Deemed Exports
  • Special Economic Zones

About the Author

Mr. Datey worked for 27 years in corporate field at senior levels in leading listed companies like Kirloskar Tractors, Taparia Tools, as Company Secretary and General Manager (Finance), during 1966 to 1993.

He started his career as author on books relating to indirect taxes in 1993.

Presently, he is concentrating on writing books on topics relating to indirect taxes and corporate laws. All his books are published by Taxmann, New Delhi.

Mr Datey conducts training programmes on indirect tax related topics.

His books have been prescribed for professional examinations like CA, CS and ICMA and are also widely referred by professionals and departmental officers.

Weight 1.444 kg
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